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Overview
Management's disregard for internal controls has created renewed concern among internal auditors and audit committees that cases of occupational fraud are rising. Without a monitored internal control system, inherent risks of fraud increase when a company has not developed a fraud detection risk plan.
Research fraud detection risk plans using the ACFE 2018 Report to the Nations.
Describe detection risk as it applies to the misguided use of internal controls by management to cover up their fraudulent acts.
Identify the steps taken to determine how one would ascertain the company's detection risks or devise a method that differs from what you researched that meets the standards set forth by the ACFE2018 Report to the Nations.
Apply these steps to a company of your choice and discuss how these steps mitigate the risk of fraudulent financial management activity.
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