Document Summary
Title:
Fraud position statementKB
Document Size:
44KB
Description:
This paper outlines the IIA - UK and Ireland's view in 2003 of the role and responsibilities of the internal auditor in relation to corporate fraud. It is also relevant to line management and other interested parties for instances of fraud that are committed below board level. This paper does not address the role of internal audit in relation to fraud committed by members of the executive board or anyone to whom the internal auditor directly reports, as these may involve the auditor becoming a whistleblower.
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