New Fraud Risk Recommended Guidance Released.

​The IIA recently released new recommended guidance, Practice Guide: Engagement Planning: Assessing Fraud Risks. This guide describes the characteristics of fraud and the process of identifying and assessing fraud risks when planning individual audit engagements.

It describes how to brainstorm fraud scenarios and assess fraud risks to determine which risks should be evaluated further during the engagement. Internal auditors will learn how to incorporate the results of a fraud risk assessment into the engagement plan.

IIA members are invited to download guidance  as a benefit of membership. Nonmembers may purchase Supplemental Guidance by visiting

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