Fraud Guidance

Below is a list of links to relevant guidance on Fraud, which have been developed internationally and locally. The list references information that was known at the time of issuing this IRBA Staff Audit Practice Alert: A South African Perspective on the Auditor’s Considerations Relating to Fraud and it is not meant to be exhaustive.

• SAICA Frequently Asked Questions: Application of the requirements of the International Standards on Auditing in relation to matters arising from monitoring findings and other in-practice challenges – The presumption of risks of fraud in revenue recognition (page 4)
• Transparency International: Corruption Perceptions Index
• Association of Certified Fraud Examiners: Fraud Resources
• Institute of Commercial Forensic Practitioners: Industry Research
• AICPA Frequently Asked Questions: Audit Matters and Auditor Reporting Issues Related to COVID‐19 – Fraud Inquiries (page 12)
• Center for Audit Quality: Managing Fraud Risk, Culture, and Skepticism During COVID-19