For the better part of two years, COVID-19 caused disruptions across the board, ranging from the way that people worked, where they worked, how their organizations dealt with suppliers and supply chain issues, and how they handled significant concerns, such as maintaining internal controls and detecting and preventing fraud.
Today, the world breathes easier as the worst of the pandemic slowly fades into history, but even still, one should not assume that the risks associated with COVID-19 are no longer a concern. Indeed, organizations that make that assumption could be making a grave mistake. This Global Knowledge Brief, the third in a three-part fraud series from The Institute of Internal Auditors (IIA), examines various pandemic-related fraud factors identified in the 2022 ACFE Report to the Nations, how they may impact organizations, and internal audit’s role in organizational efforts to mitigate those fraud risk factors.
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