RSM New Zealand

Fraud Insights - a series of practical videos to help alert people to fraud risks and techniques

Instances of fraud are not only becoming more prevalent but are also increasing in complexity. Auditors have a responsibility to remain alert to the prospect of fraud and professional scepticism is crucial.

The CA ANZ fraud video series offers valuable insights into the experiences some of our members have had with fraud, and includes case studies highlighting what to look out for and how to deal with potentially fraudulent behaviour. It is important to note that, where potential fraud is identified, the audit team should communicate these matters to the appropriate level of management in order to inform those with primary responsibility for the prevention and detection of fraud of matters relevant to their responsibilities. Management may then appoint a specialist, such as a forensic accountant, to undertake the fraud investigation.

The CA ANZ fraud video series is available here. Additional resources are available to you here.

 

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Authors

Brendon Foy
Audit Partner
Wayne Tukiri
Audit & People Partner