Disruptions and fraud risk management – Are you well equipped? – Session delivered in French
This session will contribute to the theme of the conference from the outset by addressing some of the disruptions that organizations face today and their impacts on the implementation of various fraud schemes. In addition, considering that the internal auditor may be required not only to manage the risk of fraud, but also to conduct internal investigations related to fraud or other unethical behaviour, a certain ability to demonstrate agility is necessarily required in order to “navigate’’ these delicate situations. This ability is all the more important when one considers the disruptions to which organizations are exposed and the resulting risks of fraud.