TERMIUM Plus®

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FACTEUR RISQUE FRAUDE [1 record]

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Record 1 2024-07-31

English

Subject field(s)
  • Management Control
  • Auditing (Accounting)
CONT

... auditors identify and evaluate fraud risk factors ... Fraud risk factors are often classified based on three conditions: (1) incentives/pressures to commit fraud, (2) perceived opportunities to commit fraud, and (3) an ability to rationalize fraudulent actions.

French

Domaine(s)
  • Contrôle de gestion
  • Vérification (Comptabilité)
CONT

[...] les auditeurs identifient et évaluent les facteurs de risque de fraude [...] Les facteurs de risque de fraude sont souvent classés en fonction de trois conditions : 1) les incitatifs et les pressions à commettre des fraudes, 2) les occasions perçues de commettre des fraudes, et 3) la capacité de rationaliser des actes frauduleux.

Spanish

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