TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Weak candidates provided a generic external audit planning memo, which included a discussion of risks of material misstatement at the overall financial statement level. As a result, weak candidates struggled to provide factors that increased the risk of fraud...  1, record 1, English, - at%20the%20overall%20financial%20statement%20level

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Les candidats faibles ont présenté [une note] de planification de l'audit externe générique, qui comprenait une analyse des risques d'anomalies significatives au niveau des états financiers pris dans leur ensemble. Ils ont donc eu du mal à présenter des facteurs qui augmentaient le risque de fraude [...]  1, record 1, French, - au%20niveau%20des%20%C3%A9tats%20financiers%20pris%20dans%20leur%20ensemble

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

Employees will justify their actions in committing ESG(environmental, social and governance) fraud the same way they do when committing financial fraud. "No one gets hurt;" "it's not a big deal;" and "it's for the greater good of the company" are common rationales. And with remuneration increasingly linked to ESG performance, personal hardship is a potential fraud risk factor at every level of an organization.  2, record 2, English, - potential%20fraud%20risk%20factor

Record 2,  Textual support,  French

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 CONT

A fraud risk assessment is an assessment conducted over the areas of the organization where there is potential fraud risk. Auditors examine company assets, financial documentation, and disclosures. This process seeks to identify fraud risks to the organization...  1, record 3, English, - potential%20fraud%20risk

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 CONT

Risk assessment procedures [are] audit procedures performed to obtain an understanding of the entity and its environment, including the entity's internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels.  2, record 4, English, - risk%20assessment%20procedure

Record number: 4, Textual support number: 1 OBS

risk assessment procedure: designation usually used in the plural.  3, record 4, English, - risk%20assessment%20procedure

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 CONT

[Les] procédures d'évaluation des risques [sont des] procédures d'audit mises en œuvre pour acquérir une compréhension de l'entité et de son environnement, y compris de son contrôle interne, dans le but d'identifier et d'évaluer les risques d'anomalies significatives, que celles-ci résultent de fraudes ou d'erreurs, aux niveaux des états financiers et des assertions.  3, record 4, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques

Record number: 4, Textual support number: 1 OBS

procédure d'évaluation des risques; procédure d'appréciation des risques : désignations habituellement utilisées au pluriel.  4, record 4, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques

Record number: 4, Textual support number: 2 OBS

procédure d'appréciation des risques : Le terme «appréciation des risques» a été en usage dans les normes d'audit canadiennes jusqu'en décembre 2010, date à laquelle un consensus international a entériné l'emploi de la désignation «évaluation des risques».  4, record 4, French, - proc%C3%A9dure%20d%27%C3%A9valuation%20des%20risques

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 CONT

In order to perform effective risk assessment procedures, auditors are reminded to consider all three conditions that provide clues to the existence of a potential fraud. Forensic accountants often refer to these conditions as the "fraud triangle"...  2, record 5, English, - potential%20fraud

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 CONT

Pour mettre en œuvre des procédures d'évaluation des risques efficaces, les auditeurs ne doivent pas oublier [de] tenir compte de l'ensemble des trois conditions qui constituent des indices de l'existence d'une fraude potentielle. Les juricomptables désignent fréquemment ces trois conditions comme constituant «le triangle de la fraude» [...]  1, record 5, French, - fraude%20potentielle

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, Textual support number: 1 CONT

A fraud risk assessment is an assessment conducted over the areas of the organization where there is potential fraud risk. Auditors examine company assets, financial documentation, and disclosures. This process seeks to identify fraud risks to the organization — both internal and external fraud — analyze those risks, and develop an action plan for mitigating or controlling those risks.  3, record 6, English, - fraud%20risk%20assessment

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 OBS

[The] FRM Program will be launching targeted fraud risk assessments, while also providing [an] introductory fraud awareness course on the [Defence Learning Network].  3, record 7, English, - Fraud%20Risk%20Management%20Program

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 OBS

[...] le Programme de GRF [...] lancera des évaluations ciblées des risques de fraude, tout en proposant un [...] cours d'introduction sur la sensibilisation à la fraude au moyen du Réseau d'apprentissage de la défense.  3, record 7, French, - Programme%20de%20gestion%20des%20risques%20de%20fraude

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

Fraud risk management involves assessing the risk of the various types of fraud to which [an organization] is vulnerable, both internally and externally. Fraud risk management is therefore of crucial importance to the financial security and reputation of an organization.  3, record 8, English, - fraud%20risk%20management

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 CONT

... the objectives of a fraud risk management program are distinct and separate from those of an enterprise risk management program.... Fraud risk management programs... focus on issues pertaining to fraud, misconduct, noncompliance, and malpractice across all areas of business.  2, record 9, English, - fraud%20risk%20management%20program

Record 9,  Textual support,  French

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 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.  2, record 10, English, - fraud%20risk%20factor

Record 10,  Textual support,  French

Record number: 10, Textual support number: 1 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.  1, record 10, French, - facteur%20de%20risque%20de%20fraude

Record 10,  Textual support,  Spanish

Record 11,  Textual support,  English

Record number: 11, Textual support number: 1 CONT

A field auditor is responsible for traveling to off-site locations, investigating areas of concern, and formulating risk assessments. Field auditors routinely evaluate employee compliance with company policies, investigate any discrepancies found, and document them for action by management. A field auditor is more likely to have a specific area of expertise, such as auditing inventory or examining fraud issues.  2, record 11, English, - field%20auditor

Record 11,  Textual support,  French

Record number: 11, Textual support number: 1 OBS

auditeur sur place; auditrice sur place : le Bureau de la traduction du gouvernement du Canada recommande l'usage des termes «auditeur» et «auditrice» comme équivalents de l'anglais «auditor» dans le domaine de la comptabilité (REC-13/2013-02).  2, record 11, French, - auditeur%20sur%20place

Record 11,  Textual support,  Spanish

Record 12,  Textual support,  English

Record number: 12, Textual support number: 1 DEF

A point, step or procedure at which control can be applied and a defect can be prevented, eliminated or reduced to acceptable level, or a fraud risk eliminated...  3, record 12, English, - defect%20action%20point

Record 12,  Textual support,  French

Record 12,  Textual support,  Spanish

Record 13,  Textual support,  English

Record number: 13, Textual support number: 1 DEF

Bogus activity generated by an affiliate in an attempt to generate illegitimate, unearned revenue.  2, record 13, English, - affiliate%20fraud

Record number: 13, Textual support number: 1 CONT

After the fact, affiliate fraud can sometimes be spotted by checking activity logs for unusual patterns. Proactive protection may involve manually approving affiliate applications, although this minimization of fraud must be balanced against the risk of losing legitimate, productive affiliates who don’t want to wait for approval.  2, record 13, English, - affiliate%20fraud

Record 13,  Textual support,  French

Record 13,  Textual support,  Spanish

Record 14,  Textual support,  English

Record number: 14, Textual support number: 1 CONT

High risk analysis(HRA) teams were also established to conduct further in-depth risk assessment on the information provided by registrants. These teams use data interrogation software applications to highlight GST [goods and services tax] accounts that exhibit characteristics indicative of fraud.  1, record 14, English, - high%20risk%20analysis%20team

Record 14,  Textual support,  French

Record number: 14, Textual support number: 1 CONT

Des équipes chargées de l'analyse du risque élevé ont également été établies pour effectuer une évaluation plus approfondie du risque lié aux renseignements fournis par les inscrits. Ces équipes utilisent des applications logicielles d'interrogation de données pour faire ressortir les comptes de TPS [taxe sur les produits et services] qui présentent les caractéristiques d'une fraude.  1, record 14, French, - %C3%A9quipe%20charg%C3%A9e%20de%20l%27analyse%20du%20risque%20%C3%A9lev%C3%A9

Record 14,  Textual support,  Spanish

Record 15,  Textual support,  English

Record number: 15, Textual support number: 1 CONT

Taking steps to protect your debit card and PIN [personal identification number] will help reduce your risk of being a victim of fraud.  2, record 15, English, - victim%20of%20fraud

Record 15,  Textual support,  French

Record number: 15, Textual support number: 1 CONT

En prenant des mesures pour protéger votre carte de débit et votre NIP [numéro d'identification personnel], vous réduirez le risque d'être victime d'une fraude.  2, record 15, French, - victime%20de%20fraude

Record 15,  Textual support,  Spanish