TERMIUM Plus®

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FRAUD RISK FACTOR [1 record]

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Record 1 2024-12-02

English

Subject field(s)
  • Risks and Threats (Security)
  • Auditing (Accounting)
  • Government Accounting
  • Offences and crimes
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.

Key term(s)
  • potential fraud-risk factor

French

Domaine(s)
  • Risques et menaces (Sécurité)
  • Vérification (Comptabilité)
  • Comptabilité publique
  • Infractions et crimes

Spanish

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