TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, 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 1, English, - potential%20fraud%20risk%20factor

Record 1,  Textual support,  French

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, 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 2, English, - potential%20fraud%20risk

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 — both internal and external fraud — analyze those risks, and develop an action plan for mitigating or controlling those risks.  3, record 3, English, - fraud%20risk%20assessment

Record 3,  Textual support,  French

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, 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 4, English, - Fraud%20Risk%20Management%20Program

Record 4,  Textual support,  French

Record number: 4, 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 4, French, - Programme%20de%20gestion%20des%20risques%20de%20fraude

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, 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 5, English, - fraud%20risk%20management

Record 5,  Textual support,  French

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - fraud%20risk%20management%20program

Record 6,  Textual support,  French

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, 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 7, English, - fraud%20risk%20factor

Record 7,  Textual support,  French

Record number: 7, 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 7, French, - facteur%20de%20risque%20de%20fraude

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 CONT

... while fraud risks vary, examples include theft of assets, fraudulent disbursements, manipulation of expenses, and inappropriate journal entries.  2, record 8, English, - fraud%20risk

Record 8,  Textual support,  French

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 OBS

retailers dislike coupons that are ragged and torn, because they are hard to handle and sort. Also, there is a high --.  1, record 9, English, - risk%20of%20fraud

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 OBS

un coupon bien conçu augmente le taux de remontée, en accélère le délai d'action et diminue les --.  1, record 9, French, - risque%20de%20contrefa%C3%A7on

Record 9,  Textual support,  Spanish