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FRAUD RISK FACTOR [2 records]
Record 1 - internal organization data 2024-12-02
Record 1, English
Record 1, Subject field(s)
- Risks and Threats (Security)
- Auditing (Accounting)
- Government Accounting
- Offences and crimes
Record 1, Main entry term, English
- potential fraud risk factor
1, record 1, English, potential%20fraud%20risk%20factor
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
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, Key term(s)
- potential fraud-risk factor
Record 1, French
Record 1, Domaine(s)
- Risques et menaces (Sécurité)
- Vérification (Comptabilité)
- Comptabilité publique
- Infractions et crimes
Record 1, Main entry term, French
- facteur de risque de fraude potentiel
1, record 1, French, facteur%20de%20risque%20de%20fraude%20potentiel
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2024-07-31
Record 2, English
Record 2, Subject field(s)
- Management Control
- Auditing (Accounting)
Record 2, Main entry term, English
- fraud risk factor
1, record 2, English, fraud%20risk%20factor
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - fraud%20risk%20factor
Record 2, French
Record 2, Domaine(s)
- Contrôle de gestion
- Vérification (Comptabilité)
Record 2, Main entry term, French
- facteur de risque de fraude
1, record 2, French, facteur%20de%20risque%20de%20fraude
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, 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 2, French, - facteur%20de%20risque%20de%20fraude
Record 2, Spanish
Record 2, Textual support, Spanish
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