TERMIUM Plus^®

Fiche 1,  Justifications,  Anglais

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, fiche 1, Anglais, - potential%20fraud%20risk%20factor

Fiche 1,  Justifications,  Français

Fiche 1,  Justifications,  Espagnol

Fiche 2,  Justifications,  Anglais

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, fiche 2, Anglais, - potential%20fraud%20risk

Fiche 2,  Justifications,  Français

Fiche 2,  Justifications,  Espagnol

Fiche 3,  Justifications,  Anglais

Record number: 3, 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, fiche 3, Anglais, - potential%20fraud

Fiche 3,  Justifications,  Français

Record number: 3, 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, fiche 3, Français, - fraude%20potentielle

Fiche 3,  Justifications,  Espagnol

Fiche 4,  Justifications,  Anglais

Record number: 4, 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, fiche 4, Anglais, - fraud%20risk%20assessment

Fiche 4,  Justifications,  Français

Fiche 4,  Justifications,  Espagnol