Fraud & AuditGroup 2

• Research question• What are the means provided in order to limit fraud and the

action plan if ever a fraud is perceived ?

Methodology1. Qualitative data2. 2. Secondary data are synthetised and grouped in order to

create an article3. The article is composed of several diagrams, patterns to

illustrate how to fight fraud. The author did a summary of the different sources of information which he collected.

The ongoing process

Conclusion• The synthesis of secondary data is assembled in the objectif to

create a guide of “Good Practices” for the auditor. The document indicates the way an auditor has to approach fraud and risk within the company.

• The auditor has to concentrate on the process in order to make them evolve against the current environment, and the constant evolution of the way to fraud.