Controlling the risk of fraud in times of crisis / Virgil CHAUVEAU / 2021

Titre : Controlling the risk of fraud in times of crisis Type de document : Mémoire Auteurs : Virgil CHAUVEAU, Auteur Année de publication : 2021 Importance : 56 p. Note générale : Pour accéder aux fichiers PDF, merci de vous identifier sur le catalogue avec votre compte Office 365 via le bouton CONNEXION en haut de page. Langues : Anglais (eng) Mots-clés : Management FISCALITE ; FRAUDE ; GESTION DE CRISE ; RISQUE Résumé : This study on a problem arising from professional reality will provide an overview of the different types of financial fraud in companies and will analyze the impact of the crisis on the risk of fraud as well as the control of this important risk. The objectives of this work are to determine the characteristics affecting fraud, to analyze how the crisis impacts these characteristics and finally to show how a company can minimize the impact and occurrence of fraud risk within its organization. My empirical study, conducted through a questionnaire for my fellow auditors, analysis of a study by PWC and ACFE, analysis of an audit on fraud within my company and my personal experience, allowed me to identify a profile of the fraudster, to assess whether the crisis impacts the risk of fraud and finally to decide on the need for the use of AI in detection. Programme : PGE-Rouen Permalink : https://cataloguelibrary.neoma-bs.fr/index.php?lvl=notice_display&id=538278