A report from the Internal Audit Foundation, The Institute of Internal Auditors (IIA) and Kroll, is based on a recent global survey and focus groups with internal auditors, discussing how the role of internal audit in fraud risk management has changed since the start of the pandemic. By comparing the new data to the original pre-pandemic results, the organizations were able to see if internal audit’s ability to prevent, detect and investigate fraud had changed, and identify lessons that can be learned and applied to fraud risk management today.

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