{"id":279,"date":"2020-09-08T09:12:42","date_gmt":"2020-09-08T09:12:42","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=279"},"modified":"2025-01-30T10:55:45","modified_gmt":"2025-01-30T10:55:45","slug":"fighting-fraud-using-coso-a-practical-approach-by-internal-auditor","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/fighting-fraud-using-coso-a-practical-approach-by-internal-auditor\/","title":{"rendered":"Fighting Fraud Using COSO: A Practical Approach by Internal Auditor"},"content":{"rendered":"\n
Fraud is a significant threat to organization, especially a complex global organization operating with multiple businesses and geographies. The situation gets more complicated now as opportunities and justification are enhanced during COVID-19. An ACFE report says, organizations typically lose 5 percent of revenues to fraud annually. COSO framework may be used to develop a comprehensive mechanism to mitigate frauds effectively and proactively. <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Frauds in\nthe organization would have an adverse impact on operations, profitability, employee\nmorale and reputation. Internal audit function of the entity can spearhead the\nfight against fraud by developing a comprehensive mechanism to mitigate frauds.<\/p>\n\n\n\n

Get Set Go<\/strong><\/p>\n\n\n\n

To\ndevelop a program for mitigating frauds comprehensively, the IA function shall\ntake all stake holders along and success of the fraud prevention program\nlargely depends on acceptability of key stakeholders. Making a cross functional\nteam (CFT) is the best way for bringing the stakeholders on same platform. CFT,\ncomprising the CEO, Chief Compliance Officer, and CIA shall provide guidance\nand oversight.<\/p>\n\n\n\n

Following\nare the stages in development of a typical fraud prevention program:<\/p>\n\n\n\n

    \n
  • Initial research<\/li>\n\n\n\n
  • Program model development<\/li>\n\n\n\n
  • Program components identification<\/li>\n\n\n\n
  • Pilot assessments<\/li>\n\n\n\n
  • Risk assessment methodology\nrefined<\/li>\n\n\n\n
  • First fraud-awareness\ncommunication launched<\/li>\n\n\n\n
  • Ongoing assessment cycles\ncommenced<\/li>\n\n\n\n
  • Fraud mitigation policy and\nframework released<\/li>\n\n\n\n
  • Program refinement and\nimprovement \u2013 ongoing.<\/li>\n<\/ul>\n\n\n\n

    The CFT can\ndevelop fraud prevention mechanism adopting the five components of COSO. The\nCOSO framework, when used in respect of fraud prevention framework would\nnormally look like the following:<\/p>\n\n\n\n

    \"\"<\/figure>\n\n\n\n

    Upon\nestablishing the program model, the CFT need to developing the risk and\ncontrols assessment methodology through a series of pilot assessments. The\nfocus at this stage would be not only on fraud risks but also on mitigating\ncontrols.<\/p>\n\n\n\n

    The team\nshall refer to (or create, if not already in place) the fraud risk register and\nrisk universe. The risk register list down relevant fraud risks under four\nmajor categories of frauds: asset misappropriation, corruption, fraudulent\nreporting and external frauds. The fraud risk universe contains various fraud\nschemes populated from a variety of sources, including previous investigations\nof compliance with concerned entity and maps specific risks to business\nprocesses and known controls.<\/p>\n\n\n\n

    Various\nvaluable learning would be gained during the assessment stage.  The Internal Audit team can take lead in steering\nin a formal assessment so that the effort is uniform and consistent to produce\nmore reliable results. Finally, the team needs to refine its initial tools and\ntemplates used in assessments to make them more effective, user-friendly, and\naligned with those used by the entity\u2019s ethics and compliance framework in\nplace.\u200b<\/strong><\/strong><\/p>\n\n\n\n

    Risk Assessment<\/strong><\/p>\n\n\n\n

    The Internal\nAudit team shall prepare report on pilot assessments. Based on the pilot assessment\nresults, IA team member shall make a methodology to efficiently address fraud\nrisks by assessing the functions that supported high – risk processes across\nall verticals in the entity.<\/p>\n\n\n\n

    For\nidentification of various functions, the IA team shall devise an annual\nassessment planning process as per fraud risk ranking. Factors such as fraud\nevents reported in past, issues reported in past audit reports, exposure to\nmanagement, degree of third-party interaction, expenses and previous fraud risk\nand control assessments shall be considered for ranking besides grading as per likelihood\nand impact of inherent fraud risks.<\/p>\n\n\n\n

    The\nproject team shall also develop a standard risk assessment worksheet to\ndocument each step of an assessment, including identified inherent fraud risks,\nfraud schemes, risk ratings, mitigating controls, risk response, and a\nmitigation plan \u2013 as it is done in a typical risk management assignment. Finally,\nwherever needed, the IA team assists in the preparation and tracking of a fraud\nmitigation plan.\u200b<\/strong><\/p>\n\n\n\n

    Communicating Results<\/strong><\/p>\n\n\n\n

    The\ninternal audit team shall, jointly with the Chief Compliance Officer, develop a\nplan for enhancing fraud awareness through a mix of training and\ncommunications. Messages need to be sent to employees regarding the impact\nfraud can have on business operations and how fraud mitigation is responsibility\nof all employee.<\/p>\n\n\n\n

    Defining Policy Framework<\/strong><\/p>\n\n\n\n

    Next step\nis drafting of fraud mitigation policy and framework detailing the\nfraud-related responsibilities of employees and management. The framework shall\nsummarize how to approach fraud mitigation through prevention, detection,\nreporting, and response. \u200b<\/strong><\/strong><\/p>\n\n\n\n

    Advantages of Fraud Management Mechanism<\/strong><\/p>\n\n\n\n

    The FMP\nhas become an integral part of HP\u2019s risk management structure, helping the\norganization demonstrate that it identifies and responds to fraud risks\nsystematically. <\/p>\n\n\n\n

    With a\ncomprehensive fraud management program, entity can identify fraud risks across\nmultiple business units that allow the remediation of enterprise-wide issues\neffectively and focuses senior management\u2019s attention on high-impact areas. Internal\nAudit shall develop and directs the mechanism, and to be reviewed periodically\nby an independent party.<\/p>\n\n\n\n

    Conclusion:\nJust as fraud is evolving especially with justification attributed to job\nlosses due to pandemic, the fraud management mechanism needs to evolve\ncontinuously. Internal audit needs to constantly monitor improvements to the\nmethodology and other ways the mechanism can continue to contribute to the\nentity\u2019s risk mitigation environment and internal audit assurance model.\u200b<\/p>\n","protected":false},"excerpt":{"rendered":"

    Fraud is a significant threat to organization, especially a complex global organization operating with multiple businesses and geographies. The situation gets more complicated now as opportunities and justification are enhanced during COVID-19. An ACFE report says, organizations typically lose 5 percent of revenues to fraud annually. COSO framework may be used to develop a comprehensive mechanism to mitigate frauds effectively […]<\/p>\n","protected":false},"author":3,"featured_media":281,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[17,14],"tags":[91,93,18,92,85],"class_list":["post-279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assurance","category-general","tag-coso","tag-fraud-management","tag-internal-audit","tag-risk-assessment","tag-risk-management"],"yoast_head":"\nFighting Fraud Using COSO: A Practical Approach by Internal Auditors<\/title>\n<meta name=\"description\" content=\"The Committee of Sponsoring Organizations of the Treadway Commission (COSO) framework is a widely used approach to internal control.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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