Fraud awareness auditing includes "thinking like a crook" to imagine ways and means of stealing.

Question

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Fraud awareness auditing involves being able to think outside the box and envision ways that someone with criminal intentions might exploit weaknesses in a company's systems, procedures, or controls. To do this effectively, auditors need to adopt a mindset similar to that of a fraudster and consider every possible angle of attack. This helps auditors identify potential fraud risks and weaknesses that need to be addressed to better protect the company from fraud.

Fraud Awareness Auditing Includes "Thinking Like a Crook" to Imagine