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Motive or pressure
Opportunity
Rationalization
A. Process:
1) A fraud risk assessment is
a) a process aimed at proactively addressing an organizations vulnerabilities
to both internal and external fraud.
b) Identification of fraud risk / prioritization of fraud risk that exist in a
business.
c) Drive results - provide education, communication, organizational alignment
and action around effectively managing fraud risk and identifying new fraud
risk as they emerge