Developed by the AICPA FLS Fraud Task Force
Business fraud risk framework
Organizations of all types are subject to fraud risk and its negative consequences, such as significant financial losses, legal ramifications and impact on reputation and/or brand. Fraud occurs in every aspect of a business, from external parties who interact with the business, like customers and vendors, to parties who make up the business, such as employees, management, and corporate boards.
Practitioners can use the Business Fraud Risk Framework, which was developed by
Download the Business fraud risk framework
File name: fvs-business-fraud-risk-framework.pdf