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Key considerations for your virtual fraud risk assessment

Steve C. Morang ( is President of the San Francisco Chapter of the Association of Certified Fraud Examiners. Steven Morang IV ( is Senior Associate at Honey Badger Consulting in San Francisco, California, USA.

Since the introduction of the fraud risk assessment (FRA) in the Committee of Sponsoring Organizations of the Treadway Commission’s 2013 ​​​Internal Control — Integrat​​​​​​​​ed F​r​​amework,[1] organizations have relied upon a variety of approaches to perform and document their FRA review each year. The new risks and challenges placed on organizations during the COVID-19 pandemic have made this process increasingly important yet more difficult. In this article, we will discuss some of the challenges, obstacles, and solutions to perform a high-value FRA for your organization during these challenging times.

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