METHODS OF ASSESSING FRAUD RISK, AND DETERRING, DETECTING, AND MITIGATING FRAUD, WITHIN AN ORGANIZATION

摘要

A method (100) to assess risk of fraud within an organization is disclosed. A review of an organization's business processes with respect to risk is performed (110). A first business process fraud risk map is generated based on the review by generating and assigning first risk values to the business processes of the organization (115). The first business process fraud risk map is correlated to positions of responsibility within the organization and second risk values are generated and assigned to the correlated positions (120, 125). Business processes may be adjusted in an attempt to reduce a number of positions deemed to be of relatively high risk. Individual persons holding positions subject to risk may be designated for going through a fraud risk determination (e.g., certification) process and subsequent monitoring process, all designed to reduce fraud risk by helping deter and/or detect and/or mitigate fraud (155, 160, 165, 170).