12 - Fraud Risk Management in Action

Описание: Fraud risk management goes beyond compliance — it’s about building a culture of integrity, vigilance, and continuous improvement.

In this video, Dr. Emad Awadallah explains the key concepts from the course internal audit: Fraud Risk Management in Action, drawing on the COSO–ACFE Fraud Risk Management Guide (2023).

Learn how internal auditors apply the five principles of COSO to design effective prevention, detection, and investigation strategies — and how technology, analytics, and professional skepticism shape modern fraud-risk practices.

What you’ll learn

The 5 Principles of COSO’s 2023 Fraud Risk Management Guide

How organisations balance prevention vs detection

Investigation and corrective-action essentials

The role of professional judgment and forensic technology

Why ethical culture and tone at the top matter most

🎯 Ideal for: accounting & internal-audit students, audit practitioners, and anyone interested in risk, governance, and data-driven assurance.

🔖 Part of the #EmadTeachesAudit series – Qatar University, College of Business & Economics
Department of Accounting & Information Systems