Fraud Scheme Dictionary for an Entity-Level Fraud Risk Assessment (Excel)
57 fraud schemes with common definitions, so everyone in an organisation-wide fraud risk assessment rates the same risk the same way.
Guides · editable Excel · 4 sheets · ₹99 / $0.99 · lifetime access, up to 5 downloads
Give everyone in an organisation-wide fraud risk assessment a shared understanding of each scheme. Without common definitions, different people rate the same risk in different ways. The dictionary covers 57 schemes (core schemes plus further scenarios to consider), each with a definition, a plain-English explanation and how to check or control it, plus columns for residual risk, processes affected, key mitigating controls and owner. Some schemes are particularly relevant to lending and financial services; mark any that do not apply as N/A. Editable Excel.
What's inside
- Read Me: purpose and how to use the workbook
- Key terms explained in plain language
- 57 fraud schemes with definitions in 2 groups: core schemes and further scenarios to consider
- Each item: what it means in plain English and how to check it, with an example
- Columns for residual risk, processes affected, key mitigating controls and owner
- Summary sheet: results by area, updated automatically
Topics: Fraud and Ethics · Risk Management
Learn it on video
- How to Conduct a Risk Assessment and Prepare a Risk Register (10 min)
- COSO Principles 8-9 Explained: Fraud Risk and Managing Change (7 min)
- How to Assess Risk: Impact, Likelihood and the Heat Map (6 min)
More guides
- Building a Code of Conduct That Works: What to Include and Warning Signs to Watch (editable Word, ₹99 / $0.99): What a strong code contains, how to roll it out and enforce it, the board's role, and eight signs a code exists only on paper.
- Building an Effective Ethics Programme: 15 Good Practices and a Health Check (editable Word, ₹99 / $0.99): Fifteen practices that turn stated values into everyday decisions, each with an example and what to look for, plus a health check.
- Designing a Speak-Up and Whistleblowing Programme: Plan, Communicate, Respond (editable Word, ₹99 / $0.99): A three-stage framework for confidential reporting channels, with legal basics, a programme checklist and measures for the audit committee.
- Financial Performance Indicators of Fraud: Red Flag Checklist (Excel) (editable Excel, ₹149 / $1.49): 54 warning signs in financial results across 9 fraud types, each with a plain-English explanation and how to check it.
Short internal audit videos · Free articles and guides · YouTube
Learn Internal Audit is run by SKYBOT Technology LLP. The founders, Amit Salla and Zehra Maccawala, are partners at ZMAS and Associates, a Chartered Accountancy firm specialising in internal audit.