The AICPA has provided a Fraud Risk Framework document to help CPAs and their clients visualize the types of fraud in 3 major sectors. The one pagers help put the most common types of fraud in a visual that can be used to generate discussion. The Frameworks were developed by the AICPA Forensic and Litigation Services (FLS) Fraud Task Force.
Learn more in this video review.
Have you seen an increase in fraud during the pandemic?