Fraud risk: the human element

Fraud remains an underestimated risk. The consequences of fraud, bribery and corruption can be devastating to a company, its top executives and other stakeholders.

This report into fraud risk mitigation examines the survey responses of employees of multinational companies in 13 European countries, focusing particularly on those aspects of corporate anti-fraud programs that impact on the workforce. After all, fraud is committed by people, independent from policies and processes.

Among the issues considered are:

• the benefits of an effective code of conduct
• the value of whistleblower reporting systems
• creating and maintaining fraud awareness
• whistleblower protection
• best practice for corporate investigations.

Read "A survey into fraud risk mitigation in 13 European countries" (pdf, 1.1mb).

In addition to the report on the 13 countries surveyed, there is also information available on each of the countries surveyed: