Internal auditors, internal audit departments and external auditors frequently focus on the subject of fraud. It is therefore logical, when auditing an organisation, to also use the auditing process to intervene in possible vulnerabilities and risks. In the case of most audit functions, fraud is not the primary focus, so standard internal and external auditors are not trained to address it.
Support in the case of non-core risks
HIG supports audit functions in the implementation and application of knowledge and skills related to fraud and integrity. As a result, audit functions are becoming more effective, meeting the expectations of society, and fulfilling the relevant demands placed on them.