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HM Treasury: Managing the Risk of Fraud
Printervenlig udgave
Håndbog til helhedsorienteret risikostyring af bedrageri i offentlig eller privat virksomhed (UK, 1997)
Uddrag:

No organisation or administrative process is free of risk. It is management’s responsibility to identify and control the risks which the organisation faces. Risk may be defined as the chance of an unwelcome outcome and may cover a wide range depending upon the nature of the organisation’s business.

This guide does not attempt to provide a complete approach to risk management. It concentrates on the management of fraud risks which in some respects require specific types of control measures. It is the deliberate nature of fraud which make it more difficult to detect or stop. While some aspects of managing fraud risks are specific many of the controls designed to address fraud risks will have a wider application and will therefore form part of a general approach to risk management and financial management.

Managing the Risk for Fraud: A Guide for Managers