Internal Audit Guidelines Fraud Risk in Broker （内部审计准则欺诈风险代理）.pdf

SIFMA Internal Auditors Society Guidelines for Fraud Risk in Broker-Dealers Internal Audit Guidelines Fraud Risk in Broker-Dealers March 2013 The Audit Guidelines (the guidelines) are intended to provide members of the Internal Auditors Society (“IAS”), a society of the Securities Industry and Financial Markets Association (“SIFMA”), with information for the purpose of developing or improving their approach towards auditing certain functions or products typically conducted by a registered broker-dealer. These guidelines do not represent a comprehensive list of all work steps or procedures that can be followed during the course of an audit and do not purport to be the official position or approach of any one group or organization, including SIFMA, or any of its affiliates or societies. Neither SIFMA, nor any of its societies or affiliates, assumes any liability for errors or omissions resulting from the execution of any work steps within these guidelines or any other procedures derived from the readers interpretation of such guidelines. In using these guidelines, member firms should consider the nature and context of their business and related risks to their organization and tailor the work steps accordingly. Internal auditors should always utilize professional judgment in determining appropriate work steps when executing an audit. Nothing in these guidelines is intended to be legal, accounting, or other professional advice. Page 1 of 48 SIFMA Internal Auditors Society Guidelines for Fraud Risk in Broker-Dealers TABLE OF CONTENTS I. INTRODUCTION AND BACKGROUND 4 A. Overview B.