（2006）KPMG-Fraud Risk Management：Developing a Strategy for Prevention,Detection,and Response.pdfVIP

KPMG FORENSIC Fraud Risk Management Developing a Strategy for Prevention, Detection, and Response ADVISORY © 2006 KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent firms operating under the KPMG name. KPMG International provides no services to clients. Each member firm of KPMG International is a legally distinct and separate entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. Contents Foreword 1 Executive Summary 2 Defining Fraud and Misconduct 4 Convergence of Regulatory Challenges 5 The Key Objectives: Prevention, Detection, Response 6 Prevention 8 Detection 14 Response 17 An Ongoing Process 20 Conclusion 23 Appendix: Selected International Governance and Antifraud Criteria 24 © 2006 KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent firms operating under the KPMG name. KPMG International provides no services to clients. Each member firm of KPMG International is a legally distinct and separate entity and each describes itself as such. All rights reserved. KPMG and the KPMG logo are registered trademarks of KPMG International. D E V E L O P I N G A S T R A T E G Y F O