By Manuel A. Gutierrez | CIA | CRMA | CBM | CFS Labor fraud represents one of the main threats to organizations, affecting both the private and public sectors. It is a multifaceted phenomenon, ranging from asset misappropriation to financial statement manipulation, making it a significant challenge to detect and mitigate. If not addressed properly,…
Tag: management
“The audit function: does management really understand it?”
Credit: pixels Author: Manuel A. Gutierrez, CIA, CRMA, CBM, CFS Introduction Internal auditors play a crucial role in organizations by evaluating and improving control and governance processes. However, they often face challenges due to a lack of recognition and cooperation from management. This situation can compromise the effectiveness of their assessments and the implementation of…