Examples of fraud risk factors via Opportunities ...

Examples of fraud risk factors via Opportunities:

• Significant related-party transactions not in the ordinary course of business - Fraudulent Financial Reporting
• Significant bank accounts in tax-haven jurisdictions for which there appears to be no clear business justification - Fraudulent Financial Reporting
• Large amounts of cash on hand or processed - Misappropriation of Assets
• Ineffective board of directors or audit committee oversight on internal control - Fraudulent Financial Reporting
• Inadequate physical safeguards over cash, investments, or inventory -  Misappropriation of Assets
• Inadequate monitoring of controls, including automated controls and controls over interim financial reporting - Fraudulent Financial Reporting