Fraud Prevention Controls Framework

Prevent, detect and respond to fraud.

Methodology

Model across fraud risk assessment, preventive and detective controls, whistleblowing and investigation, aligned to COSO fraud-risk principles.

Management owns; second line (risk/compliance) supports; internal audit assures; audit committee oversees.

Fraud controls reviewFraud-risk assessmentDetection-controls build

Foundational (0–40) — Ad-hoc, undocumented, reactive.

Developing (41–60) — Framework emerging; pockets of practice.

Established (61–80) — Documented, standardised, governed.

Strategic (81–100) — Board-grade competitive differentiator.

Knowledge graph · 8 relations

scored by

operationalised by

prioritises (inverse)

integrates (inverse)