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White Paper:
Fraud Risk Indicators

Institute of Internal Auditors - Australia

Themes-based reporting is a value-adding approach that helps the Chief Audit Executive (CAE) to determine, consolidate and report high-level insights to the Audit and Risk Committee (ARC), Chief Executive Officer (CEO) and other key stakeholders through the grouping of internal audit outcomes into related higher-level topic areas (or themes).

Themes Based Reporting

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