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The Anti-Fraud Collaboration - a group of organisations including the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors and the Institute of Internal Auditors - has released a new report on the importance of professional skepticism by auditors and finance professionals.
The report, "Skepticism in Practice," discusses the importance of critically assessing potential fraud risks and being aware of some of the biases that can leave organisations exposed to criminal activities.