Conversations with ColleaguesAn audit committee member and advocate of anti-corruption talks about fraud risk and the role of internal auditing. BY FARAH ARAJ

Managing Fraud RiskThe best way to protect an organisation from fraud is through fraud risk management. BY NABIL AL OUF

A Glimpse at Fraud Investigations in the Middle EastA overview of some of the characteristics of fraud investigations in the Middle East. BY MUSTAFA ZACOUR

The Fraud TriangleThe Fraud Triangle is still the best way to explain why fraud occurs and how to prevent it. BY MOHAMAD NASSAR


The UAE Internal Auditors Association unveiled its research report titled “How Technology is Shaping Internal Auditing: Insights from the UAE” during its 5th CAE Conference held in Dubai on 6 & 7 December 2015. The report, which is based on the results of the CBOK 2015 Global Internal Audit Practitioner Survey, provides an analysis of IT auditing in the…