Navigating the Heightened Risks of Fraud and Other Illicit Activities During the COVID-19 Pandemic
Including Considerations for Auditing Financial Statements
The Staff of the South African Independent Regulatory Board for Auditors, (IRBA) the International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) jointly released this publication highlighting the heightened risks of fraud arising from the disruptive and uncertain COVID-19 environment and the implications for professional accountants in business, including accountants in government, and professional accountants in public practice, including auditors.
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Related Resources
- 2018 Handbook of the International Code of Ethics for Professional Accountants
- 2015 Handbook of the Code of Ethics for Professional Accountants
- June 2021 IESBA Working Group Briefing Paper
- NAS and Fees Infographic
- Updated Pathway for the IESBA’s Technology Initiative
