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FRAUD (Definition: Dishonestly obtaining an advantage, avoiding an…

- - - - Failures in internal control procedures
      - Lack of information provided to auditors
      - Unusual behaviour by individual staff members
      - Accounting Difficulties
    - - Stocktaking, cash counts etc
  - - - Responsibilities
      - Actions
      - Arrangement for dealing with fraud
  - - - A fraud policy statement, effective recruitment policies and good internal controls can minimise the risk of fraud