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The Internal Audit Fraud Challenge

Prevention, protection, detection


Economic uncertainty and changes to the regulatory landscape since 2010 have continued to push fraud risk to the front of company agendas. Deloitte UK’s "Internal audit fraud challenge: Prevention, protection, detection" report seeks to uncover how these factors have influenced companies’ focus on fraud risk and understand what impact this is having on the role of internal audit.

Nearly half (43 percent) of internal audit heads surveyed indicated that their entity’s vulnerability to fraud risk had increased in the last 12 months. Further key findings include:

  • 76 percent believe economic uncertainty is generating board level discussion around enhancing fraud risk monitoring
  • 58 percent of respondents believe changes in regulation and legislation are leading to an increased focus on fraud risk management
  • 40 percent of respondents do not use data analytics despite the acknowledged value of analytic techniques but over a quarter (28 percent) plan to implement them in the next 12 months

Learn more about the impact of fraud on internal audit functions, and what changes respondents anticipate over the coming year by downloading your copy of this survey report, via the blue "DOWNLOAD" button, under the title of this page.

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As used in this document:
'Deloitte UK' refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), a UK private company limited by guarantee, and its network of member firms, each of which is a legally separate and independent entity. Please see for a detailed description of the legal structure of DTTL and its member firms.

‘Deloitte’ means Deloitte LLP [and its subsidiaries]. Please see for a detailed description of the legal structure of Deloitte LLP and its subsidiaries. Certain services may not be available to attest clients under the rules and regulations of public accounting.

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