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"Fraud Risk Assessment  - A fraud risk assessment is a dynamic and iterative process for identifying and assessing fraud risks relevant to the organization. Fraud risk assessment addresses the risk of fraudulent financial reporting, fraudulent non-financial reporting, asset misappropriation, and illegal acts (including corruption). Organizations can tailor this approach to meet their individual needs, complexities, and goals. Fraud risk assessment is not only an integral component of risk assessment and internal control, it also is specifically linked to 2013 COSO Framework principle 8."

(COSO - Fraud management Guide - Executive summary - Principles, settembre 2016)

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