השוואת שיטות

	הערכת סיכוני הונאה	מודל סיכון ביקורת
תחום	חשבונאות	חשבונאות
משפחה	MCDM	MCDM
שנת המקור	2002	1983
הוגה השיטה	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
סוג	Fraud risk assessment and audit procedure framework	Professional auditing framework
מקור מכונן	American Institute of Certified Public Accountants (AICPA). (2016). Consideration of Fraud in a Financial Statement Audit. AU-C Section 240. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Audit Risk. AU-C Section 200. AICPA Professional Standards.
כינויים	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment	Risk-Based Audit Planning Model
קשורות	4	4
תקציר	Fraud Risk Assessment is a structured audit methodology required by the American Institute of Certified Public Accountants (AICPA) for identifying and evaluating risks that financial statements could be materially misstated due to fraud. Unlike audit risk assessment focused on error, fraud assessment considers intentional deception by management or employees, incorporating fraud theory, the corporate environment, and specific fraud risk factors to design targeted audit procedures.	The Audit Risk Model is a foundational framework developed by the American Institute of Certified Public Accountants (AICPA) that structures audit planning by decomposing overall audit risk into three components: inherent risk, control risk, and detection risk. This model guides auditors in allocating resources and designing audit procedures proportionate to the level of risk in each account or assertion.