手法を比較

	不正リスク評価	監査リスクモデル
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	2002	1983
提唱者	American Institute of Certified Public Accountants (AICPA)	American Institute of Certified Public Accountants (AICPA)
種類	Fraud risk assessment and audit procedure framework	Professional auditing framework
原典	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.
別名	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment	Risk-Based Audit Planning Model
関連	4	4
概要	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.