手法を比較

	不正リスク評価	内部統制評価
分野	会計学	会計学
系統	MCDM	MCDM
提唱年	2002	1992
提唱者	American Institute of Certified Public Accountants (AICPA)	The Committee of Sponsoring Organizations of the Treadway Commission (COSO)
種類	Fraud risk assessment and audit procedure framework	Comprehensive control evaluation 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.	The Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control – Integrated Framework. COSO Publications.
別名	Fraud Brainstorming, Fraud Risk Identification, Anti-Fraud Assessment	COSO Framework, Control Design Testing, Internal Control Assessment
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.	Internal Control Evaluation is a systematic methodology for assessing the design and effectiveness of an entity's internal control system using the COSO Integrated Framework. Developed by the Committee of Sponsoring Organizations of the Treadway Commission, this approach evaluates five interrelated components—control environment, risk assessment, control activities, information and communication, and monitoring—to determine whether controls are adequate to prevent and detect errors and fraud.