Gilbert Yamoah, CIA, CRMA
Gilbert Yamoah, CIA, CRMA, is principal manager of internal audit at the Ghana Forestry Commission and FRG member and doctoral candidate at Aston University. Contact him at 230381724@aston.ac.uk.
The dual fraud risks in small and medium-sized enterprises
Fraud in small and medium-sized enterprises (SMEs) is varied and constantly evolving. SMEs face fraud risks from both internal and external actors. At the same time, SMEs themselves can be perpetrators of fraud. Understanding these dual risks and their common drivers is critical to developing effective fraud prevention and detection strategies.
Written By: Rasha Kassem, Ph.D., CFE, CPA, Gilbert Yamoah, CIA, CRMA
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