Audit committee members indicate they believe the risk of fraud and materially inaccurate statements is low due to tightened internal controls and increased external auditor scrutiny.

审计委员会成员表示，他们相信由于内控从紧和外审从严，会计舞弊的风险以及财务报表的重大误报有所降低。

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The unit has an external present contact, which can be used for an external present or fraud switch.

该装置具有一个外部出席触点，可以用于外部出席或防欺骗开关。

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Critically assess the historical shift in the audit profession's attitude towards the external auditor's responsibility regarding fraud detection and prevention.

认真地评估关于职业审计对外部审计员舞弊侦查和防止责任的态度历史变革。

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Financial institutions continue to advance and incorporate fraud prevention and detection measures into their offerings, but the external criminal networks are constantly evolving and banks must balance the potential exposures with consumers demand and expectations.

FORBES: Enlisting Customers in Managing Cyber Fraud Risks