The purpose is to develop a proactive approach to protecting a global corporation from instances of fraud by creating a process to limit opportunities for fraudulent acts.

• What key elements would you include as part of a fraud risk assessment?
• Why are these elements critical to success?
• Which members of the organization should be involved in the development of the assessment?
• How would you handle ownership of the assessment?
• How would your approach vary according to country, culture, or region?

Answer in at least 250 words.