标准摘要
ISO 37003 provides guidance for organisations to develop, implement and maintain a fraud control management system (FCMS). It addresses the full lifecycle of fraud risk — from prevention and detection to response and continual improvement. The guidance applies to all types of organisations, across public, private and not-for-profit sectors, and supports leaders in managing both internal and external fraud risks.
英文名称Fraud control management systems — Guidance for organizations managing the risk of fraud