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The dual fraud risks in small and medium-sized enterprises

By Rasha Kassem, Ph.D., CFE, CPA, Gilbert Yamoah, CIA, CRMA

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.

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