fraud risks by management that was prone to be a significant risk area. As a result, this engagement was concluded as having a moderate risk level, instead of that of a high risk, although management’s

can become prone to excessive litigation. Thus, many legal systems have introduced provisions to protect management and board members against litigation abuse in the form of tests for the sufficiency of

, commercial banks have become more prone to cyber security risk. According to Symantec, among the top cyber security threats of 2019 will be, for instance, the use of artificial intelligence (AI) to find