This fraud risk assessment matrix is designed for organizations of all sizes and industries that are committed to maintaining integrity and transparency in their operations. It is particularly beneficial for:

- Compliance officers and risk managers who are responsible for identifying and mitigating fraud risks.

- Finance and accounting professionals who oversee financial reporting and internal controls.

- Legal departments that focus on ensuring legal compliance and ethical business practices.

- Senior executives and board members who are accountable for governance and risk oversight.