ETQ023
Supplement standardised audit programmes with unpredictable, variable procedures in fraud-susceptible areas to maintain FATF-aligned detection effectiveness.
CyberTRIZ analysis · Audit contradiction ETQ023 · one of 8,235 worked contradictions published by CyberTRIZ.AI
Regulations
Testing Consistency vs Unpredictable Fraud Patterns
Business ContextConsistent testing supports repeatability and quality, but fraud and intentional control circumvention frequently adapt to known procedures. Predictable tests can become less effective when individuals understand which transactions, thresholds, periods, or attributes auditors routinely examine.
Audit TRIZ ResolutionMaintain standardized baseline testing while introducing variable procedures, unpredictable selections, cross-data comparisons, and anomaly analysis in areas susceptible to intentional manipulation.
Applicable TRIZ Principles
Principle 15 – Dynamics varies selected testing procedures and parameters over time.
Principle 13 – The Other Way Round searches for behavior designed specifically to avoid expected audit conditions.
Principle 35 – Parameter Changes modifies thresholds, periods, populations, and selection characteristics.
Expected Outcome
Preserved testing consistency
Greater fraud-detection capability
Reduced predictability of audit procedures
Better detection of circumvention
Decision Indicators
Audit samples repeatedly examine the same transaction types or thresholds.
Fraud cases reveal deliberate activity immediately outside standard testing parameters.
Auditors rarely vary procedures between audit cycles.
Control circumvention remains invisible to routine testing.
Predictable testing produces consistently clean results despite other warning signals.