Definition
High-Risk Process Exposure refers to the proportion or identification of business processes that carry an elevated risk of fraud or compliance violations.
Context
High-risk process exposure is assessed as part of fraud risk assessment and is closely linked to internal controls and the prioritization of monitoring and audit activities. Common high-risk areas include procurement, payment processes, and master data management.
Meaning
It supports risk-based resource allocation by focusing control efforts on the most exposed processes.
Example
Procurement processes identified as high-risk areas requiring enhanced controls.
Sources
Suggested citation
wirtschaftsforensik.ch Editorial Team: "High-Risk Process Exposure", in: Glossary, wirtschaftsforensik.ch, https://wirtschaftsforensik.ch/glossar/high-risk-process-exposure/, accessed April 18, 2026.