Governments around the world have put in place support schemes to reduce the economic impact on entities of the COVID-19 pandemic. Economic conditions are likely to incentivise fraud and these schemes may be abused. Combined with additional opportunities for fraud arising from remote working and changes to control environments, the risk of fraud is heightened for most entities. Although ISA 240 notes that the primary responsibility for prevention and detection of fraud rests with management and those charged with governance of the entity, auditors also need to be vigilant.