Fraud risk is ever-present, but it can be managed. The fraud landscape is constantly changing and evolving. Accordingly, ACFE and COSO initiated an effort to refresh the FRMG to make it more current and relevant to the changing fraud environment. Discuss how fraud risk management relates to and supports fraud deterrence and data analytics as integral parts of the five fraud risk management principles. Discuss how internal control and fraud risk management are related and support each other but differ in some crucial respects.