Moral Equilibrium:  Why Giving to Charity and Other Good Deeds Might Be Red Flags to Fraud

Moral Equilibrium:  Why Giving to Charity and Other Good Deeds Might Be Red Flags to Fraud – In this block of instruction, participants will discuss the latest brain research and how doing charitable or good deeds actually licenses us to do something equally improper.  (1 hr)

Learning Objectives:  After this block of instruction, the participants will be able to:

• Define moral equilibrium.
• Define moral compensation.
• Define moral licensing.
• Assess how moral equilibrium affects behavior as it relates to fraud.
• Describe how charitable contributions affect moral equilibrium.
• Articulate why moral licensing and moral compensation can be a red flag to fraudulent behavior.
• Develop internal controls that address the advantages/disadvantages of moral equilibrium.