Do you wonder if there are ways to proactively address the fraudster’s rationalization process? While many internal control systems focus on limiting opportunity, there are certain things that can be done to affect motivation and rationalization. In this session, you will learn about the latest scientific research on dishonesty as well as how to incorporate these findings into your internal control system. (2 hrs)
Learning Objectives: After this block of instruction, the participants will be able to:
- Explain how people are able to rationalize fraudulent behavior
- Develop internal controls that proactively address the fraud triangle prongs of motivation and rationalization
- Discuss the impact of morality on dishonesty
- Assess the impact of organizational culture on fraud
- Evaluate methods to create social norms as part of an internal control structure designed to prevent fraud
Course Features
- Lectures 0
- Quizzes 0
- Duration 50 hours
- Skill level All levels
- Language English
- Students 0
- Certificate No
- Assessments Yes
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