Fighting Fraud Video from the Center for Audit Quality

Posted by Alex Rowe on April 9, 2013

The video touches on what motivates the average person to commit fraud; Pressure, Opportunity, and Rationalization. It also explains how accountability begins at the top level with the actions and attitude of the CEO, Board of Directors, and Audit Committee. Next it moves into suggestions for helping to prevent fraud, such as professional skepticism and training all employees to detect red flags. Last but not least, the video explains the importance of the Internal Auditor, who helps assess fraud risk and test the efficiency of internal controls.

 The video is from a series of four, all of which are free and can be watched at  

Tags: Internal Controls, Vibato, fraud, center for audit quality, internal auditor