Corporate Culture and Internal Fraud Risk: How Culture Shapes Fraud – and What Internal Audit Can Do

Programm

Understanding Corporate Culture

• Visible and invisible elements of culture
• Integration into the COSO Internal Control Framework

Fraud Dynamics and Culture

• The fraud triangle revisited: how culture influences opportunity, pressure, and rationalization
• Reciprocal effects: how individuals shape – and are shaped by – culture

Case Study – When Culture Fails

• In-depth analysis of a real internal fraud case
• Cultural warning signs, enabling factors, and lessons learned

The Role of Internal Audit

• Recognizing cultural red flags and raising awareness
• Strategies for auditing culture – from observations to interviews
• Professional courage: speaking up and driving change

Seminarziel

Understand how culture impacts internal fraud risk and how auditors can address cultural red flags.