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

Sanja Suman, CIA, CRMA, CFE, brings over 25 years of professional experience, including more than 15 years in internal auditing, having progressed from internal audit trainee to Chief Audit Executive and, ultimately, to independent advisor. Her expertise covers risk management, fraud prevention, internal controls, and compliance, developed through a career in financial institutions and consulting across diverse industries. She holds an MSc in Accounting, Auditing, and Finance, complemented by the CIA, CRMA, CFE, and Quality Assessor certifications. A frequent speaker at international conferences, Sanja addresses topics such as corporate governance, fraud, and internal audit best practices. She also delivers training and advisory services across all areas of internal auditing. She serves as President of the Croatian Institute of Internal Auditors (HIIR) and as a member of the Global Content Advisory Group of the Institute of Internal Auditors, where she contributes to shaping the profession at a global level.