Fraud: The Psychology Behind Unethical Behavior and White Collar Criminals
How is it so many people have been duped over the years and so many of the perpetuators continue to get away with it? Is there a pattern to the worst perpetuators of white collar crime and fraud, and the rest of us? Absolutely, and this extremely powerful presentation:
- Lays out the whole pattern of what creates and perpetuates white color crime, step-by-step.
- Is for those who want to understand workplace crime.
- Gets inside the heads of the Bernie Madoffs of the world and the folks from Enron, AID, Tyco and many more.
- Uses the secrets of clinical psychologists to detect (and hopefully prevent from hiring) truly bad employees
- What to do once a problem is uncovered.
Ethical Challenges and Working Values that Auditors Face
(can be modified for managers, finance, sales, leadership and corporate executives)
People at work have a number of opportunities to operate in the "gray" areas of what is technically correct ethical behavior. The temptation exists for all of us, and sometimes it is intensified by the awareness that others may do things that operate outside the "expected" boundary.In this session:
- Learn 10 typical ways professionals justify doing things that in their gut they know are wrong, and if people in your work area are vulnerable.
- Brainstorm and discuss specific situations people like yourself face, and ways to handle them.
- Learn what you need to do if you are pressured to commit wrongdoing, or to know of it but "look the other way."
- Learn critical elements of whistle blowing and how it applies to ethics and ethical behavior.
How to Conduct Fraud Risk Assessments with Clients
Note: This seminar can be taught as a breakout session up to the full three days of complete learning. For sessions 1 day or more, practice practice and practice are an integral part of the learning.
Developing a solid fraud program has become an area of great interest for audit managers. Critical to any fraud program is the ability to gain outstanding and pertinant information from your clients on where they see vulnerabilities and not inherent risks, but risk and fraud schemes that could be occurring NOW. In this session you will learn a 6 step process for facilitating a fraud risk assessment with any group from our company, JPA International, Inc., considered one of the pioneers for developing risk assessment procedures and fraud profiling with the IIA and AICPA.
The six steps you will learn to do are:
- Gain senior management “Buy-In” and sponsorship to identify significant risk exposure to fraud
- Educate yourself and others you choose in your organization on white collar crime and exactly how white collar criminals thinks and works, with lots of practical application.
- Assess current control structure related specifically to fraud exposure
- Identify significant risks related to fraud exposure
- Assess the existance and strength of controls against the fraud risk exposure
- Using results to update your audit universe and audit plan.
You will learn the tools for making it safe for people to open up and share deep information (information that you will be able to use top enhance many of your audits), for probing details to get to root causes, to get people to speak up about fraud they KNOW is going on (and you don't), and to have a lot of fun in the process! This model was originally developed by Joan Pastor, PhD and Pacific Bell, and has gone through many refinements by Joan to its current level of high effectiveness. Please know that you will also find many applications of this model to risk, compliance and audit methodologies in general.
