Author(s)
Anti-Fraud Collaboration

Publisher:
AICPA

    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level

  • CPE Credit

    0

  • Course acronym

  • Prerequisites

  • Course duration

    2 Hours

A New Focus on Corporate Culture: How to Assess Culture and Why

Leaders take seriously setting the right tone at the top of their organizations. Stakeholders who have a role in the financial reporting ecosystem may be focused on compliance violations or internal audit findings and may not be focused on what the results tell them about the organization's culture of ethics and compliance. A culture assessment allows for early detection of warning signs and provides various stakeholders an opportunity to take action.

Hosted by the Anti−Fraud Collaboration, this self-study course will highlight leading practices that bring together qualitative and quantitative data that exist within an organization, coupled with key information that companies should collect and monitor to contribute to a robust culture assessment.
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Topics discussed

Fraud
Risk
Governance
Culture
Ethics
Compliance
Financial Reporting

Learning objectives

Define culture
Evaluate and assess culture
Determine actionable steps to implement that can strengthen a culture of ethics and compliance
Understand key oversight responsibilities of financial reporting supply chain members in accessing corporate culture

Who will it benefit?

Basic understanding of corporate management. Basic understanding of internal controls. Basic understanding of corporate governance. Basic understanding of fraud deterrence and detection.