The Institute of Internal Auditors Presents: All Things Internal Audit
KEY POINTS:
Introduction to Fraud Psychology [00:00:02–00:00:32]
What Sparked an Interest in Fraud and Human Behavior [00:00:32–00:03:33]
Why Fraud Is Often Committed by "Ordinary" People [00:03:33–00:04:21]
Pressure, Life Events, and the Path to Fraud [00:04:21–00:06:48]
Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58–00:08:20]
Intentional, Accidental, and Righteous Fraud Explained [00:08:20–00:10:18]
Why Accidental Perpetrators Are the Hardest to Detect [00:08:40–00:10:18]
Cognitive Blind Spots and the Role of Trust [00:10:19–00:13:46]
Lessons from One of the Largest Municipal Fraud Cases [00:12:29–00:13:46]
The Difficult Reality of the Internal Auditor's Role [00:13:46–00:15:38]
When and Why to Bring in Third-Party Investigators [00:15:52–00:16:16]
Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36–00:17:51]
Charisma, Likability, and Fraud Risk [00:17:51–00:19:07]
Managing Relationships While Maintaining Objectivity [00:18:20–00:20:12]
Behavioral Red Flags Auditors Should Not Ignore [00:20:16–00:22:50]
Narcissism, Leadership, and Corporate Environments [00:22:50–00:23:38]
Why Whistleblowing Is So Difficult [00:23:59–00:25:59]
A Critical Mindset Shift for Auditors [00:26:11–00:26:33]
Closing Thoughts and Practical Takeaways [00:26:33–00:27:16]
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