An introduction about research done on fraud culture and how topical it has become. You can also explain that with more legislation there is still an increasing rise of fraud, which indicates that it is internal as its the culture within the organisation.
How CFO’s who are bound by the IFAC code of ethics, and also in terms of companies act, directors have a fiduciary duty to act in the best interest of the company.
A look at variables that can cause fraud, IE board pressure on directors to perform, are they given stock options etc?
Directorship on a board of a subsidiary. Are directors pressured to inflate accounting numbers of subsidiaries to skew parent companies accounting data?
How corporate culture is also top down, which means governance plays a big part. The governance structure and their background etc
