November 14, 2022 Though it may seem a simple question to many people, it may not. But it is so dangerous for citizens and officials not to have a reasonable and satisfactory understanding of what corruption is and what to do about it. Though it varies among countries, illiteracy about […]
October 31, 2022 Whistleblowing is a complex institution with several implications, benefits, and risks. An organization should have a whistleblowing policy that responds to the applicable whistleblowing regulatory framework. The board of directors and those charged with governance are also responsible and accountable for not responding to the challenges of […]
October 29, 2022Technical Staff When corruption becomes the norm rather than the exception, the quality of life declines, and social values change. For example, the rule of law diminishes, bribery payment becomes usual and acceptable, nepotism becomes a pride source, and connections are the actual qualifications! People’s morale deteriorates, and […]
October 24, 2022Technical Staff Definition 1 It is an intentional act that uses deception by misstating or omitting material information and results in a misstatement in financial statements to deceive financial statements users. AU-C Section 240, Consideration of Fraud in a Financial Statement Audit, defines fraud as” an intentional act […]
October 24, 2022Technical Staff An examination of inspection data finds that US regulators were twice as likely to discover flaws in audits completed by KPMG’s overseas affiliates as those performed by any other Big Four accounting firm. The Public Company Accounting Oversight Board ramps up enforcement and intends to hold […]
October 16, 2022Mike J. Masoud On June 16, 2022, I wrote an article titled “Conflict of Interests: Prevention is better than cure.” and published it on The AACI’s official blog. I stated in the said article the following: When a person runs for public office, he must give up his […]
Setting the tone at the top of what is acceptable and not acceptable sets the boundaries of expected behavior and conduct. Those charged with governance and executive management are responsible for establishing proper and adequate policies that encourage honesty and reward integrity. For example, when a company establishes a well-written whistleblowing policy, it should encourage all stakeholders to report wrongdoing. However, organizational leadership should be vigilant and have effective communication with management, employees, and other stakeholders.
Together, Empowering Tone at the Top
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