The AACI publishes opinions and contributions written by some of its employees, management, and directors. It also publishes contributions from other experts, academicians, and professionals.
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By Mike Masoud, June 10, 2026, Published on The AACI Blog Organizations invest heavily in governance. They establish boards of directors. They adopt policies and procedures. They create internal controls, compliance programs, risk management frameworks, ethics initiatives, reporting mechanisms, and oversight committees. Regulators often encourage or require these structures, and...
Why senior appointments are a governance decision, not an HR one — and what boards must do differently Mike Masoud | June 3, 2026 Five Takeaways for Board Members Five Takeaways for Board Members A poor senior hiring decision can import corruption risk before any transaction, approval, or policy breach...
Technical Staff | May 26, 2026 Oversight Requires More than Observation Many institutions believe oversight exists because reports are received, meetings are held, and dashboards are reviewed. That assumption is often misleading. Receiving information is not the same as exercising oversight. Competent oversight requires challenge, interpretation, verification, and judgment. It...
Technical Staff | May 13, 2026 A Familiar Governance Scene The board meets. The agenda is full. Committee reports are circulated on time. Internal audit findings are noted. Compliance confirms activity. Management states that no major corruption issues require escalation. The discussion is orderly. The minutes are approved. On paper,...
Technical staff | May 5, 2026 Many institutions appear well governed. They have boards, committees, policies, charters, codes of conduct, risk registers, internal audit reports, compliance updates, and formal meeting minutes. On paper, everything looks organized: the structure is in place, the language is proper, and the reporting cycle continues....
Technical staff | April 29, 2026 A Familiar Sales Trap It is the last week of the quarter. A sales team is close to securing an important contract. As the numbers matter, management is watching, and the pressure is real. Suddenly, a “local consultant” appears. He is described as someone...
Technical Staff | April 28, 2026 Most corruption risks do not begin with intent. They begin with decisions that appear reasonable at the time. This is where many organizations misunderstand exposure. They focus on controls, policies, and reporting systems, but underestimate how decision-making itself creates the conditions for those systems...
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