Technical Staff | November 1, 2026 Organizational policies play an important role in governance, internal control, compliance, and corruption prevention. They express institutional direction, governing principles, expectations, and applicable requirements concerning matters relevant to an organization’s objectives and responsibilities. A policy provides a framework for organizational decisions and conduct. Its...
Mike J. Masoud | October 19, 2026 A board of directors may consist of accomplished, independent, and highly respected individuals. But what happens when none possesses sufficient knowledge to question the financial, operational, and governance information presented by management? Consider two boards facing comparable corruption risks. Both review financial statements,...
August 17, 2026 Boards and senior decision makers are surrounded by information. They receive reports, presentations, risk assessments, legal opinions, audit findings, forecasts, dashboards, and recommendations. They also ask questions. Yet neither the volume of information nor the existence of questions guarantees a sound decision. A critical issue is often...
Technical Staff | July 20, 2026 The American Anti-Corruption Institute (AACI) has launched the Entrusted Authority Intelligence Interactive Learning Website at: Explore the Interactive Learning Website Authored by Mike Masoud and published by The American Anti-Corruption Institute (AACI), Entrusted Authority Intelligence focuses on the competence and judgment required to exercise...
Technical Staff | July 13, 2026 Entrusted authority is central to governance. Boards, executives, public officials, regulators, auditors, managers, and other decision-makers exercise authority that affects institutional direction, resources, controls, accountability, and exposure to corruption risk. Key Governance Point Authority alone does not produce sound governance. The quality of governance...
July 12, 2026 | Technical StaffUpdated July 13, 2026, to reflect additional interactive learning features. The American Anti-Corruption Institute (AACI) is pleased to announce the launch of a new interactive learning experience dedicated to its latest anti-corruption governance concept: The Anti-Corruption Trap Visit the Anti-Corruption Trap website at: https://trap.theaaci.net The...
Mike J. Masoud | July 3, 2026 Governance failure does not always begin with silence. Sometimes it begins with questions that sound responsible but fail to test the substance of what matters. “Was it approved?”“Was the policy followed?”“Was the report submitted?”“Did management review it?” These questions may be useful, but...
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