Mike Masoud | September 8, 2025 An organization may possess a robust internal control system—complete with clear approval rules, segregation of duties, due diligence, audit trails, and escalation procedures—yet remain dangerously exposed when a powerful executive can quietly switch those safeguards off. That is the true threat of management override:...
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...
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 | 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...
Mike Masoud | April 14, 2026 Originally published at mike.theaaci.org on April 09, 2026 This is Part 5 of a five-part series on where countries should start when corruption is widespread across institutions and economic sectors. Part 1 argued that corruption must be defined clearly. Part 2argued that the right institutional foundations must exist. Part 3 argued...
Part 1: How Weak Approvals Become Fraud Opportunities Technical StaffApril 1, 2026 Approvals are often treated as routine administrative steps. That is a serious error. An approval is not a clerical act. It is a control decision. It reflects whether someone with authority examined the facts, challenged the rationale, weighed...
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