How a governance rethink can combat fraud

A successful fraud is, by definition, a governance failure. Yet the distinctions and interplay between governance and internal controls are often insufficiently understood, let alone functioning well in practice. Dr Rasha Kassem of Aston University outlines a layered top-down approach, with the mechanisms and frameworks that enable effective governance to shape culture and deter wrongdoing.

Dr Rasha Kassem CFE (+44 (0)121 204 3641, r.kassem@aston.ac.uk) is senior lecturer and leader of the Fraud Research Group (FRG) at Aston University in Birmingham, United Kingdom. Her primary research focuses on all aspects of fraud, audit and governance across the private, public and voluntary sectors.

A successful fraud is, by definition, a governance failure. Yet the distinctions and interplay between governance and internal controls are often insufficiently understood, let alone functioning well in practice. Dr Rasha Kassem of Aston University outlines a layered top-down approach, with the mechanisms and frameworks that enable effective governance to shape culture and deter wrongdoing.