Whistle-blowers and Fraud Discovery
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Level: Basic. Program knowledge level most beneficial to CPAs new to a skill or an attribute. These individuals are often at the staff or entry level in organizations, although content may be of interest to seasoned professional looking to enrich ethical decision-making skills.
CPE Credit: 1.0 credit in Behavioral Ethics
Whistleblowers are a key element in combatting corporate fraud. But making the decision to become a whistleblower is not an easy one. Often these corporate watchdogs fear retaliation from their employers, but they make the courageous decision to divulge information that can potentially save a company from financial ruin. This case explores one controller's experience as a whistleblower and why she decided to stand up to executive leadership and make the right decision to report fraud.
1. Define a whistleblower and identify the implications of whistleblowing.
2. Identify red flags that can negatively impact the bottom line of a company.
About the Author:
Kelly Richmond Pope, Ph.D., CPA is an expert in the field of white-collar crime. She is a co-author of The A.B.C.'s of Behavioral Forensics: Using Psychology to Prevent, Detect and Deter Fraud. She is a contributing writer for Forbes.com, The Daily Beast and The Washington Post. She also teaches ethics and forensic accounting at various universities across the country.