Avoid Negative Company Culture, Avoid Fraud

When fraud hits an organization, who is to blame? While the obvious answer is the individual (or individuals) that committed the fraud, can you also blame the fraudster's manager? For that matter, how responsible can you hold the CEO for the actions of his or her employees? Ultimately, unless company management is directly telling employees to create false accounting entries or misappropriate funds, managers are not at fault when fraud occurs. However, management can unwittingly create an…