— Multiple articles about the college admissions scandal cited it as a "textbook example" of the fraud triangle. Here's one that uses the triangle to look inside the minds of those involved.
— The college admissions scandal prompted multiple articles where the motivations of those involved illustrated the fraud elements of opportunity, pressure, and rationalization. When you know about the fraud triangle, you're more mindful of the risk of fraud so you can better carry out your oversight responsibilities.
— Technology has advanced the means to forge or alter images and documents. This history of deepfakes reminds us that efforts to deceive are nothing new.
— Austin Kleon quotes John Cleese to explain how everyone can be more creative if they learn the way of operating, including those in supposed "non-creative" professions.
— Daemen College President Gary Olson explains how being a "rule monger," rather than "compassionate" or "nice," is essential to avoiding chaos and injustice. Rules and deadlines provide necessary safeguards and equitable treatment for all.
— What would be an easy to remember elevator speech for internal audit? I recently posed that question to the Regents Fiscal Affairs and Audit Committee.
— Austin Kleon, a self-described writer who draws, shares three reasons for sharing your work with others and explains how the process of sharing provides a feedback loop for more sharing and learning.
— Year-end holidays are a wonderful time when people show gratitude for a job well done and celebrate their good relationships. It's also an excellent time to review state and university gift guidelines to avoid an unintended ethics miscue.
— Pcards are a convenient and cost-effective way to facilitate high-volume small-dollar purchases. But without proper control and oversight, pcards provide a convenient avenue for big-time fraud as well.
