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CPE Self-Study
Oversight of Corporate Culture: A Core Asset in Driving Performance
NASBA FIELD OF STUDY
Behavioral Ethics
LEVEL
Intermediate
CPE CREDITS
Online + Video: 2.0
Led by an expert panel, this program highlights leading practices on assessing and strengthening a company's corporate culture, including how culture impacts strategy, risk, and performance.

CPE On-Demand
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Supported Operating Systems:

  • Macintosh OS X 10.10 to present
  • Windows 7 to present

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  • Apple Safari
  • Google Chrome
  • Microsoft Internet Explorer
  • Mozilla Firefox

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Product details

Who Will Benefit?

  • External/Internal Auditors
  • Board Members
  • Financial Executives, and Compliance Officers
  • Finance teams
  • Accounting and Auditing Academics

Key Topics

  • Corporate Culture
  • Embedding Culture into Strategy
  • Performance and Culture Metrics

Learning Objectives

  • Identify ways that organizations can define culture and leverage it as a corporate asset
  • Differentiate the oversight responsibilities of audit committees, members, company management and internal auditors
  • Identify leading practices on assessing and strengthening a company's corporate culture

Sound corporate culture is a cornerstone of fraud deterrence and detection. This Anti-Fraud Collaboration program will highlight leading practices on assessing and strengthening a company’s corporate culture. The expert panel will share actionable recommendations that organizations can implement to deter fraud and misconduct. They will also address oversight responsibilities of audit committees, management, and internal auditors. This program will cover how culture impacts strategy, risk, and performance, expanding on insights contained in a 2017 NACD Blue Ribbon Commission report, Culture as a Corporate Asset.

Video Description

In this 90 minute video, Cindy Fornelli, the Executive Director of the Center for Audit Quality leads a discussion about leading practices on assessing and strengthening a company’s corporate culture. The Anti-Fraud Collaboration has assembled subject matter experts to discuss oversight responsibilities of audit committee members, company management, and internal auditors while providing actionable recommendations that organizations can implement to deter fraud and misconduct.¬† Panelists include the following:¬† Mark Carawan, Chief Compliance Officer, Citigroup; Brenda J. Gaines, Audit Committee Chair, Tenet Healthcare Corp.; Gilly Lord, Head of Regulatory Affairs and Audit Strategy & Transformation, PwC; ¬†and Paul L. Walker, Schiro/Zurick Chair in Enterprise Risk Management, St. John’s University.

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Author(s)

Center for Audit Quality Anti-Fraud Collaboration

The Anti-Fraud Collaboration, comprised of the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors, and The Institute of Internal Auditors, promotes the deterrence and detection of financial reporting fraud through the development of thought leadership, awareness programs, educational opportunities, and other resources targeted to the unique roles and responsibilities of the primary participants in the financial reporting supply chain. For more information, visit www.AntiFraudCollaboration.org.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

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CREDIT INFO
CPE credits
Online + Video
: 2.0
NASBA Field of Study
Behavioral Ethics
Level
Intermediate
Prerequisites
Must have a basic understanding of corporate management, internal controls, corporate governance, and fraud deterrence and detection.
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
OCFR
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