Course Description

In this session, we’ll explore how corporate culture shapes fraud risk — for better or worse. When leadership prioritizes hitting financial targets over integrity, the resulting pressure and tone at the top can cascade through every level of the organization. Using Under Armour’s financial reporting case as a backdrop, we’ll examine how blurred ethical boundaries at the top can influence behaviors within accounts payable and other finance functions. Participants will learn how opportunity, pressure, and rationalization interact within the fraud triangle — and how strong cultural practices, supported by clear policies and communication, can break the cycle before fraud takes root.

Learning Objectives

• Recognize how tone at the top and corporate culture influence the three elements of the fraud triangle: opportunity, pressure, and rationalization.
• Identify how cultural and ethical breakdowns in financial reporting can ripple into AP-level fraud risks and control weaknesses.
• Discover BILL as a leading AP automation platform.

Prerequisites

• None

Who Should Attend

CPAs, CFOs, controllers, accounts payable professionals.