Carey Miller, CPA/CFF, is a co-author of this quarter’s FVS Eye on Fraud report, focused on the role of organizational culture in reducing fraud risk. Miller, a partner at the firm J.S. Held, joined the Journal of Accountancy podcast to discuss details in the report and share stories from her experience as a forensic accountant. The discussion delves into particulars of the quarterly report, including how strong culture can serve to minimize fraud risk, why middle managers are important in such culture, and indicators that a company’s culture is more likely to allow fraud. The first-quarter FVS Eye on Fraud report, focused on financial tracing, was detailed in <a href= "https://www.journalofaccountancy.com/podcast/2025/mar/financial-tracing-show-me-the-money/" target="_blank" rel="noopener"> a March podcast episode</a>. Resources <ul style="margin-top: 0in;" type="disc"> <li class="MsoNormal" style= "mso-list: l0 level1 lfo2; tab-stops: list .5in;"> FVS Section <a href= "https://www.aicpa-cima.com/membership/landing/forensic-and-valuation-services-fvs-section" target="_blank" rel="noopener">home page</a></li> <li class="MsoNormal" style= "mso-list: l0 level1 lfo2; tab-stops: list .5in;"> CFF credential <a href= "https://www.aicpa-cima.com/membership/landing/certified-in-financial-forensics-cff-credential" target="_blank" rel="noopener">information page</a></li> <li class="MsoNormal" style= "mso-list: l0 level1 lfo2; tab-stops: list .5in;"><a href= "https://www.aicpa-cima.com/resources/download/organizational-culture-the-key-to-reducing-fraud-risk--fvs-eye-on-fraud" target="_blank" rel="noopener">Eye on Fraud report</a> for the second quarter of 2025</li> </ul> What you’ll learn from this episode: ·         The multiple business aspects affected by a company’s culture. ·         Why a weak or unethical corporate culture might permit employees to commit fraud. ·         Five drivers of high-performance culture. ·         The important role of middle managers in building or affirming organizational culture. ·         Three points of the fraud triangle. ·         How leaders can balance employee autonomy with a system of checks and balances that mitigates fraud risk. ·         Indicators of a fraud-prone culture.

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Mitigate or exacerbate fraud risk? Culture’s critical role

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