The latest research and opinion from ACCA’s Professional Insights. We explore the big issues impacting business, the accountancy profession and the evolving world of work. From technology to talent management, our subject matter experts and guests discuss good practice from across industries to help you stay ahead in business and your career.
Risk Culture: Governing in the age of exponential technology
Rachael Johnson discusses with Andrea Bonime-Blanc the importance of risk culture and governance in the face of rapid technological change and corporate governance failures. Andrea emphasizes the need for situational awareness, especially regarding AI and cyber risks, and advocates for a proactive approach to risk management. She introduces the concept of "poly risk," highlighting the interconnected nature of modern risks, and stresses the importance of digital trust and maintaining diversity in teams. Andrea also suggests that finance professionals should adopt skills outside their expertise and work for trustworthy leaders to navigate the complexities of exponential technology and geopolitical uncertainty.
18 Nov 2025
Risk culture: AI, avatars and the war on fraud
David discusses the evolving threat of industrialised and personalised fraud, exacerbated by AI. He emphasises the urgent need for continuous learning and preparedness among accountants and professionals. He highlights the importance of data quality in AI models, the rise of deepfake scams, and the necessity of comprehensive risk assessments and insurance. He stresses the critical need for boards to invest in AI governance and data strategies to mitigate risks and protect against advanced threats.
18 Sept 2025
Risk culture: Fraud thrives where culture fails
Ashu Sharma, a fraud expert, discusses the evolving nature of fraud, emphasizing the shift from opportunistic to systematic fraud, where entire organizations can be compromised. He highlights the importance of understanding and addressing the cultural aspects that enable fraud, such as incentive structures and fear of retaliation. Sharma criticizes the three lines model for its siloed approach and advocates for a resilience-based thinking that integrates fraud prevention into business decisions. He also stresses the need for proactive measures, including encouraging employees to report unusual activities and leveraging AI for anomaly detection, while not ignoring the human element in fraud prevention.
Who has been a guest on ACCA Insights
Names identified in recent episode analyses. Showing up to five guests.
Vera Cherepanova
Rachael
Lutz Naake
Ignacio Fuentes
Alex Rothwell
Reach and audience
Public platform figures. Ratings count people who left a rating, not total listeners.
Apple Podcasts (US)
3.0 / 5
2 ratings
Spotify
5.0 / 5
4 ratings
Podcast Authority Score: 58 / 100
A composite of feed quality, social presence, YouTube performance and engagement. Read the methodology.
Quality
81
Social presence
0
YouTube
0
Engagement
85
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