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.

Policy & Insights
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Podcast Overview
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.
Language
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Publishing Since
2/21/2018
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<p>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.</p>

September 18, 2025
Risk culture: Fraud thrives where culture fails
<p>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.</p>
79 total episodes available with 2 transcripts
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Frequently asked questions
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- What is Policy & Insights?
- How often does this podcast release new episodes?
This podcast updates bi-weekly.
- Where can I listen to this podcast?
This podcast is available on 7 platforms including Apple Podcasts, Spotify, and more. You can also use the RSS feed directly.
- Does this podcast accept guests?
No, this podcast does not typically feature guests.
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