Policy & Insights

About Policy & Insights

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.

Publisher

ACCA Insights

Category

business

Language

en

Explicit

No

First episode

21 Feb 2018

Latest episode

5 Feb 2026

Latest episodes

2 of 79 episodes have a transcript.

1. 

   5 Feb 2026TRANSCRIPT

   Risk Culture: Governing in the age of exponential technology

   Andrea Bonime-Blanc explores risk culture and governance with Rachael Johnson, emphasizing situational awareness around AI and cyber risks, advocating proactive risk management, and highlighting the interconnected nature of modern risks in this interview.

2. 

   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.

3. 

   18 Sept 2025TRANSCRIPT

   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.

Inside a recent episode

Risk Culture: Governing in the age of exponential technology

Published 5 Feb 2026 · Transcript excerpt

[…] So, I'm a big fan, a huge fan of well thought and implemented enterprise risk management. And what that means is having the right people around the table who are contributing to the real time and the longer term risk gathering of information and then analysis and mitigation. And so, finance and accounting professionals are four parts of that team. And what I try to offer in the book, I have something I call the exponential governance mindset, as you mentioned. It's a core part of the book. It has five elements and they're very intuitive elements in terms of things that we're familiar with. But I'm trying to get people to change their perspective, their view of the future to something much more proactive. […]

Podcast Authority Score: 22 / 100

A composite of feed quality, social presence, YouTube performance and engagement. Read the methodology.

Quality

45

Social presence

0

YouTube

0

Engagement

0

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Guest appearances

Does not typically book guests

Based on episode analysis; this does not confirm that the show is currently accepting guests.