Executive Summary Here's the uncomfortable truth most boards learn too late: fraud almost never starts as a number. It starts as a mood. A quota that quietly stops making sense. A team that used to push back and now just nods. By the time misconduct shows up in the accounts, it has usually been living in the culture for a year or more. That gap is the whole opportunity. This piece argues that corporate culture and fraud prevention are the same conversation, not two different

With the growing emphasis on corporate transparency and accountability, independent directors have taken centre stage, bringing their...