March 2012 - The New York Chapter of The Institute of Internal ...

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FULL DAY OUTLINE I. Introduction A. The Psychology of Fraud: A critical tool for auditors, compliance professionals, managers and business executives B. How psychologists look at and work with fraud and why this is important to you C. Why you haven't heard about this before (and what you will never hear outside this room) II. How and why normal people commit fraud A. Most people are already ethical B. Eight critical defense mechanisms we all use to make it easier to commit wrongdoing III. The research on deception and lying A. Current strengths and limitations of the research B. The psychology of attribution and the self-serving bias, and how it contributes to creating white collar crime in organizations IV. The hardcore 7-10%: A whole different world of people and criminal wrongdoing A. The "Syntonic Syndrome": a general definition B. Ego-Syntonic people and the lack of accountability C. True stories V. The Syntonic Syndrome: 5 Key Characteristics and Behaviors A. Accountability B. Personality Disorders i. i.e.; anti-social or psychopaths, narcissistic, dependent C. IQ D. Differential treatment and manipulation of people E. Control and decision-making process F. An optional sixth: addiction VI. Personality Disorders: Eleven type s and three "clusters" A. Which ones especially connected to fraud and white -collar crime B. True stories C. Exercise VII. IQ A. Makes all the difference in white collar crime B. Tied to success rate of white collar crimes VIII. Differential treatment of people A. Signs to look for- there are a lot of signs auditors can learn to catch! B. The creation of collusion, groupthink, cliques and its connection to fraud IX. Control and decision-making proce sse s when syntonic people are in power A. The syntonic person's special ability to deceive X. What a normal person doe s when they break the law vs. one with the Syndrome XI. Some of the Many Organizational traits and situations that encourage the Syntonic Syndrome A. Tone at the top and org. culture i. Cowboy organizational culture vs. other types of organizational cultures B. Laissez-faire management style 6
i. Including a laissez-faire attitude towards risk ii. Highly entrepreneurial person holds the power C. Performance reward systems D. Inefficient business, financial and organizational systems i. Lack a proper understanding and use of risk and controls, and where the organization should be focusing their risk management efforts E. False sense of security- too many controls, etc. i. How to use SOX, audit committees, external and internal auditors to create real security XII. The Syntonic Syndrome and Whistle blowing practices A. The bad news about whistle blowing procedures and reporting syntonic people B. What really makes a person blow the whistle XIII. What can be done? What can be done? What can be done? A. Ten activities the auditor and/or risk professional can do to b egin identifying the 7-10% B. By HR, security, finance professionals, all levels of management C. Ten specific activities that management can do at the organizational level XIV. If time: A. Malingering B. Other disorders that affect workplace performance and/or the ability to say no to committing fraud C. Specific fraud interviewing techniques that really work D. Specific conflict management techniques geared towards working with people suspected of wrongdoing. XV. Bringing it home: What can I do? A. Consultation and action plans Exercises: How to think like a criminal; case studies, conflict management and fraud interviewing To register go to: https://www.cvent.com/events/ny-iia-april-2012-workshop/registrationdb7ebe5324af4eabb0917dc3e9da449a.aspx 7
Page 1 and 2: New York Chapter of the Institute o
Page 3 and 4: Important Reminders from IIA Headqu
Page 5: IIA NY Chapter April Training Date:
Page 9 and 10: The Institute of Internal Auditors
Page 11 and 12: SEC CRAIG OLINGER - Acting Chief Ac
Page 13 and 14: Local Training Sponsored By IIA Glo
Page 15: Space is limited, so please registe
Page 18: BECOME A CERTIFIED INTERNAL AUDITOR
Page 22 and 23: What do these changes mean for you?
Page 24 and 25: For More Information Visit our Webs
Page 26 and 27: Membership Update Not receiving Cha
Page 28: E-Mail: dnapolit@nyl.com 2011 - 201

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