Episode Details

Carey Miller, CPA/CFF, is a co-author of this quarter's FVS Eye on Fraud report, focused on the role of organizational culture in reducing fraud risk.

Miller, a partner at the firm J.S. Held, joined the Journal of Accountancy podcast to discuss details in the report and share stories from her experience as a forensic accountant.

The discussion delves into particulars of the quarterly report, including how strong culture can serve to minimize fraud risk, why middle managers are important in such culture, and indicators that a company's culture is more likely to allow fraud.

The first-quarter FVS Eye on Fraud report, focused on financial tracing, was detailed in a March podcast episode.

Resources

• FVS Section home page
• CFF credential information page
• Eye on Fraud report for the second quarter of 2025

What you'll learn from this episode:

·         The multiple business aspects affected by a company's culture.

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