Some argue that corporate culture provides a more holistic and comprehensive view of the overall management philosophy and the control environment than many of the other widely-used industry metrics. The goal of this CPE course is to communicate the importance of corporate culture and how it impacts governance, risk, and compliance. Specifically, that corporate culture is the foundation on which the governance framework rests and if the culture is weak or if there is poor tone from the top the likelihood of financial reporting fraud increases. (December 2013)
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