How a governance rethink can combat fraud

Rasha Kassem

How a governance rethink can combat fraud

Rasha Kassem

Research output: Contribution to specialist publication or newspaper › Article

Abstract

A successful fraud is, by definition, a governance failure. Yet the distinctions and interplay between governance and internal controls are often insufficiently understood, let alone functioning well in practice. Dr Rasha Kassem of Aston University outlines a layered top-down approach, with the mechanisms and frameworks that enable effective governance to shape culture and deter wrongdoing.

Original language	English
Specialist publication	Fraud Intelligence
Publication status	Published - 2 Dec 2025

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abstract = "A successful fraud is, by definition, a governance failure. Yet the distinctions and interplay between governance and internal controls are often insufficiently understood, let alone functioning well in practice. Dr Rasha Kassem of Aston University outlines a layered top-down approach, with the mechanisms and frameworks that enable effective governance to shape culture and deter wrongdoing.",

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AB - A successful fraud is, by definition, a governance failure. Yet the distinctions and interplay between governance and internal controls are often insufficiently understood, let alone functioning well in practice. Dr Rasha Kassem of Aston University outlines a layered top-down approach, with the mechanisms and frameworks that enable effective governance to shape culture and deter wrongdoing.

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How a governance rethink can combat fraud

Abstract

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