Jun 23, 2026 · 28 min · 12 segments
Governance is one of your most powerful defences against fraud, yet too many people treat it as a box to tick once a year. In this episode we ask the real question: how do you get people at every…
Nikki BowkerGuest
Rachael JohnsonGuest
Guy RuddleHostNo entities detected.
I expect that sort of most people who are listening probably have a decent understanding of the idea of corporate governance and what good corporate governance looks like.
Well, we've been finding that fraud has just been this most pervasive, silent killer and really uncomfortable truth and conversation that boards and even down the ladder, people are afraid to talk about.
Your organization, the ACCA, did a big piece of research on you last year about this very topic.
You can probably picture that in your head given… AI, the economic crisis, the geopolitical conflicts, this poly-crisis norm, and why it's just advancing so fast to become such an existential risk that people really weren't really prepared for.
And were there any sort of standout findings that took you by surprise or made you sort of sit up and think?
So we knew that this was something we needed to lead on because they're often labeled as accounting scandals.
And really, for the first time in fraud literature, We pulled together seven professional bodies.
So how do we collaborate? And we invited them to participate in the survey so there wasn't anything out there that looked at the different perceptions of fraud across functions and professions.
And to answer your question, the real sort of main takeaway was that it was a real wake-up call for all of us.
All of the different professions and functions are engaging in the fraud in some way or another.
Nicky, apart from your role as a litigator and dispute resoluter, if that's a word, I think it is now, you've also been a non-executive director of various organizations.
When Rachel was saying that, you know, fraud is a thing that nobody really wants to talk about, were you conscious of that as a Ned?
I expect that sort of most people who are listening probably have a decent understanding of the idea of corporate governance and what good corporate governance looks like.
Well, we've been finding that fraud has just been this most pervasive, silent killer and really uncomfortable truth and conversation that boards and even down the ladder, people are afraid to talk about.
Your organization, the ACCA, did a big piece of research on you last year about this very topic.
You can probably picture that in your head given… AI, the economic crisis, the geopolitical conflicts, this poly-crisis norm, and why it's just advancing so fast to become such an existential risk that people really weren't really prepared for.
And were there any sort of standout findings that took you by surprise or made you sort of sit up and think?
So we knew that this was something we needed to lead on because they're often labeled as accounting scandals.
And really, for the first time in fraud literature, We pulled together seven professional bodies.
So how do we collaborate? And we invited them to participate in the survey so there wasn't anything out there that looked at the different perceptions of fraud across functions and professions.
And to answer your question, the real sort of main takeaway was that it was a real wake-up call for all of us.
All of the different professions and functions are engaging in the fraud in some way or another.
Nicky, apart from your role as a litigator and dispute resoluter, if that's a word, I think it is now, you've also been a non-executive director of various organizations.
When Rachel was saying that, you know, fraud is a thing that nobody really wants to talk about, were you conscious of that as a Ned?
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