Inside the Biggest Frauds: Ethics Lessons Every Auditor Needs

​This session meets the annual ethics requirement. We use real frauds such as Enron, Wirecard, and FTX to show how pressure, weak tone, and mixed incentives lead people to cross lines. We focus on what auditors saw, what they missed, and how to apply these lessons in current work.

​NASBA Field of Study: Regulatory Ethics

​Key Learning Objectives:

• ​Learn how pressure and weak tone set the stage for fraud.

• ​Spot patterns in major cases like Enron, Wirecard, and FTX.

• ​Apply fraud lessons to current audits and personal judgment.