Is the current state of ethics training meeting its intended mark? Explore what drives an employee to commit fraud and how, if at all, ethics training can have an effect. This session will look at the history of ethics training and what started the current ethics training movement. The session will also use case studies to offer a view beyond the dishonest employee and consider the ethics of the employee’s environment and the fraud examiner investigating the case.
Andrew H. Kautz has more than 30 years of investigative experience and since 1991 has dealt primarily with employee theft and fraud investigations. His work has taken him across Canada and into the United States investigating frauds ranging from a few hundred to several million dollars, including loan frauds, Ponzi schemes, phony vendor scams and investment dealer frauds. In addition to investigation, Kautz pursues recovery from perpetrators as well as third parties that may have played a role in the fraud scheme. These efforts include the recovery of funds from Nigeria that had been sent to this country by a dishonest employee in response to one of the infamous Nigerian Letters.