Opportunities to commit fraud are common for all of us, but not everyone does it. What keeps some people honest and turns others into criminals? It’s a fine line, explored by Kelly Richmond Pope, CPA, CGMA, Ph.D., in several film projects over the years.

What you’ll learn from this episode:

• Why Pope wants to tell the stories of convicted fraudsters (1:26).
• Why “trust is not an internal control” (3:15).
• How Pope got started making documentary films (6:09).
• A sneak peek of her latest project, a short film with an interactive element (9:34).
• A review of the municipal fraud case in the Illinois town of Dixon (12:53).
• An explanation of the “fraud triangle” (16:15).

Play the episode below:

To comment on this podcast or to suggest an idea for another podcast, contact Neil Amato, a JofA senior editor, at Neil.Amato@aicpa-cima.com.