Course Description:

The downfall of Elizabeth Holmes and her company, Theranos, serves as a prime example of how a toxic workplace culture can lead to poor ethical decision-making. Poor leadership and a culture of fear created a recipe for an unbelievable case of fraud.  

In this ten-minute nano learning course, we will examine the Theranos story through the lens of the fraud risk triangle and explore how organizational culture affects ethical decision making.

Learning objectives

Upon completing this course, you will be able to:   

• Identify elements of the fraud risk triangle. 
• Define psychological safety. 
• Recognize characteristics of a poor organizational culture. 

Sheriff Consulting is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.