IIA Miami
IIA
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May 2027 · 8 CPE · In person

Fraud: When Culture Becomes a Risk

AI-Enabled Deception, Cultural Dexterity, and Behavioral Risk

Would our employees challenge a convincing executive request — and have we designed controls for how people actually behave?

Date
Friday, May 28, 2027
Window
7:30 AM – 5:30 PM
Where
South Florida · venue to be confirmed

Learning journey

AI-ENABLED FRAUD → HUMAN & CULTURAL VULNERABILITY → SPEAK-UP & ESCALATION → BEHAVIORAL-RISK AUDIT → CONTROL REDESIGN → FRAUD TABLETOP

What it is

A full-day, differentiated Fraud and Internal Audit conference exploring how AI-enabled deception exploits trust, authority, hierarchy, communication, and hesitation to challenge — and how organizations can audit and strengthen the behavioral control environment.

Event promise

Attendees will learn how AI-enabled fraud exploits cultural and behavioral vulnerabilities and will practice audit and control techniques that strengthen challenge, verification, escalation, and fraud response.

Practical differentiator

The conference connects fraud technology to the human control environment. Attendees practice a behavioral-risk assessment, run an AI-fraud scenario, and redesign controls around real escalation and verification behavior.

Major tentative topics

  • Deepfakes, voice cloning, synthetic identities, and AI-generated invoices
  • Power distance, hierarchy, communication style, urgency, and willingness to challenge
  • Speak-up, whistleblower, and escalation controls across cultures
  • Real-world payment, vendor, procurement, and executive-impersonation cases
  • Auditing behavioral risk and the human control environment
  • Out-of-band verification, approval design, exception handling, and accountability

Learning outcomes

  1. 1.Recognize AI-enabled fraud techniques involving impersonation, invoices, vendors, payments, and social engineering.
  2. 2.Identify cultural and organizational conditions that increase compliance with fraudulent instructions or suppress escalation.
  3. 3.Evaluate speak-up, whistleblower, verification, approval, and escalation controls across different operating environments.
  4. 4.Design audit procedures and behavioral-risk indicators for the control environment.
  5. 5.Apply lessons through an AI-fraud tabletop and control-redesign lab.

Proposed agenda

Full-day, in-person conference with case studies, behavioral-risk exercises, an AI-fraud tabletop, and a control-redesign lab.

7:30 – 8:00
No CPE
Registration, Breakfast & Networking

Arrival, networking, and event framing.

8:00 – 9:00
1 CPE
Session 1 — The New Face of Fraud: AI Learns to Impersonate Trust

Deepfakes, voice cloning, synthetic identities, AI-generated invoices, vendor requests, and social engineering.

9:00 – 10:00
1 CPE
Session 2 — Why the Attack Works: Culture, Authority, and Human Behavior

Power distance, hierarchy, direct/indirect communication, trust, urgency, and willingness to challenge.

10:00 – 10:15
—
Break

Networking and refreshments.

10:15 – 11:15
1 CPE
Session 3 — Speak-Up, Whistleblower, and Escalation Controls Across Cultures

Psychological safety, reporting channels, retaliation concerns, response protocols, and measurable effectiveness.

11:15 – 12:15
1 CPE
Session 4 — Real-World Fraud Cases: Where Human and Control Assumptions Failed

Payment, vendor, third-party, procurement, and executive-impersonation cases with practical lessons.

12:15 – 1:00
No CPE
Lunch & Career Breakout for Job Seekers

Lunch, networking, and an optional career breakout covering CV tips, interview preparation, and job-search strategies.

1:00 – 2:00
1 CPE
Session 5 — Auditing Behavioral Risk and the Human Control Environment

Audit objectives, interviews, surveys, indicators, observations, evidence, and issue development.

2:00 – 3:00
1 CPE
Session 6 — Designing Controls for Verification, Challenge, and Escalation

Out-of-band verification, approval design, exception handling, training, simulations, and accountability.

3:00 – 3:15
—
Break

Networking and refreshments.

3:15 – 4:15
1 CPE
Session 7 — AI Fraud Tabletop: Would Your Controls Stop This?

A staged CEO/CFO or vendor-impersonation scenario forces verification, escalation, communication, and response decisions.

4:15 – 5:15
1 CPE
Session 8 — Control Redesign Lab: From Tabletop Failure to Better Control

Teams convert scenario observations into redesigned controls, audit procedures, owners, and metrics.

5:15 – 5:30
No CPE
Key Takeaways & Closing

Commitments and practical next steps.

Primary audience

Internal Audit, Fraud, SOX/Internal Controls, Compliance, Ethics, ERM, Cybersecurity, and Risk professionals.

Secondary audience

CAEs, Controllers, Finance, Procurement, Legal, HR, Investigations, third-party risk, and global business leaders.

Speaker architecture

Speaker 1
AI fraud / social engineering expert
Show the evolving attack methods
Speaker 2
Cultural dexterity / behavioral-risk expert
Explain authority, trust, communication, and challenge behavior
Speaker 3
Fraud examiner / ethics / whistleblower practitioner
Connect behavior to detection, reporting, and investigations
Panel / Lab
CAE, Controller, Cyber, Legal, and business practitioners
Translate risk into audit tests and control redesign

Preferred operating model: 1 AI-fraud anchor + 1 cultural/behavior expert + 1 fraud/ethics practitioner + 2–3 local leaders for the tabletop and redesign lab.

Attendee take-home tools

  • Behavioral-risk assessment approach and indicators
  • AI-fraud tabletop scenario and facilitation notes
  • Verification, challenge, and escalation control designs
  • Audit procedures for the human control environment
  • Speak-up and escalation effectiveness measures

Interested in sponsoring or speaking at this event?

Sponsorship packages and speaking opportunities are coordinated by the Programs Committee.

Contact Us

* All dates, venues, pricing, speaker assumptions, and CPE eligibility remain preliminary and subject to Board and Certification/NASBA validation, and may change without further notice.