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Live Webcast Replay

When Leadership Fails

Total Credits: 2 including 2 Auditing- Technical

Average Rating:
Accounting and Auditing |  ACPEN Industry Institute
Dennis F. Dycus, CFE, CPA, CGFM
Course Levels:
2 Hours
Product Setting: Expires 30 day(s) after program date.

Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


When the leadership in any organizations carries out their responsibilities of establishing, maintaining and monitoring internal controls, it significantly reduces the possibility of fraud occurring.  When and if it does occur, a good system of internal controls will often detect it early on. 

This presentation is an illustration of what can happen when top management fails to carry out their responsibility of protecting an entity’s assets through a good system of internal controls.

Basic Course Information

Learning Objectives
  • Illustrate the importance of a good system of internal controls
  • Assessing who is responsible
  • Development of policies and procedures
  • Differentiate between delegation and individual responsibility
  • Identify those individuals who will steal  
  • Understanding the fraud triangle
  • Explain the direct relationship between trust and fraud

Major Subjects
  • Who’s responsible
  • The importance of policies and procedures
  • The development, implementation and monitoring of internal controls
  • There is no excuse
  • Who steals
  • The Tone At the Top and the Big Monkey Theory

Course Materials


Dennis F. Dycus, CFE, CPA, CGFM's Profile

Dennis F. Dycus, CFE, CPA, CGFM Related Seminars and Products

Mr. Dennis F. Dycus, CFE, CPA, CGFM, presently serves as the Director of the Division of Municipal Audit for the Office of the Comptroller of the Treasury, State of Tennessee. The Division is responsible for the annual audit of all municipalities, utility districts, school activity and cafeteria funds, housing authorities, certain not-for-profit organizations and other quasi-governmental entities in the State of Tennessee. In addition, the Divisions staff conducts numerous audits for fraud, waste and abuse each year.

From the beginning of his career with a national accounting firm, through the last 37 years of involvement with the audits of all forms of governmental entities, he brings a wealth of practical experience to his presentations. A graduate of Western Kentucky University, Mr. Dycus is a frequent guest speaker/lecturer for various college business/accounting classes, professional associations, local, state and national conferences and not-for-profit organizations. In 1996, the Eta Omicron Chapter of Beta Alpha Psi presented him with the Distinguished Alumnus Award in recognition of his support of the WKU Accounting Department.

A 1986 graduate of the Tennessee Government Executive Institute, Mr. Dycus is an active member of the American Institute of Certified Public Accountants where he previously served on the Members in Government Committee, the Ad Hoc CPE Curriculum Task Force on Government and the National CPE Curriculum Subcommittee. He is also a member of the Tennessee Society of Certified Public Accountants, the Association of Government Accountants, where he previously served as chapter president; the Government Finance Officers Association, and the Association of Certified Fraud Examiners, where he also served as chapter president and is a former member of both the Associations Board of Regent and ACFE Foundation as well as a member of their instructor faculty on a national basis. In June, 2005, the Middle Tennessee Chapter honored him with the designation of president emeritus in recognition of his longstanding contributions to the chapter.

For the last several years, Mr. Dycus has developed and/or conducted training programs in all fifty states, Puerto Rico, Guam, Canada and Europe, for organizations such as the Association of Certified Fraud Examiners; the American Institute of Certified Public Accountants; numerous state CPA societies; the Government Finance Officers Association; the Association of Government Accountants; the National Association of State Auditors, Comptrollers and Treasurers; Westcott Communications, Inc.; the Organization for Security and Co-Operation in Europe; New York Presbyterian Hospital; IBM; HCA; NYC Presbyterian Hospital, Saturn, Inc.; the US Department of Labor; the Government Accountability Office; the Internal Revenue Service; Bisk Education, Inc.; Nichols Education, Inc.; numerous state audit organizations and individual professional firms. He is a frequent speaker at various professional conferences, both on a local and national level.

In 1989 and again in 1997, he was the recipient of the AGA's, National Education and Training Award and has been presented with several Outstanding Discussion Leader Awards by both the Tennessee and Florida Societies of Certified Public Accountants. In 1998 he was honored with the Association of Certified Fraud Examiners, Distinguished Achievement Award for his meritorious service in the detection and deterrence of fraud and in 2001 was one of only three individuals to receive the designation as a Fellow of the Association of Certified Fraud Examiners in recognition for his contribution to expanding the Associations body of knowledge toward the detection of fraud. In 2003 he was the recipient of the Tennessee Society of CPAs first ever, Outstanding CPA in Government Award and in 2004 received the Association of Certified Fraud Examiners Outstanding CFE in Government Award. In 2009 he was recognized as a Friend of the Association by the Tennessee Association of Utility Districts for his contribution to the utility industry in Tennessee. This was only the second such recognition the association had made in its 52 year history.

In addition, he has authored articles on auditing for fraud for national publications.


Tue, Aug 13, 2024 - 06:00pm to 07:48pm EDT
Mon, Aug 26, 2024 - 12:00pm to 01:48pm EDT
Tue, Sep 03, 2024 - 02:00pm to 03:48pm EDT
Sat, Sep 21, 2024 - 04:00pm to 05:48pm EDT
Tue, Oct 01, 2024 - 10:00am to 11:48am EDT
Sat, Oct 05, 2024 - 10:00am to 11:48am EDT
Wed, Oct 16, 2024 - 12:00pm to 01:48pm EDT
Wed, Nov 06, 2024 - 02:00pm to 03:48pm EST
Thu, Nov 21, 2024 - 04:00pm to 05:48pm EST
Tue, Dec 03, 2024 - 10:00am to 11:48am EST
Thu, Dec 12, 2024 - 12:00pm to 01:48pm EST
Sat, Dec 21, 2024 - 10:00am to 11:48am EST
Tue, Dec 24, 2024 - 06:00pm to 07:48pm EST
Wed, Jan 15, 2025 - 09:00am to 10:48am EST
Fri, Jan 31, 2025 - 11:00am to 12:48pm EST
Fri, Feb 07, 2025 - 01:00pm to 02:48pm EST
Wed, Feb 19, 2025 - 09:00am to 10:48am EST
Wed, Mar 12, 2025 - 11:00am to 12:48pm EDT
Tue, Mar 25, 2025 - 01:00pm to 02:48pm EDT
Fri, Apr 04, 2025 - 09:00am to 10:48am EDT
Thu, Apr 17, 2025 - 06:00pm to 07:48pm EDT
Sat, May 10, 2025 - 10:00am to 11:48am EDT
Tue, May 13, 2025 - 07:00pm to 08:48pm EDT
Wed, May 28, 2025 - 09:00am to 10:48am EDT
Mon, Jun 09, 2025 - 11:00am to 12:48pm EDT
Sat, Jun 14, 2025 - 10:00am to 11:48am EDT
Tue, Jun 17, 2025 - 01:00pm to 02:48pm EDT
Fri, Jun 27, 2025 - 09:00am to 10:48am EDT

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For

Anyone who occupies a position of leadership regardless of the sector; be it public, private or not for profit; Financial Auditors; Internal Auditors; Financial Administrators

Original Recording Date 10/2022
Course Developer Dennis F. Dycus
Date Added to Catalog 09/20/2022
Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199). 

Official Registry Statement

Business Professionals' Network, Inc. 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:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 

Promo Video



Overall:      4.5

Total Reviews: 38


Gene A - Paris, Texas

"Excellent speaker. He should do more programs. "

Denyce W - Spring Lake Heights, New Jersey

"I Would like to take another course with Dennis."

Jeffrey K

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