People and Culture – The First Line of Defence to Fraud

The FTPF (failure to prevent fraud) offence came into force in September 2025, alongside guidance on management frameworks for organisations to avoid fraud. This report by Criticaleye Partner DWF explores the benefits of a strong corporate culture, which can be critical in nullifying fraud from an early stage.

Key takeaways include:

Organisations must actively engage their employees, raising awareness of the requirements of the offence so that they know it is their responsibility to be vigilant in identifying and managing fraud risk.
The role of people and culture will be critical in relation to the six principles that should be considered when implementing the fraud prevention framework.
The three E's (Engage, Educate, Empower) together create a value-based framework that provides a strong foundation for a resilient fraud risk management strategy.

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