Case In Point: Lessons for the proactive manager Case In Point: Lessons for the proactive manager 3/31/21 By: Auburn University This month our review of stories from 2020 focuses on the Fraud/Ethics category. Like all categories last year, the pandemic brought slight twists and turns to risks that we may not have ever anticipated. Even with these turns, it is important to remember that the number one factor that contributes to fraud being able to occur is the lack of internal controls, regardless of the mode of operation. We periodically write about controls and will return to this topic in a later month due to its importance. Click here to read the complete story.