Check out this article from MIT that talks about the problems with compliance programs (ie control environments), the rationalizations people use when circumventing them, and some ideas on how to overcome those rationalizations.
https://drive.google.com/a/temple.edu/file/d/0B8S2SZTC04ViSE5lbGZ6a3BPQzg/view?usp=sharing
Heiang cheung says
Just got done reading this article it seem to me that this definitely goes back to the past two week of what we learned so far and how the tone of a company could lead to certain outcome. Also The right thing, done right definitely was in the back of my mind while reading the part about Intel issues about their compliance being the best in the industry but their were still issues because the tone of the company was wrong. That goes to show you it’s not just about doing the right thing but it’s about it being done right too.