Ashu Sharma, a fraud expert, discusses the evolving nature of fraud, emphasizing the shift from opportunistic to systematic fraud, where entire organizations can be compromised. He highlights the importance of understanding and addressing the cultural aspects that enable fraud, such as incentive structures and fear of retaliation. Sharma criticizes the three lines model for its siloed approach and advocates for a resilience-based thinking that integrates fraud prevention into business decisions. He also stresses the need for proactive measures, including encouraging employees to report unusual activities and leveraging AI for anomaly detection, while not ignoring the human element in fraud prevention.