Fraud risk management
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Fraud is an elephant which is easy to see but very complicated to describe. The intent of fraudster are difficult to test but
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Fraud risk management
- 1. FRAUD RISK MANAGEMENT PRACTICAL SENSE -PART II Sako Mayrick ELSAM MANAGEMENT CONSULTANTS WWW.ELSAMCONSULT.COM
- 2. What is fraud? • Fraud is a broad legal concept that generally refers to an intentional act committed to secure an unfair or unlawful gain. • Misconduct is also a broad concept, generally referring to violations of laws, regulations, internal policies, and market expectations of ethical business conduct. • Intentional act by one or more individuals among management , those charged with governance, employee or third parties involving the use of deception to obtain an unjust or illegal advantage 2
- 3. Types of fraud Asset Fraudulent Misappropriation Financial Reporting Other Questionable Manipulation, falsification/alteration of or Improper records or documents Business Misappropriation of assets Practices Suppression or omission of the effect of transaction from records or documents Recording transaction without substance Misapplication of accounting principles 3
- 4. New Work
- 5. Why fraud happens? Opportunity- due to weak And override of controls Pressure Fraud Need/ Unrealistic Corporate Rationalization Target can •Every one Force Does it Employees to •Simply borrow Commit fraud -money 5
- 8. Welcome
- 9. Today’s Overview • Familiarize yourself with 1 your new assignment • Explore your new 2 environment • Meet your new 3 colleagues
- 10. Learning Objectives • Technology • Procedure • Policies • Benefits
- 11. NEW WORK
- 12. New Work The technology learning curve New 1 yr 2 yr 3 yr Employee
- 13. Who’s Who Lead Contact information Jim Jim@company.com Dee Dee@gcompany.com Mavis Mavis@company.com Doug Doug@company.com
- 14. Working Toward Mastery Achieve Mastery Projects Worked On Get Experienced Get Familiar Time Spent
- 15. Doing Your Best Work • Working from home • Working offsite • Technology requirements
- 16. Case Study • Jeremy – His first day – Mistakes made – Successes achieved – The moral of the story
- 17. Discussion • What we can learn from Jeremy • Best practices • Take-aways
- 18. Summary • Define your challenges – Technological as well as personal • Set realistic expectation – Mastery is not achieved overnight • Keep your eye on the goal – Mentorship programs
- 19. Resources • <Intranet site text here> <hyperlink here> • <Additional reading material text here> <hyperlink here> • This slide deck and related resources: <hyperlink here>
- 20. QUESTIONS?
- 21. APPENDIX
Notas do Editor
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