FRAUD RISK MANAGEMENT PRACTICAL SENSE -PART II                        Sako Mayrick          ELSAM MANAGEMENT CONSULTANTS  ...
What is fraud?• Fraud is a broad legal concept that generally refers  to an intentional act committed to secure an unfair ...
Types of fraud                           AssetFraudulent                 MisappropriationFinancialReporting               ...
New Work
Why fraud happens?               Opportunity- due to weak                And override of controls  Pressure               ...
NewEnvironment
NewColleagues
Welcome
Today’s Overview         • Familiarize yourself with     1     your new assignment         • Explore your new     2     en...
Learning Objectives•   Technology•   Procedure•   Policies•   Benefits
NEW WORK
New WorkThe technology learning curve    New      1 yr   2 yr   3 yr  Employee
Who’s Who    Lead    Contact information    Jim     Jim@company.com    Dee     Dee@gcompany.com    Mavis   Mavis@company.c...
Working Toward Mastery                                                  Achieve                                           ...
Doing Your Best Work                • Working from home                • Working offsite                • Technology      ...
Case Study• Jeremy  – His first day  – Mistakes made  – Successes achieved  – The moral of the story
Discussion• What we can learn  from Jeremy• Best practices• Take-aways
Summary• Define your challenges  – Technological as well as personal• Set realistic expectation  – Mastery is not achieved...
Resources• <Intranet site text here>  <hyperlink here>• <Additional reading material text here>  <hyperlink here>• This sl...
QUESTIONS?
APPENDIX
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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. 1. FRAUD RISK MANAGEMENT PRACTICAL SENSE -PART II Sako Mayrick ELSAM MANAGEMENT CONSULTANTS WWW.ELSAMCONSULT.COM
    2. 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. 3. Types of fraud AssetFraudulent MisappropriationFinancialReporting 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. 4. New Work
    5. 5. Why fraud happens? Opportunity- due to weak And override of controls Pressure Fraud Need/ Unrealistic Corporate Rationalization Target can •Every one Force Does itEmployees to •Simply borrowCommit fraud -money 5
    6. 6. NewEnvironment
    7. 7. NewColleagues
    8. 8. Welcome
    9. 9. Today’s Overview • Familiarize yourself with 1 your new assignment • Explore your new 2 environment • Meet your new 3 colleagues
    10. 10. Learning Objectives• Technology• Procedure• Policies• Benefits
    11. 11. NEW WORK
    12. 12. New WorkThe technology learning curve New 1 yr 2 yr 3 yr Employee
    13. 13. Who’s Who Lead Contact information Jim Jim@company.com Dee Dee@gcompany.com Mavis Mavis@company.com Doug Doug@company.com
    14. 14. Working Toward Mastery Achieve MasteryProjects Worked On Get Experienced Get Familiar Time Spent
    15. 15. Doing Your Best Work • Working from home • Working offsite • Technology requirements
    16. 16. Case Study• Jeremy – His first day – Mistakes made – Successes achieved – The moral of the story
    17. 17. Discussion• What we can learn from Jeremy• Best practices• Take-aways
    18. 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. 19. Resources• <Intranet site text here> <hyperlink here>• <Additional reading material text here> <hyperlink here>• This slide deck and related resources: <hyperlink here>
    20. 20. QUESTIONS?
    21. 21. APPENDIX
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