This document discusses corporate fraud, defining it as the deliberate misuse of an organization's resources by employees for personal gain. It outlines the "fraud triangle" of opportunity, pressure, and rationalization that can lead employees to commit fraud. Management can help prevent fraud by setting an ethical tone, maintaining strong internal controls, and fostering a positive work environment. Detecting fraud typically involves internal audits, whistleblower tips, and investigating red flags or anomalies. The responsibility lies with management to implement prevention measures and respond appropriately to any incidents.
We continued our Celebrating 40 Years of Excellence! Fall Webinar Series with a webinar titled Fraud Prevention and Detection: Surprise Fraudsters Before They Surprise You. This webinar was hosted by Sam BowerCraft, Senior Manager and Dave Hammarberg , IT Director with McKonly & Asbury.
Check out our Upcoming Events page for news and updates on our future seminars and webinars at http://www.macpas.com/events/.
View a full recap of this webinar at http://www.macpas.com/fraud-prevention-and-detection-webinar/.
Decoding the Nonprofit Compensation Mystery: Using the GuideStar Nonprofit Co...GuideStar
Do you know what a “rebuttable presumption” is?
Can you name the “disqualified persons” in your organization?
Do you know why these things are important?
If you answered, “No,” to any of these questions, this free webinar is for you. Join GuideStar’s Chuck McLean to find out how to stay compliant with IRS regulations using GuideStar’s annual Nonprofit Compensation Report.
The IRS, Congress, and donors are all taking hard looks at what nonprofits pay their leaders. Make sure you can justify your organization’s compensation practices to these important audiences.
We continued our Celebrating 40 Years of Excellence! Fall Webinar Series with a webinar titled Fraud Prevention and Detection: Surprise Fraudsters Before They Surprise You. This webinar was hosted by Sam BowerCraft, Senior Manager and Dave Hammarberg , IT Director with McKonly & Asbury.
Check out our Upcoming Events page for news and updates on our future seminars and webinars at http://www.macpas.com/events/.
View a full recap of this webinar at http://www.macpas.com/fraud-prevention-and-detection-webinar/.
Decoding the Nonprofit Compensation Mystery: Using the GuideStar Nonprofit Co...GuideStar
Do you know what a “rebuttable presumption” is?
Can you name the “disqualified persons” in your organization?
Do you know why these things are important?
If you answered, “No,” to any of these questions, this free webinar is for you. Join GuideStar’s Chuck McLean to find out how to stay compliant with IRS regulations using GuideStar’s annual Nonprofit Compensation Report.
The IRS, Congress, and donors are all taking hard looks at what nonprofits pay their leaders. Make sure you can justify your organization’s compensation practices to these important audiences.
Learn over a dozen unique accounting, HR, and managerial anti-fraud alternative considerations that businesses, governmental and not-for-profit organizations can implement to reduce the risk of internal embezzlement and asset misappropriation. In addition to discussing the fraud prevention measures, this course will incorporate some real-life examples of frauds perpetrated, what lead to their discovery and what steps could have been taken to prevent them from occurring.
The Importance of Internal Controls in Fraud Prevention Rea & Associates
Presentation made by Ohio Accounting Firm, Rea & Associates, on the how strong internal controls can help Ohio companies deter fraud in the workplace. Special attention is given to the 5 components of internal controls and how to diffuse the traingle of fraud.
This presentation explains how you can prevent and deter fraud in your nonprofit organization, why some employees commit fraud and how to spot behavioral "red flags," what to do if you discover fraud in your organization, and common fraud schemes to watch for.
A review of common fraud areas that occur in closely held businesses, how to prevent them and what your legal remedies are if you are a victim of fraud.
Discussion Topic 1- Internal control consists of the policies and proc.docxrtodd615
Discussion Topic 1: Internal control consists of the policies and procedures established to prevent or detect errors or fraud. The internal control structure is the cornerstone to good financial practices. Review the Management Antifraud Programs and Controls (14-step program) and select one of the steps to discuss. Be sure to share your thoughts on how this step helps to enhance the reliability of financial reporting.
Solution
An Internal Control is a business practice, policy or procedure that is established within an organization to minimize the risk of of fraud and errors.Management is primarily responsible for maintaining proper internal control in such way that will provide reasonable assurance regarding achivement of objectives in following ways-
1- Effectiveness and efficiency of operations
2- Safeguarding of assets
3- Reliability of financial reporting
4- Compliance with applicable laws and regulations
Management Antifraud programs and controls-
It is guidance to help prevent, prevent, Deter and Detect Fraud. Neither fraudulent financial reporting nor misappropriation of assets can occur without a perceived opportunity to commit and conceal the act. This document offers the ways in which management can identify and measure the risk of fraud as well as step to mitigate those risk and implement preventive internal Controls. Management Antifraud Programs and Controls is a 14-step program that any organization can use to detect and prevent fraud.
Creating a Culture of Honesty and high ethics- It is responsibility of Management to create a culture of honesty and ethics and to communicate clearly acceptable behaviour and exception for each emloyee. Creating a culture of honesty it should inclue the following-
1- Setting the tone at the top for ethical behaviour in Organizatio.
2- Creating a positive workplace envouionment.
3- Independent Auditors.
4- Certified Fraud Auditors
.
The Association of Certified Fraud Examiners (ACFE) described forensic accounting as “the application of accounting skills to provide quantitative financial information about matters before the courts.”
Fooling the auditor - Understand the People RiskJenny Reid
Understand the people risk in your organisatiton and realise how people can fool the auditor. Audits are reactive. Learn to take proactive steps in fraud prevention.
Occupational Fraud - What Dentists Need to Knowgppcpa
This presentation covers the definition of occupational fraud, the risk factors, the fraud triangle, how motive, opportunity and rationalization all play into fraud, what to do when fraud is detected, and actionable anti-fraud steps.
Learn over a dozen unique accounting, HR, and managerial anti-fraud alternative considerations that businesses, governmental and not-for-profit organizations can implement to reduce the risk of internal embezzlement and asset misappropriation. In addition to discussing the fraud prevention measures, this course will incorporate some real-life examples of frauds perpetrated, what lead to their discovery and what steps could have been taken to prevent them from occurring.
The Importance of Internal Controls in Fraud Prevention Rea & Associates
Presentation made by Ohio Accounting Firm, Rea & Associates, on the how strong internal controls can help Ohio companies deter fraud in the workplace. Special attention is given to the 5 components of internal controls and how to diffuse the traingle of fraud.
This presentation explains how you can prevent and deter fraud in your nonprofit organization, why some employees commit fraud and how to spot behavioral "red flags," what to do if you discover fraud in your organization, and common fraud schemes to watch for.
A review of common fraud areas that occur in closely held businesses, how to prevent them and what your legal remedies are if you are a victim of fraud.
Discussion Topic 1- Internal control consists of the policies and proc.docxrtodd615
Discussion Topic 1: Internal control consists of the policies and procedures established to prevent or detect errors or fraud. The internal control structure is the cornerstone to good financial practices. Review the Management Antifraud Programs and Controls (14-step program) and select one of the steps to discuss. Be sure to share your thoughts on how this step helps to enhance the reliability of financial reporting.
Solution
An Internal Control is a business practice, policy or procedure that is established within an organization to minimize the risk of of fraud and errors.Management is primarily responsible for maintaining proper internal control in such way that will provide reasonable assurance regarding achivement of objectives in following ways-
1- Effectiveness and efficiency of operations
2- Safeguarding of assets
3- Reliability of financial reporting
4- Compliance with applicable laws and regulations
Management Antifraud programs and controls-
It is guidance to help prevent, prevent, Deter and Detect Fraud. Neither fraudulent financial reporting nor misappropriation of assets can occur without a perceived opportunity to commit and conceal the act. This document offers the ways in which management can identify and measure the risk of fraud as well as step to mitigate those risk and implement preventive internal Controls. Management Antifraud Programs and Controls is a 14-step program that any organization can use to detect and prevent fraud.
Creating a Culture of Honesty and high ethics- It is responsibility of Management to create a culture of honesty and ethics and to communicate clearly acceptable behaviour and exception for each emloyee. Creating a culture of honesty it should inclue the following-
1- Setting the tone at the top for ethical behaviour in Organizatio.
2- Creating a positive workplace envouionment.
3- Independent Auditors.
4- Certified Fraud Auditors
.
The Association of Certified Fraud Examiners (ACFE) described forensic accounting as “the application of accounting skills to provide quantitative financial information about matters before the courts.”
Fooling the auditor - Understand the People RiskJenny Reid
Understand the people risk in your organisatiton and realise how people can fool the auditor. Audits are reactive. Learn to take proactive steps in fraud prevention.
Occupational Fraud - What Dentists Need to Knowgppcpa
This presentation covers the definition of occupational fraud, the risk factors, the fraud triangle, how motive, opportunity and rationalization all play into fraud, what to do when fraud is detected, and actionable anti-fraud steps.
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Whole World 2020
Cpi 2020-western-europe-and-european-union-infographicSALIH AHMED ISLAM
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Western Europe 2020
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Sub Sahara 2020
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Eastern Europe 2020
Cpi 2020-eastern-europe-and-central-asia-infographicSALIH AHMED ISLAM
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Eastern Europe 2020
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Asia Pasific 2020
The Corruption Perceptions Index (CPI) is an index published annually by Berlin-based Transparency International since 1995 which ranks countries "by their perceived levels of public sector corruption, as determined by expert assessments and opinion surveys."
The CPI generally defines corruption as "the misuse of public power for private benefit".
Here is the one for the Americas 2020
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of marketing resources. Formulating such competitive strategies fundamentally
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What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
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Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
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Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
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Vat Registration is a legal obligation for businesses meeting the threshold requirement, helping companies avoid fines and ramifications. Contact now!
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Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
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Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
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A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
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4. 4
Introduction
• First and foremost fraud is a people problem.
It is not an accounting dilemma.
• The primary perspective here is internal fraud.
5. 5
Defining Occupational
Fraud and Abuse
The use of one’s occupation for personal
enrichment through the deliberate misuse
or misapplication of the employing
organisation’s resources or assets
At all levels of an organisation
7. 7
Elements of Fraud
A material false statement
Knowledge that the statement was false
when it was uttered
Reliance on the false statement by the
victim
Damages resulting from the victim’s
reliance on the false statement
9. 9
Fraud Triangle – Pressure
• Pressure can be real or imagined
– Compulsive behaviours
• Gambling, alcohol, illegal drug use
– Financial debts
• Credit cards, health care
– Family problems
• Divorce, extramarital affairs, problems with children
– Pressure on employees can be reduced via
Employee Assistance Plans, counselling and work
assignments. EAPs are management’s tool to help
control fraud.
10. 10
Fraud Triangle - Rationalisation
• Employees, vendor, others justify fraud:
– “They owe me” or “I earned it”
– “I need it more than they do”
– “It’s only fair”
– “God will forgive me”
• Rationalisation is a form of denial. The person is not
accepting reality.
• Rationalisation is the hardest area for management
to influence or control.
11. 11
Fraud Triangle - Opportunity
• Opportunity is the perception by someone
believing they can commit a fraud without
getting caught.
• Management controls and influences
“opportunity” more than any other factor in
the Fraud Triangle.
• Management tools are employment checks,
internal controls, internal and external audits
and a host of other techniques.
12. 12
Major areas of exposure
• corruption, which includes conflicts of interest,
bribery (including kickbacks), illegal gifts, and
economic extortion;
• misappropriation of assets, which includes skimming,
theft, and asset misuse; and
• financial statement fraud, which can include financial
(either asset or revenue over- or understatements)
and non-financial components
13. 13
Prevention VS Detection
• Prevention is better than treatment
• In order to prevent fraud there is a need to
make an organisation immune against fraud
14. 14
Reducing the risk of fraud
• The means to reduce risk
– Prevention
• Reduce the opportunity for
• Deterrence (punishment)
• Detection
• Detection of fraud is much more costly
15. 15
Responsibility of Fraud Prevention
• Management has the responsibility and means to
implement measures to reduce the risk of fraud
– Good corporate governance reduces the risk
16. 16
Elements of prevention
• Create and Maintain a culture of honesty and
high ethics
• Evaluate the risk and implement policies,
procedures, and controls to mitigate the risk
and reduce the opportunity
• Develop appropriate oversight processes
17. 17
Setting the tone at the top
• Lead by example (words and actions)
• Management has to
– Behave Ethically
– Communicate it’s intolerance for dishonest and
unethical behaviour
• Employees must be treated equally with
disregard to position
18. 18
Setting the tone at the top
• Set achievable financial goals (not to create
undue pressure)
• Create a code of ethics and implement it
The code of ethics should be clear,
understandable and developed in a positive
participatory manner
19. 19
Positive work place environment
• wrongdoing occurs less frequently when employees
have positive feelings about an entity than when
they feel abused, threatened, or ignored
• Without a positive workplace environment, there are
more opportunities for poor employee morale, which
can affect an employee’s attitude about committing
fraud against an entity
20. 20
Factors that detract from a positive work
environment
• Top management that does not seem to care
about or reward appropriate behaviour
• Negative feedback and lack of recognition for
job performance
• Perceived inequities in the organisation
• Autocratic rather than participative
management
21. 21
Factors that detract from a positive work
environment cont.
• Low organisational loyalty or feelings of ownership
• Unreasonable budget expectations or other financial targets
• Fear of delivering “bad news” to supervisors and/or
management
• Less-than-competitive compensation
• Poor training and promotion opportunities
• Lack of clear organisational responsibilities
• Poor communication practices or methods within the
organisation
22. 22
Discipline
• The way an entity reacts to incidents of
alleged or suspected fraud will send a strong
deterrent message throughout the entity,
helping to reduce the number of future
occurrences.
• The consequences of committing fraud must
be clearly communicated throughout the
entity.
23. 23
Response to an alleged incident of fraud
• A thorough investigation of the incident should be
conducted.
• Appropriate and consistent actions should be taken
against violators.
• Relevant controls should be assessed and improved.
• Communication and training should occur to
reinforce the entity’s values, code of conduct, and
expectations.
24. 24
EVALUATING ANTIFRAUD PROCESSES AND
CONTROLS
• Fraud cannot occur without a perceived
opportunity to commit and conceal the act.
• Organisations should be proactive in reducing fraud
opportunities by
(1) Identifying and measuring fraud risks,
(2) Taking steps to mitigate identified risks, and
(3) Implementing and monitoring appropriate preventive
and detective internal controls and other deterrent
measures.
25. 25
Fraud Detection
• The two most frequent methods of detecting
fraud are:
– Internal audits. Internal auditing for fraud is being
encouraged as a “best practice”
• About 24% of the time
– Tips from employees or associates
• Establish a “Whistle Blower” hotline for employees,
vendors and others to call in suspected fraud.
– About 40% of time
26. 26
Fraud Detection
• Rules of thumb for frauds:
– Frauds start small and continue to grow in time
…they don’t stop themselves
– Longer the fraud in time, the greater the loss
• Two other ways to detect fraud:
– By chance or accident – about 21% of time
– Proactively searching for fraud by checking and
investigating “red flags” – symptoms of fraud
27. 27
Symptoms of Fraud
• Symptoms of fraud
– Accounting anomalies
– Internal Control weaknesses
– Analytical anomalies
– Extravagant lifestyles
– Unusual behaviours
– Tips and complaints
28. 28
References
• Dreibeblis, D (2006) Dynamics of Fraud Ethical
and Legal Issues, Clifton Gunderson.
• Quiffa, H.C. (2007) Fraud Prevention