1. Fraud Prevention and Detection
Within
Open Data Environment
Aspirations & Challenges
Sherif Fakhry Younes
Director of Internal Audit and Risk Management (TRA)

2. (GRC) & Audit Function
Corporate Governance. 
Risk Management. 
Control. 
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3. Corporate Governance Activities
• Reviewing Organization Structure.
within Competency Framework.
• Reviewing job description, balanced
tasks and responsibilities.
• Reviewing Segregation of duties and
Delegation of Authorities.
• Reviewing Matrix of Authorities.
• Clear mechanism to monitor Conflict
of interest.
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4. The Risk Management Process
• Building Enterprises Risk Management Module.
• Aligning Risk Management process.
• Continuous observations:
.
Assessment
.
Mitigation
. .
Control
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5. The Enterprises Risk Management
Building Enterprise Risk Management Module:
•
•
•
•
•
Planning phase.
Designing phase.
Developing phase.
Implementation phase.
Reporting & Monitoring phase.
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6. Control
• The role of internal audit is
not limited to the Risk
management process but it
extends to verify whether the
other risk control function
within the organization is
working properly.
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7. Compliance
as a part of Corporation Strategy
• Compliance is the first business
risk for any Corporation or
Government.
• It should be an important part
of the Corporation or the
Government strategy.
• The compliance officer should
act and coordinate with other
control and risk officers.
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8. Challenges
of
Audit function
Thankless position. 
Limited qualified resources. 
Raising issues instead of finding solutions. 
Lake of Corporate Governance awareness. 
No clear description of Conflicts of interest. 
Value-added is not measurable and not clear. 
Classic Audit approach facing New Technology. 
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9. New Audit Universe
Risk Management
Governance
Financial Audit
Control
Internal Audit
Cyber Security
Analytics
Open Government Partnership
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Performance Audit

10. New Audit Universe
Risk Management
Governance
Financial Audit
Cyber Security
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Control
Internal Audit
Performance Audit

11. Global Economic Crime Survey
• Global Economic Crime Survey in
the Arab World conducted by
(PWC) – almost 4000 response
from senior executive in 80
countries refers to:
• Cyber Security crimes and Fraud
is the most growing threat in
the Middle East.
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12. Cyber security Concept
What is Cyber Security all about?
• With New technology, New communication
devices and new software which we revolve our
daily lives around, we are impacted by these new
technologies and innovations which center our
computers and cell phones.
• Cyber Security is all about keeping your data
safe, it is in fact about how to protect your
personal information or any form of digital
information stored in your computer, your mobile
or in any digital memory device.
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13. Cyber security Importance
Why it is important:
• Cyber Security is an important
factor for our lives and should
never be dismissed above all in
today's technology age.
• With proper protection installed,
you will be able to keep your files
and data safe.
• It's very important that you keep
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14. Cyber Security & Audit Approach
• The first thing that you'll have
to realize is the forms of threats
that you could encounter in
Cyber Space.
• There are different forms of
threats each one has its own
level of Risk.
• Risk Management process as a
part of IA Process should be
reconsidered and redeveloped.
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15. The Most Common Types of Fraud
•
•
•
•
•
•
Bribery .
Corruption.
False information .
Cyber security Fraud.
Asset misappropriation.
Misuse of insider information.
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16. New Audit Matrix
Risk Management
Governance
Financial Audit
Cyber Security
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Control
Internal Audit
Performance Audit
Analytics

17. Analytics & IA
Analytics is a life cycle of 
extensive use of data,
statistics and quantitative
analysis which may result
in remodeling the business
operations and
consequently change the
internal audit process.
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18. Data Analytics
Mobile App.
E-Commerce
Social Media
Advertisement
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19. IA Advantages of New Technology
IA Efficiency: IA should take into consideration 
Analytics and data visualization tools to deliver
more dynamic response to Business Risks.
GRC Technology should allow
IA for Corporate Governance,
more Control and more
Compliance.
IA Cost: IA should perform with 
lower cost through automation.
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more 

20. New Audit Matrix
Risk Management
Governance
Financial Audit
Control
Internal Audit
Performance Audit
Cyber Security
Open Data / Open Gov. Paertnership
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Analytics

21. H.H Sheikh Mohamed Bin
Rashid AL Maktoum
Concepts
for
Mobile Government
Government Summit
Feb. 2013
Government that works 24/7. 
Government that never sleeps. 
Government which responds quickly. 
High standards of hospitality like hotels. 
Very powerful in its process and procedures. 
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22. 22
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23. • Government Open Data
is all data or information that
government entities produce or
collect … Which Can be easily
consulted and re-used by anyone
with access to the internet.
From Portable Document Format PDF
To Resource Description Framework
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24. Open Data Advantages
Creating more business opportunities. 
Boosting public trust in government. 
Promoting innovation and research. 
Positive impacts on economy. 
Promoting transparency. 
Creating more new jobs. 
More accountable Gov. 
More effective Gov. 
Fast response. 
Less Fraud. 
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25. Open Data as a Global Trend
In December, 2011 European 
Union releases “Digital Agenda”:
The Open Data Strategy.
The total direct and indirect 
economic gains re-use open data
across the whole EU27 economy
would be in the order of € 140
billion annually.
“Data is the new oil of 21 century”
Neelie Kroes - Vice President of the
European Commission, responsible
for the Digital Agenda
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26. World & Open Government Partnership
U.S President Barack Obama 
signed the Memorandum on
Transparency and Open
Government in Jan 21, 2009
British Prime Minister David 
Cameron at G8 2013 pledged
that UK leadership of the OPG
would drive transparency
revolution in every corner of
the world.
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27. Open Government Partnership
October 25, 2011
The Vision:
Building Government that
sustainably become more
transparent, accountable and
responsive to its own citizens
and residents.
The Mission:
Sharing data to enhance high
performance and improve the
Corporate Governance.
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28. Open Government
Partnership
October 25,2011
Open Government Partnership targeted:
Drive macro economic growth. 
Restore faith in Government. 
Improve public services. 
Reduce corruption. 
Reduce poverty. 
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29. Launch of Open Government Partnership in NY, US.
May, 2009 (Data.gov) went live. 8 founding members.
76 data sets and tools from 11 government agencies.
 Sept., 2011 40+ countries started the process to join.
 It is not a choice, it is a Gov. ranking requirement.
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30. Open Government
Partnership
5 key Policy Areas for
London Conference Oct, 2013:
Opening Government Data. 
Government Integrity. 
Empowering Citizens. 
Fiscal Transparency. 
National Resources
Transparency.
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

31. Open Government Partnership
Introductory video
:
http://www.youtube.com/watch?v=LijchWVlirc
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32. Challenges of
Open Government
Partnership
Political challenges. 
Government infrastructure. 
National security and privacy protection. 
Data integration and analysis mechanism. 
Society Culture and local Social environment. 
Legal challenges (IP, Copy right – Copy left etc..). 
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33. OGP and National Security
National security requirements •
should be considered.
Not all the Big data should be •
shared or declared, we cannot
share:
Military Info & expenses. 
State Security information. 
Nuclear programs activities. 
We don’t open up for others to
benefit, we have to know why!
and we have to benefit too.
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34. New Audit Matrix
Risk Management
Governance
Financial Audit
Cyber Security
Control
Internal Audit
Performance Audit
Analytics
Open Data / Open Government Partnership
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35. Internal Challenges For OGP
People
Old Process
Regulations
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36. Success Factors
Political decisions. 
Gov. leaders support. 
Gov. Management style. 
Highly qualified Gov. staff. 
Civil Community influence. 
Government infrastructure. 
Accountability environment. 
Clear independent reporting. 
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37. Open Government Partnership
Implementation Requirements
from Defense …
… to Scoring
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38. “with great power
comes great responsibilities”
“with great power
comes great responsibilities”
(Franklin Delano Roosevelt, 1882-1945)
“Only leaders can change dreams into
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39. “ With great power comes great responsibility...
(FranklinSherif Fakhry Younes
Delano Roosevelt, 1882-1945)
Sherif.fakhry@tra.gov.ae
sfakhry64@gmail.com
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