Presentation by Kjell Larsson from Sweden during the workshop on The role of the Court of Accounts in preventing and fighting fraud and corruption. This workshop was jointly organised by SIGMA and the Algerian Court of Accounts in Algiers 8-9 April 2015. Further information, please contact bianca.breteche@oecd.org.
Leading manufacturer and exporters of Tile Tools, Floor Drain Gratings, Water sealing products, Mason’s and tile setter’s cord and Mounting & Fastening Aids.
Leading manufacturer and exporters of Tile Tools, Floor Drain Gratings, Water sealing products, Mason’s and tile setter’s cord and Mounting & Fastening Aids.
It is an individual retirement account that is tax-deferred that allows you to hold physical silver coins and bars in the account. This type of IRA is in the form of a self-directed IRA that gives more control to the account owners investment because they have the choice to invest in other things besides paper assets like mutual funds. Silver IRA’s help to provide diversification to an individuals
Finding Your 'ESG Mindset' with Invest EuropeNavatar
Experts from PAI Partners, KPMG and APG Asset Management showcase Invest Europe’s new ESG due diligence questionnaire, and explain how it helps private equity managers meet investors’ growing calls for responsible investment to become a central pillar of their investment strategies.
With the continued regulatory focus on asset values, the Institute has released a guide for year end reporting with an overview of the key concepts of impairment testing and why it is important.
This was presentation given by Dr Hugo Minney from the APM Benefits Management Specific Interest Group (SIG). The SIG was established in May 2009 for the benefit of members, the APM and the profession in general and their vision is to: "develop and promote benefits management as a core driver of successful project, programme portfolio and change management".
The APM Scotland branch welcomed Dr Minney to the Blythswood hotel in Glasgow to make this presentation.
A large audience attended Hugo’s presentation entitled “Managing benefits from projects – the NHS way”. Hugo has extensive experience within the English NHS and his presentation included lessons which are applicable to the Scottish NHS.
Hugo has a particular focus on social return on investment (SROI) – identifying, measuring and maximising the economic, environmental and social success. He also has expertise in proposal and bid writing, and in identifying the "hard to measure" things so important for investment decisions such as the value of staff sickness, employee inspiration, customer retention. Hugo is currently company secretary of a GP-led federation with 170,000 registered patients.
The presentation explored the question “what is benefits management?” and where it fits into project management. Hugo used examples from NHS England to illustrate why projects failed and looked at how benefits management can drive successful projects. He then contrasted this with some success stories and examined the tools and approaches that made them work.
It is an individual retirement account that is tax-deferred that allows you to hold physical silver coins and bars in the account. This type of IRA is in the form of a self-directed IRA that gives more control to the account owners investment because they have the choice to invest in other things besides paper assets like mutual funds. Silver IRA’s help to provide diversification to an individuals
Finding Your 'ESG Mindset' with Invest EuropeNavatar
Experts from PAI Partners, KPMG and APG Asset Management showcase Invest Europe’s new ESG due diligence questionnaire, and explain how it helps private equity managers meet investors’ growing calls for responsible investment to become a central pillar of their investment strategies.
With the continued regulatory focus on asset values, the Institute has released a guide for year end reporting with an overview of the key concepts of impairment testing and why it is important.
This was presentation given by Dr Hugo Minney from the APM Benefits Management Specific Interest Group (SIG). The SIG was established in May 2009 for the benefit of members, the APM and the profession in general and their vision is to: "develop and promote benefits management as a core driver of successful project, programme portfolio and change management".
The APM Scotland branch welcomed Dr Minney to the Blythswood hotel in Glasgow to make this presentation.
A large audience attended Hugo’s presentation entitled “Managing benefits from projects – the NHS way”. Hugo has extensive experience within the English NHS and his presentation included lessons which are applicable to the Scottish NHS.
Hugo has a particular focus on social return on investment (SROI) – identifying, measuring and maximising the economic, environmental and social success. He also has expertise in proposal and bid writing, and in identifying the "hard to measure" things so important for investment decisions such as the value of staff sickness, employee inspiration, customer retention. Hugo is currently company secretary of a GP-led federation with 170,000 registered patients.
The presentation explored the question “what is benefits management?” and where it fits into project management. Hugo used examples from NHS England to illustrate why projects failed and looked at how benefits management can drive successful projects. He then contrasted this with some success stories and examined the tools and approaches that made them work.
Fraud Risk Management | Fraud Risk Assessment - EY IndiaErnst & Young
Check out the edition of fraud risk management & fraud risk assessment understanding the client's organizational structure & business environment. For more details, visit http://bit.ly/1RtohKr.
Fraud Risk Management | Fraud Risk Assessment - EY IndiaNishantSisodiya
Check out the edition of fraud risk management & fraud risk assessment understanding the client's organizational structure & business environment. For more details, visit http://bit.ly/1RtohKr.
5 Steps to Creating an Ethical Work CultureCase IQ
You get it. Being an ethical organization matters. A lot.
But ethics isn’t just a quarterly HR campaign or a glossy conduct guide; in order to really have a bottom-line business impact, organizational ethics must function as an integral pillar of company culture over time.
So, what are the best practices to make sure your organization is regularly thinking about ethics and including it in everyday decision making? What are some creative ways to bring focus to this vital but often overlooked function? And how can you most effectively deal with and investigate an incident or a breach when it occurs?
Presentation of summary of findings from ACCA - Grant Thornton The Future of Audit Report and presentation on Cognitive Computing and how it affects the audit landscape
Consumers more than ever are looking for businesses to take more responsibility for problems that exist deep within the global supplier network, from worker exploitation, sustainable sourcing to single-use disposable products.
Join SAI Global and Verisio for a free 1-hour webinar, to learn how to embed an ethical approach to your business. To request the recording link please email information@saiglobal.com.
Similar to Good practices of SAIs to control and audit fraud, Kjell Larsson, Algiers 8-9 April 2015 (20)
Presentation given by Ukraine at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Moldova at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Armenia at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Montenegro at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by SIGMA at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Photo gallery from Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Montenegro at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Montenegro at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Georgia at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by SIGMA at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by the Republic of Slovenia Ministry of Higher Education at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by ReSPA at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Bosnia and Herzegovina at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Montenegro at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by the Republic of North Macedonia at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Ukraine at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given by Serbia at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Presentation given at Building a sustainable quality management approach - Academies for EaP countries organised by the SIGMA Programme and the GiZ Eastern Partnership Regional Fund. Stage 1: Building for excellence.
Omnichannel management, presentation given by Willem Pieterson. SIGMA Webinar series on service design and delivery in the Western Balkan region in 2023. Topic 3: Omni and Multi-channel service design and delivery.
Electronic services in the healtg system of Montenegro, presentation given by Vladimir Raickovic. SIGMA Webinar series on service design and delivery in the Western Balkan region in 2023. Topic 3: Omni and Multi-channel service design and delivery.
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Donate to charity during this holiday seasonSERUDS INDIA
For people who have money and are philanthropic, there are infinite opportunities to gift a needy person or child a Merry Christmas. Even if you are living on a shoestring budget, you will be surprised at how much you can do.
Donate Us
https://serudsindia.org/how-to-donate-to-charity-during-this-holiday-season/
#charityforchildren, #donateforchildren, #donateclothesforchildren, #donatebooksforchildren, #donatetoysforchildren, #sponsorforchildren, #sponsorclothesforchildren, #sponsorbooksforchildren, #sponsortoysforchildren, #seruds, #kurnool
Presentation by Jared Jageler, David Adler, Noelia Duchovny, and Evan Herrnstadt, analysts in CBO’s Microeconomic Studies and Health Analysis Divisions, at the Association of Environmental and Resource Economists Summer Conference.
Jennifer Schaus and Associates hosts a complimentary webinar series on The FAR in 2024. Join the webinars on Wednesdays and Fridays at noon, eastern.
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https://www.youtube.com/@jenniferschaus/videos
A process server is a authorized person for delivering legal documents, such as summons, complaints, subpoenas, and other court papers, to peoples involved in legal proceedings.
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ZGB - The Role of Generative AI in Government transformation.pdfSaeed Al Dhaheri
This keynote was presented during the the 7th edition of the UAE Hackathon 2024. It highlights the role of AI and Generative AI in addressing government transformation to achieve zero government bureaucracy
2. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Why didn’t we notice? A failure of auditors
that become a turning point (INTOSAI Journal July 2010)
• The case
≥5000 research projects and ≥1billion € / year
Thousands of audits, hundreds of auditors (Internal
auditors, external SAI auditors, private and public)
Auditors “EVERYTHING OK” every year
Then OLAF, the Anti Fraud Office, got information
from a whistle-blower. A check raised many ???
Auditors and OLAF realised. We have to work close
together!
1
3. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Why didn’t we notice? Work together!
• Work together? How? Synergies!
Every day co-operation! New rules and practices
Auditors to fully meet ISA 240 /ISSAI 1240, tailored
to the situation
Amount of data (terabytes) data mining tools
Auditors and OLAF, can use each other’s strengths!
After some months: Several major scams for years. 5
million € lost in a few years.
2
4. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Why didn’t we notice? Conclusions
• Auditors had for long audited a few trees. But they
had never ever tried to see the forest!
• The new audit standards must be used fully
• Close cooperation auditors – fraud investigators a
must. New cooperation mechanisms needed.
Respecting our diverse roles and mandates
• Audit tools and competence must be upgraded /
renewed.
3
5. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Why didn´t we notice? Modus operandi
• Fake documents identical to correct ones
• Shell companies in remote places. Fake annual reports, full
history and not only positive news, audit opinions,
professional websites etc.
• Fictitious staff with fabricated CVs. Elaborated exchanges
of emails between “staff” including private stories about
children and illnesses.
• Names of real companies and real people used
• Contracts, invoices, accounting transactions (including
corrections) massively falsified
• Cross payments and back-payments to circumvent control
ISN’T ALL THIS EASY TO DETECT WHEN AUDITING?
4
6. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Interesting SAI practices.
1. Where to start?
• Important points that often come up
A “strategy” before? Or, learning by doing?
Why and how, how ambitious ?
• Covering prevention, detection, sanctions? Culture?
• SAI to do the work?
• Or getting others to do their part?
Cooperation with others? No! Yes!
Public support? Whistle-blower systems?
Perhaps a risk map of the SAI? Is the SAI managing
the risks of “not being relevant” ?
5
10. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Interesting SAI practices.
3. Do it differently! Procurement.
• Instead of auditing some procurement projects
in one / a few entities every year
The SAI will now
• audit big (similar) procurement projects in
several entities covering 5-6 years.
Follow up on indications of prize-fixing, use of identical /fake sub-
contractors, ownership relations, fake persons, “payment
carousels”, eventual corruption.
SAI use external experts + new technologies to control quality and
delivered amounts of procured materials.
Result? 9
12. AjointinitiativeoftheOECDandtheEuropeanUnion,
principallyfinancedbytheEU
Interesting SAI practices.
3. Do it differently! SAI fieldwork
• Preparation
More accurate risk assessment. Including overall financial
situation and “market” situation
Limit the likelihood audit evidence is altered
• During
Get access to essential information
Drill deeper / re-check important evidence
• After
Triple check if complete picture
Document and have other auditors to re-check
Result?
11