LAM YUE PAK
Fraud – Prevention & Detection
A 2-Day Programme
 

Programme Outline
› Introduction
•
What is fraud and error?
•
Who is responsible for preventing fraud and error?
•
Who is responsible for detecting fraud and error?
› Embracing The Right Values
•
Understanding value drivers
•
Effect of values on behaviors
•
 Molding character
•
 Developing a culture
› Risk Management
•
 Understanding the different types of risks
•
What is risk management?
•
 Risk profiling
› Preventing Fraud and Error -Establishing Internal Control Systems
•
 Establishing accountability and responsibilities – The need for Standard Operating Policies and Procedures (SOPPs)
•
Documentation
•
 Identifying key internal control areas
•
 Segregation of duties
› Detecting Fraud And Error (1) - Conducting Audits
•
 Internal audit function vs External audit
•
 Audit sampling
•
 Audit testing and techniques
•
 Using business analytics
•
 Evidence
•
 Reporting and continuous improvement
 
HOME > OUR TRAINERS & FACILITATORS > LAM YUE PAK FRAUD - PREVENTION & DETECTION
 
› Detecting Fraud And Error (2) – Conducting Audits
• Identifying the team
• Establishing the scope of investigation
• Secrecy and confidentiality
• Obtaining evidence - Speed and Accuracy
• Entrapment
• Involving experts and the authorities
• Examples of fraud
• Reporting
 
 
 
 
 
 
 
  © 2010 PM Resources Sdn. Bhd. (Co. No. 466686 - P). - All Rights Reserved.