whistleblower presentation

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Fraud Examiner & Forensic Specialist. Mustapha B. Mugisa, CFE, CEH Implementing Successful Whistleblower Strategies The employee as an integral part in blowing the whistle. Forensic. Advisory. Fraud

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Page 1: Whistleblower presentation

Fraud Examiner & Forensic Specialist.

Mustapha B. Mugisa, CFE, CEH

Implementing Successful Whistleblower Strategies

The employee as an integral part in blowing

the whistle.

Forensic. Advisory. Fraud

Page 2: Whistleblower presentation

Forensic. Advisory. Fraud

What are the two fraud detection methods in your organization? How are they implemented?

Page 3: Whistleblower presentation

©2012 Association of Certified Fraud Examiners, Inc.

3

Frauds are much

more likely to be

detected by tips than

by any other method.

Detection of Fraud Schemes

Page 4: Whistleblower presentation

©2012 Association of Certified Fraud Examiners, Inc. 4

Initial Detection of

Occupational Frauds

Page 5: Whistleblower presentation

Detection of Fraud Schemes

©2012 Association of Certified Fraud Examiners, Inc. 5

Source of Tips

Page 6: Whistleblower presentation

Detection of Fraud Schemes

©2012 Association of Certified Fraud Examiners, Inc. 6

Impact of Hotlines

Page 7: Whistleblower presentation

Whistleblower in

Uganda

Page 8: Whistleblower presentation

• Provides procedures for protection

of individuals who disclose

information in public interest

• Provides protection against

victimisation of such people

The Whistle blowers

Protection Act 2010

Page 9: Whistleblower presentation

2005 Code of Corporate

Governance of US

In the 2005 Code of Corporate Governance (“Code”), the

scope of duties of the Audit Committee was expanded,

inter alia, to ensure that appropriate measures are put in

place for employees to raise any concerns in strict

confidence with respect to any act of misfeasance by the

company’s management, together with appropriate follow-

up independent investigation of the concerns raised.

Other – best practices

Page 10: Whistleblower presentation

What has gone

wrong?

10

Page 11: Whistleblower presentation

#1: Great strategy, poor implementation…

11

• Hotlines of local companies are

managed abroad, where attendees

don’t know the local language!

• Processes are manual – suggestion

boxes

• No assurance of confidentiality and

anonymity

Cases like this

would go free!

Page 12: Whistleblower presentation

#2: Poor response team…

12

• Limited capacity to address the

fraud problem

• Tips are not adequately reviewed to

conclusion

Page 13: Whistleblower presentation

Forensic. Advisory. Fraud

Case study

https://www.scethicsline.com

Web. Email. Phone. English, Luganda and Swahili. 24/7

Page 14: Whistleblower presentation

Scethicsline.com features…

1. Secure – ensures total confidentiality & integrity

Cases like this

would go free!

Page 15: Whistleblower presentation

Scethicsline.com features…

2. Secure – ensures total confidentiality & integrity

Cases like this

would go free!

Supports many organizations – we can customize for your company.

Page 16: Whistleblower presentation

Scethicsline.com features…

3. Available 24/7 in English, Luganda and Swahili.

Great reporting options and case management

system.

Web. Phone. Email

We assure you of utmost confidentiality and

anonymity.

Cases like this

would go free!

Page 17: Whistleblower presentation

Scethicsline.com features…

4. Manage your tips any time any where

Promote Transparency. Get reports on any staff

misconduct or fraud or customer complaint.

Implementation period

1-4 weeks depending on size of the

organization and readiness

Cases like this

would go free!

Page 18: Whistleblower presentation

Q&A Thanks for your time…

Mustapha Mugisa, CFE, CEH, CISA, MBA, CPA, CrFA

Forensic specialist & fraud examiner

0712984585, [email protected]

Title of your presentation

Forensic. Advisory. Fraud

Page 19: Whistleblower presentation

Summit Consulting Forensic. Advisory. Fraud

www.summitcl.com

Page 20: Whistleblower presentation

We have been consistently ranked by our clients as the best in our areas.

We specialize in digital forensics, IT security, risk management and fraud prevention.

Page 21: Whistleblower presentation

Our whistleblower reporting system is secure & anonymous.

https://www.scethicsline.com or email or phone.

Available 24/7. English. Luganda and Swahili.

Page 22: Whistleblower presentation

Are you getting the right forensic, IT security and anti-fraud training?

www.iifft.org for all your training and certification needs.