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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
Forensic. Advisory. Fraud
What are the two fraud detection methods in your organization? How are they implemented?
©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
©2012 Association of Certified Fraud Examiners, Inc. 4
Initial Detection of
Occupational Frauds
Detection of Fraud Schemes
©2012 Association of Certified Fraud Examiners, Inc. 5
Source of Tips
Detection of Fraud Schemes
©2012 Association of Certified Fraud Examiners, Inc. 6
Impact of Hotlines
Whistleblower in
Uganda
• 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
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
What has gone
wrong?
10
#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!
#2: Poor response team…
12
• Limited capacity to address the
fraud problem
• Tips are not adequately reviewed to
conclusion
Forensic. Advisory. Fraud
Case study
https://www.scethicsline.com
Web. Email. Phone. English, Luganda and Swahili. 24/7
Scethicsline.com features…
1. Secure – ensures total confidentiality & integrity
Cases like this
would go free!
Scethicsline.com features…
2. Secure – ensures total confidentiality & integrity
Cases like this
would go free!
Supports many organizations – we can customize for your company.
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!
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!
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
Summit Consulting Forensic. Advisory. Fraud
www.summitcl.com
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.
Our whistleblower reporting system is secure & anonymous.
https://www.scethicsline.com or email or phone.
Available 24/7. English. Luganda and Swahili.
Are you getting the right forensic, IT security and anti-fraud training?
www.iifft.org for all your training and certification needs.