Godwin Emmanuel Oyedokun presented a paper on managing the risk of fraud investigations from the investigation room to the courtroom. The presentation covered fraud investigations, risks and risk management in investigations, the rights of suspects during investigations, and the role of fraud examiners as expert witnesses in court. It emphasized the need for investigators to properly handle evidence and respect suspects' rights per applicable laws to avoid losing strong cases in court.
The document discusses the fraud triangle theory developed by Cressey which describes three factors that can lead to fraud - perceived pressure, perceived opportunity, and rationalization. It also discusses the legal elements of fraud, common fraud schemes such as asset misappropriation and corruption, the role of fraud examination in corporate governance, occupational fraud, how an employee's position relates to theft levels, and challenges of collusion. Different types of banks are also identified such as commercial banks, savings banks, offshore banks, and central banks.
SAS 99 outlines key procedures auditors must take to address fraud risk, including fraud risk discussions, risk identification, risk assessment, evaluation of evidence, and documentation. It defines two types of fraud and lists common risk factors. Small businesses are disproportionately affected by fraud due to lack of controls, and asset misappropriation is the most common type of fraud.
This document discusses topics related to anti-money laundering (AML) and know your customer (KYC) compliance. It provides an overview of money laundering offenses and penalties under Philippine law. It also explains what terrorist financing is, how efforts to combat money laundering and terrorist financing are linked, and how corruption and money laundering are linked. Additional sections cover why customer due diligence is necessary, the role of financial intelligence units, and five ways for businesses to comply with AML laws. The document also defines KYC, provides an overview of KYC requirements and compliance, and discusses how AML relates to KYC as well as KYC practices for cryptocurrency.
Godwin Emmanuel Oyedokun presented a paper on managing the risk of fraud investigations from the investigation room to the courtroom. The presentation covered fraud investigations, risks and risk management in investigations, the rights of suspects during investigations, and the role of fraud examiners as expert witnesses in court. It emphasized the need for investigators to properly handle evidence and respect suspects' rights per applicable laws to avoid losing strong cases in court.
The document discusses the fraud triangle theory developed by Cressey which describes three factors that can lead to fraud - perceived pressure, perceived opportunity, and rationalization. It also discusses the legal elements of fraud, common fraud schemes such as asset misappropriation and corruption, the role of fraud examination in corporate governance, occupational fraud, how an employee's position relates to theft levels, and challenges of collusion. Different types of banks are also identified such as commercial banks, savings banks, offshore banks, and central banks.
SAS 99 outlines key procedures auditors must take to address fraud risk, including fraud risk discussions, risk identification, risk assessment, evaluation of evidence, and documentation. It defines two types of fraud and lists common risk factors. Small businesses are disproportionately affected by fraud due to lack of controls, and asset misappropriation is the most common type of fraud.
This document discusses topics related to anti-money laundering (AML) and know your customer (KYC) compliance. It provides an overview of money laundering offenses and penalties under Philippine law. It also explains what terrorist financing is, how efforts to combat money laundering and terrorist financing are linked, and how corruption and money laundering are linked. Additional sections cover why customer due diligence is necessary, the role of financial intelligence units, and five ways for businesses to comply with AML laws. The document also defines KYC, provides an overview of KYC requirements and compliance, and discusses how AML relates to KYC as well as KYC practices for cryptocurrency.
MJ AMHTS with Health3nsurance.com share the nutrition knowledge with the presentation from Taipei Medicine University Professor of Nutritional science Hsieh MJ
1. The document provides 40 expressions of advice on how to live life well and find happiness. It encourages living mindfully, spending time with friends and family, appreciating nature, helping others, rejecting negativity and focusing on the present.
2. Some of the advice includes walking daily with a smile, sitting quietly for reflection, setting goals each morning, listening to music, eating healthy foods and drinking water, making others laugh, and being thankful each night before bed.
3. The overall message is that life is beautiful and short, so we must appreciate each moment as much as possible and make the most of each day.