Managing Internal Fraud and Corruption in Malaysia by TOMMY SEAH

1. Managing Internal Investigation and Corruption

4. ALF Resources An investigation is a systematic process of gathering evidence in order to prove or disprove the validity of a set of allegations.

6. ALF Resources The different approaches of internal audit and forensic audit differs from investigative auditing Internal audit (COSO + COBIT+ ISO… ( Broad based, 5 cycles) quite similar to “External” Audit. Forensic audit (Specific, Post event) E.g.. NKF in Singapore, St. Johns Home Investigative auditing ( suspicious, unusual activities, allegations) – Kick Backs E.g.. Money Laundering penetration Test

7. ALF Resources Where Characters Types of Fraud Fraud Can Occur in any Organization Characters of those who commit fraud Embezzlement, bribery, corruption, fraudulent disbursements and others Regardless of the kind of fraud. Awareness means knowing:

12. ALF Resources Thank you and Go Home Contact Information: Tommy Seah CFE, CSI Regent Emeritus ACFE Board of Regents, Texas, USA www.cfe-in-practice.com [email_address] Phone : + (65) 91069872

13. CERTIFIED SYSTEM INVESTIGATOR ALF Resources About CSI C ertified S ystem I nvestigators The Digital Forensics Certification Body

15. WHY BECOME A CSI? ALF Resources Our objective is to increase the existing pool of competent industrial practitioners who can perform to international standards through a series of structured digital forensics training programs.