FORENSIC ACCOUNTING AS FRAUD AND CORRUPTION DETECTION TOOL: AN EMPIRICAL STUDY
|
|
- Rebecca Dixon
- 8 years ago
- Views:
Transcription
1 FORENSIC ACCOUNTING AS FRAUD AND CORRUPTION DETECTION TOOL: AN EMPIRICAL STUDY Dr. Partap Singh 1, Mr. Joginder Grewal 2, Mr. Virender Jaspal 3 1 Former Head, Deptt. of Management Studies (SDITM), Faculty Member NC College of Engineering Israna, Panipat, Haryana (India) 2 Faculty Member NC College of Engineering, Israna, Panipat, Haryana (India) 3 Research Scholar, Kurukshetra University Kureshtera (India) ABSTRACT Forensic accounting has come into limelight due to rapid increase in financial frauds and white-collar crimes. But, it is in initial stage in India. There is no formal body that provides formal education of the frauds in India. In India serious fraud office and IRDA have special focus on the frauds. However there is no specialized education provided by any of the universities in the country. White Collared crime is an ignored area in that sense. This paper examines the present status of application and role of forensic accounting in India and recommends steps that should be taken for the enhancement of the utilization of forensic accounting as an effective tool for combating fraud and corruption in India. Keywords: Forensic Accounting, Fraud, Auditing, White Collar Crimes, and I. INTRODUCTION The integration of accounting, auditing and investigative skills creates the specialty known as forensic accounting. In India Kautilya was the first person to mention the famous forty ways of embezzlement in his famous Kautilya arthashastra during the ancient Mauryan Times. The research is triggered in India with a great speed and Pradeep Akkunoor pioneers the topic and has done a good research about the contribution of Kautilya in Forensic accounting. Pradeep who heads Journal of Forensic accounting in India have called Kautilya back in to the 21st Century and have started the series of conversations between the computer and Kautilya. Birbal was the Scholar in the time of King Akbar. He used various tricks to investigate various crimes. Some of his stories give the fraud examiner a brief idea about the Litmus test of investigation. Gem of Indian Fraud Examiners, Chetan Dalal can be credited with actually applying the stories of the Birbal to the Investigation of the frauds. In various articles published in BCAS Journal he has explained how Birbal s trap and Birbal s Litmus test approaches are significantly used while investigating the accounting frauds. India is the most corrupt of the BRICs. China is modestly less corrupt than Russia, while Brazil is basically at lowest. India has another problem of frauds -- as high as 40 percent -- committed by vendors and suppliers in India, and significantly higher than the BRIC countries and the global average of 32 percent. In current present 233 P a g e
2 scenario, forensic accounting has established itself as dynamic and strategic tool in combating corruption, crime and frauds through investigations and resolving allegations of frauds and embezzlements in India. II. OBJECTIVES OF STUDY To examine the effectiveness of forensic accounting as a tool for fraud and corruption detection in India. To know the role of Forensic Accounting (techniques) in fraud & corruption examination. III. RESEARCH METHODOLOGY The information collected is from primary as well as secondary sources. The secondary data has been collected from websites, accounting journals and related books. A sample size of 50 respondents has been used to collect primary data.18 professional chartered accountants and cost and management accountants, 6 multinational corporations, 20 local organizations and 6 professors have been chosen for participation in this study. The respondents were asked to fill the questionnaires related to the area of this research. The percentile method has been used to make the study more informative, analytical, and useful for the users. IV. LITERATURE REVIEW Joshi 2003 recognized the origination of forensic accounting to Kautilya, the first economist to openly recognize the need for the forensic accountant whom he said, mentioned 40 ways of embezzlement centuries ago. He, however, stated that the term forensic accounting was coined by Peloubet in Coenen 2005 studied that forensic accounting, also called investigative accounting or fraud audit, is a merger of forensic science and accounting. He stated that forensic accounting involves the application of accounting concepts and techniques to legal problem. It demands reporting, where the accountability of the fraud is established and the report is considered as evidence in the court of law or in the administrative proceeding. Forensic science according to Crumbley(2003) may be define as application of the laws of nature to the laws of man. He refers to forensic scientists as examiners and interpreters of evidence and facts in legal cases that also offers expert opinions regarding their findings in court of law. The science in question here is accounting science, meaning that the examination and interpretation will be of economic information.. (Crumbley, 2006) He stated that forensic accounting involves the application of accounting concepts and techniques to legal problem. It demands reporting, where the accountability of the fraud is established and the report is considered as evidence in the court of law or in the administrative proceeding. Coenen(2005) identify the following as areas of specialty in forensic accounting: Investigating corporate fraud, Litigation services, Business valuation, Computer forensic. However, Zysman(2001) in a more elaborate form captured the assignment performed by forensic accountant as including: (i) Criminal investigation, which are usually on behalf of the police with the aim of presenting evidence in a professional and concise manner. Shareholders and partnership dispute that involve analysis of numerous year financial records for valuation and qualification of the issue in dispute ;(ii) Personal injury claim, where for example economic losses from motor accident or wrongful dismissal may need to be quantified. (iii) Business interruption and other type of insurance claim. These assignments involve a detailed review of the 234 P a g e
3 policy to investigate coverage issues and the appropriate methods of calculating the loss. (iv) Business/employee fraud investigations which can involve fraud tracing, asset identification and recovery, forensic intelligence gathering and due diligence review. (v) Matrimonial dispute involving the tracing, locating and evaluation of asset. (vi) Business economic losses, where contract disputed, construction claims, expropriation, product liability claim and trade mark are the issues. (vii) Professional negligence, to ascertain the breach and quantify the loss involved, and (viii) Mediation and arbitration, as a form of alternative dispute resolution. Zysman (2005) outlined the following steps in executing Forensic Accounting engagement: (i) meet with the client to obtain an understanding of the important facts, players and issues at hand; (ii) Perform a conflict check as soon as the relevant parties are established;(iii) Perform an initial investigation to allow subsequent planning to be based upon a more complete understanding of the issues; (iv) Develop an action plan that take into account the knowledge gained by meeting with the client and carrying out the initial investigation and which will set out the objectives to be achieved and the methodology to be utilized to accomplish them; (v)obtain the relevant evidence: This may involve locating documents, economic information, asset, a person or company, another expert or proof of the occurrence of an event. Williams (2005) define corrupt practice as any immoral, illegal and unethical act and include cheating, lie, defraud etc. Khan (2005) put corruption as the misuse of entrusted power for private benefit. The forms, he said, include; bribes, cronyism and nepotism, political donations, kickbacks and artificial pricing and fraud of all kinds. Fraud also has been classified into three to include; asset misappropriation, corruption and fraudulent statements. They involve theft or misuse of asset, improper use of influence in a transaction for own benefit and falsification of financial statement, respectively. Idowu-Fearon, (2005) identified the following as conditions that makes the perpetration of corrupt practices easy: (i) Concentration of power in decision makers who are not directly accountable to the people as often seen in non-democratic regimes; (ii)lack of Government transparency in decision-making; (iii) Costly political campaigns; (iv) Large amount of public capital in a project ; (v) Self interested close cliques; (vi)weak legal profession ; (vii) Poorly paid government officials; (viii) Apathetic, uninterested or gullible populace that fail to give adequate attention to political processes. Adefila, Kasum and Olaniyi, (2006), assertion is that fraud and corrupt practices is globally endemic. However, the rate at which public office holder in developing economies perpetrate financial malpractice is dangerously alarming. Leaders of third world nations, especially, embezzles public fund not minding whatever consequences their activities may have on the citizens of the country and their image in the international community, when their nefarious act become known to the world. Kasum, 2009 defined Forensic accounting as the integration of accounting, auditing, and investigative skills. Simply put, forensic accounting is accounting that is suitable for legal review offering the highest level of assurance and including the now generally accepted connotation of having been arrived at in a scientific fashion. 2010). Smith & Crumbley (2009) defined forensic accounting by distinguishing forensic accounting from fraud auditing. They argue that a fraud auditor is an accountant with a specialized skilled in auditing while a forensic accountant may take on fraud auditing engagements and may in fact be a fraud auditor, but he or she will also use other accounting, consulting, and legal skills in broader engagements. The AICPA defines forensic 235 P a g e
4 accounting as services that involve the application of specialized knowledge and investigative skills possessed by CPAs. Forensic accounting services utilize the practitioner s specialized accounting, auditing, economic, tax. In the views of Singleton & Singleton (2010) forensic accounting comprehensively entails fraud investigation, prevention of fraud and analyzing antifraud controls in addition to gathering non-financial information. Hopwood, Leiner, & Young (2008) define forensic accounting as the application of investigative and analytical skills for the purpose of resolving financial issues in a manner that meets standards required by courts of law. They however contend that while forensic accounting may not make explicit reference to fraud, fraud investigations are integral part of forensic accounting. V. DATA ANALYSIS AND INTERPRETATION Table 1: Showing Break-up of Respondents & Awareness about Forensic Accounting S.no. Respondents Total Response (%) No Yes No Response (%) 1 Chartered Accountants, Cost and 18 16(89%) 2(11%) - 6 5(83%) 1(17%) (10%) 18(90%) - 4 Professor 6 1(17%) 5(83%) - Total 50(100%) 24(48%) 26(52%) - Table 1 reveals that a significant majority of chartered accountants and CMA (around 96 percent),multinational (83 percent) and local organization (10 percent), and Professor(17 percent) that is, overall 48 percent of all the respondents have knowledge about forensic accounting. On the other hand, only 11 percent of Chartered Accountants (CA) and Cost and, 17 percent of Multinational and 90 percent of Local, Professor (83 percent) and have no idea about forensic accounting. 236 P a g e
5 Table 2: Showing Application of Forensic Accounting in Investigation of Fraudulent/ Dishonest Acts in their S.no. Respondents Total Response (%) No Yes No Response (%) 1 Chartered Accountants, Cost and 18 14(80%) 4(20%) - 6 2(34%) 1(66%) (5%) 19(90%) - 4 Professor 6 0(00%) 6(100%) - Total 50(100%) 17(34%) 35(66%) - Table 2 reveals that an great majority of 'Chartered Accountants' and 'Cost and Management Accountants' (around 80 percent) and Multinational (34 percent) use forensic accounting to investigate fraudulent/ dishonest acts in their organization. In this respect, only a small proportion of Local (5 percent) use forensic accounting and professor don t use it. Table 3 Showing Application of Forensic Accounting as a Fraud Detection & Corruption Tool S.no. Respondents Total Response (%) No Response Yes No (%) 1 Chartered Accountants, Cost and 18 18(100%) (83%) - 1(17%) 20 2(10%) - 18(90%) 4 Professor 6 1(17%) - 5(83%) Total 50(100%) 26(52%) 24(48%) Table 3 reveals that all of Chartered Accountants (100 percent), Multinational (83 percent), and only 10 percent of local organizations assume that forensic accounting is strongly used as a fraud detection and corruption tool. There is no respondent who oppose it. Those respondents who have no idea about forensic 237 P a g e
6 accounting, they only marked 'No Response. So, it may be concluded that forensic accounting is strong fraud & corruption detection tool. Table 4: Showing Impact of Forensic Accounting on Internal Control Systems S.no. Respondents Total Response (%) No Response Yes No (%) 1 Chartered Accountants, Cost and 18 17(94%) (80%) - 1(20%) 20 2(10%) - 4(90%) 4 Professor 6 1(16%) - 5(84%) Total 50(100%) 24(48%) 26(52%) Table 4 indicates that larger part of Chartered Accountants (94 percent) and Multinational (84 percent) believe that forensic accounting has considerable impact on internal control system. On the other hand, the other bigger portion of local organization an professor didn't make any comment as they have no sound knowledge about forensic accounting. Table 5: Showing Impact of Forensic Accounting on External Audit S.no. Respondents Total Response (%) No Response Yes No (%) 1 Chartered Accountants, Cost and 18 17(94%) - 2(11%) 5 4(80%) - 1(20%) 20 4(20%) - 16(80%) 4 Professor 6 1(16%) - 5(84%) Total 50(100%) 26(52%) 24(48%) Table 5 reveals that 52 percent out of 50 respondents believe forensic accounting has impact on external audit. A larger part of Chartered Accountants (94 percent) and Multinational (80 percent) believe that forensic accounting has considerable impact on external audit. On the other hand, the other bigger portion of 238 P a g e
7 local organization (80 percent) and professor (84 percent) didn't make any comment as they have no sound knowledge about forensic accounting. Table 6: Showing Investigation About Forensic Accounting as only Most Appropriated tool to Detect Suspicious or Fraudulent Transactions. S.no. Respondents Total Response (%) No Response Yes No (%) 1 Chartered Accountants, Cost and 18 13(71%) 1(6%) 4(23%) 5 3(60%) 1(20%) 1(20%) 20 2(10%) - 18(90%) 4 Professor (100%) Total 50(100%) 19(38%) 31(62%) Table 6 shows that Chartered Accountants, Cost and Management Accountants (71%); Multinational (60%) and only 10 percent of Local believe Forensic Accounting is only most appropriate tool to detect suspicious or fraudulent transactions. Only 6 percent CMA and 20 percent Multinational out of 50 didn't believe that. They think only forensic accounting is not solely sufficient; but there is need of additional skill and knowledge. On the other hand, the other bigger portion of local organization (90 percent) and professor (100 percent) didn't make any comment as they have no sound knowledge about forensic accounting. Table 7: Showing Risk Assessment Process Under Forensic Accounting Specifically Coverage of Risk of Fraud. S.no. Respondents Total Response (%) No Response Yes No (%) 1 Chartered Accountants, Cost and 18 7(40%) 3(17%) 8(43%) 5 2(40%) 1(20%) 1(20%) 20 2(10%) 2(10) 16(80%) 4 Professor (100%) Total 50(100%) 11(22%) 6(12%) 33(66%) 239 P a g e
8 Table 7 shows that Chartered Accountants, Cost and Management Accountants (40 percent); Multinational (40 percent %) and only two percent (10%) of Local believe risk assessment processes under forensic accounting specifically cover risk of fraud. 17 percent of charted accountants cost and management accountant feel forensic accounting couldn't cover risk fully. Thus, 22 percent of respondents out of 50 believe forensic accounting could cover risk of fraud by the risk assessment process. Only 12 percent of 50 respondents argue forensic accounting could not cover risk fully while around 66 percent are unable to give their clear-cut answers due to lack of sound practical knowledge. VI. FINDINGS Forensic accounting is new on an average to the people. There is need of extra knowledge about forensic accounting It is not used in investigation of fraudulent/ dishonest acts in their organization by more than average respondents except charted accountant and costs management accountants. However, the use of forensic accounting to investigate fraudulent/ dishonest acts in their organization is increasing. Forensic accounting is strong fraud detection tool. Forensic accounting has considerable impact on internal control system Forensic accounting has considerable impact on external audit. Majority of respondents accept that forensic accounting could not cover risk fully. Only forensic accounting is not solely most suitable tool; but there is need of additional skill and knowledge to make it solely sufficient. Formally forensic accounting has not long been in practice in India except in a very few multinational corporations VII. CONCLUSION RECOMMENDATIONS Forensic accounting is the application of a specialized knowledge and specific skills. Forensic accounting is new on an average to the people in India. There is need of extra knowledge about forensic accounting. The unethical aspects of creative accounting are rampant in India, the practice of forensic accounting (i.e., investigative accounting done by forensic accounting consultants to solve problems in courts) needs to be introduced and recognized. Besides this, it can also be recommended that some courses, related to this issue should be launched by universities to make the accounting students expert for detecting fraud and corruption. More and more workshops, seminars, and symposium can be arranged to make people in corporate sector more familiar with this issue. The practice and development of forensic accounting are relatively very much lower in developing countries like India than those in developed countries. As a matter of fact, there is no effective tool to measure, detect and prevent fraud and corruption in India; so, forensic accounting now appears as a one of the strategic and dynamic tool for the management of all types of corruption. 240 P a g e
9 REFERENCES [1]. Partap Singh, 2012, An Evaluation of Performance of Indian Banking Sector (With Special Reference to NPAs of Some Indian Public Sector Banks), APJRBM, Vol.2, No.5, 2012; ISSN [2]. Partap Singh, 2012, Social Entrepreneurship in India: A Growing Approach in India, International Journal innovative Engineering & Technology. Vol.1; No. 4, October, 2012; ISSN: [3]. Partap Singh, 2012, Intellectual Property Rights (IPRS): an Analysis of Some Issues Special Reference to Indian Pharmaceutical Industry, International Journal innovative Engineering & Technology. Vol.1; No. 1, JULY 2012; ISSN: [4]. Anwar, N. and Uddin, M.S. (2008), Forensic accounting: A dynamic tool for combating corruption. Paper presented in CPE seminar at ICAB. [5]. Bhasin, M.L. (2007), Forensic Accounting and Auditing Perspectives and Prospects, Accounting world magazine, [6]. Adefila, J. J., A. S. Kasum and T. A. Olaniyi: (2005), the Global Endemic Nature of Financial Malpractices: An Analytical Appraisal. African Journal of Management, 1(1), pp [7]. Golden, T.W., Skalak,S.L. and Claton,M.M., A Guide to Forensic Accounting Investigation, John Wiley & Sons, New York. [8]. Ajisebutu, A. (2006), Financial Statement Fraud: What Auditors should know, The Nigerian Accountant, 39(2), p17 [9]. Balarebe, I (2005) EFCC and the law, Coenen, T.L. (2005), Forensic Accounting, A new twist on bean counting, Tracy@sequence-inc.com. [10]. Markose, D. S. (2003), Honest Disclosure, Corporate Fraud, Auditors and Stock Market Valuation, lecture from course EC247: Financial Instruments and Capital Market Institutions, University of Essex, U.K. [11]. Crumbley, D. L (2003) What is Forensic Accounting, [12]. Crumbley, D. L (2006) Forensic Accountants Appearing in the literature, [13]. Grazoli, S, Janal, K. and Johnson, P.E. (2006) A cognitive approach to fraud detain JFA, 7 (2) pp65-88 [14]. Joshi, M. S. (2003), Definition of Forensic Accounting [15]. Khan, S. A. (2005) Corruption and Professional Practice: Issue and Challenges, The Nigerian Accountant, 38 (4), P 60 [16]. Cullinan, C. and Sutton, S. (2002), Defrauding the Public Interest: A Critical Examination of Reengineered Audi Processes and the Likelihood of Detecting Fraud, Critical Perspectives on Accounting, Vol-13, pp [17]. Ribadu, N. (2005), Obstacle to effective prosecution of corrupt practice and financial Crimes in [18]. Nigeria, A Paper Present at Four Days Stakeholders Summit on Corrupt Practice Organized by House of Assembly Committee. Nigeria 241 P a g e
10 [19]. Tijani, K. (2006) Accountant role in the crusade against corruption in a corrupt society Paper presented at a workshop on Integrity in A Corrupt Society, Organised by The Professionals League, Lagos, May [20]. Williams, I. (2005) Corrupt practices: Implications for Economic Growth and Development of Nigeria, The Nigeria accountants, 38 (4), pp [21]. Zysman, A. (2004), Forensic Accounting Demystified, world investigators network Standard practice for investigative and forensic accounting engagements, Canadian Institute of Chartered Accountant, Nov 2006 [22]. [23] P a g e
Forensic Accounting as a Tool for Detecting Fraud and Corruption: An Empirical Study in Bangladesh
ASA University Review, Vol. 5 No. 2, July December, 2011 Forensic Accounting as a Tool for Detecting Fraud and Corruption: An Empirical Study in Bangladesh Md. Jahirul Islam * Md. Habibur Rahman * Mohd.
More informationKEY WORDS: Forensic Accounting, Financial crime, Third World Economies, Fraud, Corruption
THE RELEVANCE OF FORENSIC ACCOUNTING TO FINANCIAL CRIMES IN PRIVATE AND PUBLIC SECTORS OF THIRD WORLD ECONOMIES: A STUDY FROM NIGERIA By Kasum, Abubakar Sadiq B. Sc., M. Sc., ACA. Department of Accounting
More informationForensic Accounting TABLE OF CONTENTS
Forensic Accounting TABLE OF CONTENTS 1. Introduction and Background 2. What is Forensic Accounting? 3. What does a Forensic Accountant do? 4. What types of assignments does a Forensic Accountant perform?
More informationThe integration of accounting, auditing and investigative skills yields the speciality known as Forensic Accounting.
Introduction FORENSIC ACCOUNTING : AN ACCOUNTANT S VISION ABSTRACT Pranam Dhar* Anirban Sarkar** Just as forensic science has been helping catch the criminals for long, forensic accounting is fast emerging
More informationReport on Forensic Accounting In India
Report on Forensic Accounting In India Published by Year 2007-Report THE REPORT IS MEANT FOR THE SOLE PURPOSE OF THE INFORMATION ABOUT THE DEVELOPMENTS IN THIS INTERESTING AREA OF FORENSIC ACCOUNTING.
More informationForensic Accounting Concept in India
International Journal of Trade and Commerce-IIARTC January-June 2012, Volume 1, No. 1, pp. 100-105 ISSN-2277-5811 SGSR. (www.sgsrjournals.com) All right reserved. Forensic Accounting Concept in India *
More informationFRAUD EXAMINATION IN INDIA
Lighting the FRAUD EXAMINATION IN INDIA Complete resource Guide on FRAUD EXAMINATION in India Soft Solutions to Fraud Problems Fraud Examination 1 I N D E Forensic accounting 1 History of Fraud Examination
More informationForensic Accounting as a Tool for Fighting Financial Crime in Nigeria
Forensic Accounting as a Tool for Fighting Financial Crime in Nigeria Ofiafoh Eiya 1 John I Otalor 2* 1. Department of Accounting, University of Benin, P. M.B 1154,Benin City, Edo State, Nigeria 2. Chris
More informationForensic Accounting: Relevance In Corporate Governance
Forensic Accounting: Relevance In Corporate Governance Govind Teju Rathod Vishakha s. Gavali Head MBA Program, BIGCE, Assistant Professor, BIGCE, Faculty of Management Studies, Solapur. Faculty of Management
More informationKey Words: Forensic accounting, financial frauds, inaccurate financial statements, control mechanisms, financial investigations.
THE USE OF FORENSIC IN FRAUD DETECTION AND CONTROL ASOGWA, IKENNA ELIAS DEPARTMENT OF ACCOUNTING FACULTY OF BUS ADMIN UNIVERSITY OF UYO UYO AKWA-IBOM STATE ABSTRACT Incidents of fraud are noted in the
More informationAnti-bribery and Fraud Protection Policy
Anti-bribery and Fraud Protection Policy Dear Colleagues and Partners, Carbo One Limited is one of the largest coal trading companies in the market and the nature of its business requires interaction with
More informationTHE RELEVANCE OF FORENSIC ACCOUNTING IN PUBLIC SECTOR (A STUDY OF SELECTED GOVERNMENT AGENCIES IN KLANG VALLEY)
THE RELEVANCE OF FORENSIC ACCOUNTING IN PUBLIC SECTOR (A STUDY OF SELECTED GOVERNMENT AGENCIES IN KLANG VALLEY) Nor Bahiyah Omar, Faculty of Accountancy, Universiti Teknologi MARA Perak Nafsiah Mohamed,
More informationInvestigation. Investigations
Investigation The Forensic Services team of PricewaterhouseCoopers has the knowledge and experience necessary to conduct comprehensive fraud investigations. Our team in Poland has jointly performed in
More informationCyrus F. Khory, Director, Froese Forensic Partners
Cyrus F. Khory, Director, Froese Forensic Partners 55 University Avenue, Suite 1000 Toronto, Ontario, M5J 2H7 CANADA direct: 416.682.7185 main: 416.364.6400 fax: 416.364.6900 email: ckhory@froeseforensic.com
More informationForensic Accounting: An Introduction
Forensic Accounting: An Introduction Forensic Accounting Forensic Accountants are part investigator, part auditor, part solicitor and part accountant. Forensic Accountants utilise an understanding of business
More informationPolicy-Standard heading. Fraud and Corruption Policy
Policy-Standard heading Fraud and Corruption Policy September 2013 Table of contents Introduction 3 Purpose 3 Scope 3 Related Policies and Processes 3 Definition of Fraud and Corruption 4 Policy 4 Code
More informationEMERGING TRENDS IN FINANCE: FORENSIC ACCOUNTING WATCH DOG OR SNIFFER DOG
Tactful Management Research Journal ISSN: 2319-7943 Impact Factor : 2.1632(UIF) EMERGING TRENDS IN FINANCE: FORENSIC ACCOUNTING WATCH DOG OR SNIFFER DOG 1 2 Mr. Parth R. Bhatt and Prof. Dr. Sandip K. Bhatt
More informationEducation and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty and Students
NIJ Special Report Education and Training in Fraud and Forensic Accounting: A Guide for Educational Institutions, Stakeholder Organizations, Faculty and Students NOTE: The following is based on an exposure
More informationOnline International Interdisciplinary Research Journal, {Bi-Monthly}, ISSN2249-9598, Volume-III, Issue-III, May-June 2013
The Effectiveness of Forensic Accounting in Detecting, Investigating, and Preventing Frauds in India Lalita B. Malusare Sangamner college, sangamner,maharashtra, India Abstract This paper study on the
More informationForensic Accounting and Financial Fraud in Nigeria: An Empirical Approach
International Journal of Business and Social Science Vol. 4 No. 7; July 2013 Abstract Forensic Accounting and Financial Fraud in Nigeria: An Empirical Approach Kennedy Prince Modugu Department of Accounting
More informationForensic Auditing and Financial Accounting in Nigeria: An Assessment
Forensic Auditing and Financial Accounting in Nigeria: An Assessment Nwosu, M. Eze National Institute for Legislative Studies, National Assembly, Abuja, Nigeria ABSTRACT With the upsurge in fraudulent
More informationFORENSIC ACCOUNTING AS A VERITABLE TOOL FOR EFFICIENT MANAGEMENT OF STATE OWNED PUBLIC SECTORS IN EBONYI STATE: THE ACCOUNTANTS PERSPECTIVE
FORENSIC ACCOUNTING AS A VERITABLE TOOL FOR EFFICIENT MANAGEMENT OF STATE OWNED PUBLIC SECTORS IN EBONYI STATE: THE ACCOUNTANTS PERSPECTIVE Azih, Nonye (Ph.D) Department Of Business Education, Ebonyi State
More informationA STUDY ON FORENSIC ACCOUNTING AND ITS USABILITY By Jyotsana S. Agarwala
A STUDY ON FORENSIC ACCOUNTING AND ITS USABILITY By Jyotsana S. Agarwala Abstract: Forensic accounting is not a new field, but in recent years, banks, insurance companies and even police agencies have
More informationThese jobs are posted in accordance with the CUPE 3902 Unit 3 Collective Agreement
DIPLOMA IN INVESTIGATIVE & FORENSIC ACCOUNTING PROGRAM University of Toronto Mississauga SESSIONAL INSTRUCTIONAL ASSISTANT S CUPE 3902, UNIT 3 SUMMER/FALL/WINTER 2013- These jobs are posted in accordance
More informationForensic Accounting and Financial Crime
Volume: 2, Issue: 9, 213-219 Sep 2015 www.allsubjectjournal.com e-issn: 2349-4182 p-issn: 2349-5979 Impact Factor: 4.342 Dr. A.O. Enofe O.V. Onyeokweni S.I. Onobun Correspondence Dr. A.O. Enofe Forensic
More informationWhistleblowing Policy. Page 2 of 15. Copyright statement. United Gulf Bank B.S.C. 2011
Copyright statement Page 2 of 15 United Gulf Bank B.S.C. 2011 Unless explicitly stated otherwise, all rights including those in copyright in the content of this document are owned by or controlled for
More informationPiec ing together financ ial puzzles
Piec ing together financ ial puzzles Stephen Pedneault, CPA/CFF, FCPA, CFE Stephen Pedneault is the Principal of Forensic Accounting Services, LLC, a Glastonbury, Connecticut CPA firm, focused exclusively
More informationFor Private circulation only www.deloitte.com/in. Creative. Clear. Focused. Forensic Services
For Private circulation only www.deloitte.com/in Creative. Clear. Focused. Forensic Services Do you conduct background checks on employees and vendors? Do you educate employees about the importance of
More informationMichael P. Alerding SENIOR DIRECTOR ALERDING CPA GROUP
SENIOR DIRECTOR ALERDING CPA GROUP 4181 E. 96 TH STREET, SUITE 180 INDIANAPOLIS, IN 46240 (317) 569-4181 X. 223 (DIRECT) (317) 569-0564 (FAX) malerding@alerdingcpagroup.com CURRICULUM VITAE OVERVIEW OF
More informationwww.pwc.fi We believe successful global organisations can confront fraud, corruption and abuse PwC Finland Forensic Services
www.pwc.fi We believe successful global organisations can confront fraud, corruption and abuse Finland Who are we? Bring a robust forensics team to the table to support your organisation Our practice can
More informationImproving protections for corporate whistleblowers. Submission to the Treasury
Improving protections for corporate whistleblowers Submission to the Treasury December 2009 1 Australia and New Zealand Banking Group Limited ( ANZ ) is pleased to provide comments on the Treasury s Options
More informationFraud Risk Management Procedures
Fraud Risk Management Procedures 1. Introduction KCE Electronics Public Company Limited ( KCE or the Company ) is committed to achieving the highest levels of business integrity, morals and transparency
More informationLeonard W. Vona, CPA, CFE
Leonard W. Vona, CPA, CFE Certified Public Accountant Certified Fraud Examiner 3331 Route 9 Valatie, NY 12184 Tel: (518) 784-2250 Fax: (518) 784-2251 e-mail: lwvcfe@aol.com Part of an auditor s job is
More informationForensic Services. kpmg.hu
Forensic Services kpmg.hu We help you curb your losses. Our forensic team provides services designed to assist you in matters of a commercial or financial nature that may result in a legal or regulatory
More informationOffice of the Inspector General
Office of the Inspector General Commonwealth of Massachusetts Gregory W. Sullivan Inspector General Guide to Developing and Implementing Fraud Prevention Programs April 2005 Dear Public Officials: April
More informationUdyen Jain & Associates Quality and expertise that you deserve. OCA, Organisation Conseil Audit Your vision, our expertise
Udyen Jain & Associates Quality and expertise that you deserve OCA, Organisation Conseil Audit Your vision, our expertise Mikaël Ouaniche Mikaël Ouaniche is a Chartered Accountant and Legal Auditor, Graduate
More informationCOLLINS FOODS LIMITED (the COMPANY) CODE OF CONDUCT
COLLINS FOODS LIMITED (the COMPANY) CODE OF CONDUCT 1. Introduction The Company is committed to maintaining ethical standards in the conduct of its business activities. The Company's reputation as an ethical
More informationForensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State)
Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State) Okoye, E.I. Ph.D, Fiia, Fsm, Fcna Professor Of Accounting, Department
More informationUniversity of Florida, Fisher School of Accounting Masters of Accountancy, 1992 Bachelor of Science, Accounting, 1990
CURRICULUM VITAE KAREN B. FORTUNE Certified Public Accountant Certified in Financial Forensics Masters of Accountancy EDUCATION University of Florida, Fisher School of Accounting Masters of Accountancy,
More informationLiability Insurance (D&O) Presented by Caroline Yeo
Directors Beyond Insurance & Officers Liability Insurance (D&O) Presented by Caroline Yeo The Structure of D&O Insurance Covered claim against directors and officers Covered securities claim against the
More informationCorporate Governance Guidelines
Corporate Governance Guidelines Teachers Federation Health Ltd ABN: 86 097 030 414 Original Endorsed: 25/06/2015 Version: December 2015 1. Corporate Governance Framework 1 2. Board of Directors 2 3. Performance
More informationMASTER IN ACCOUNTING PROGRAM CURRICULUM CORE BUSINESS COURSES (6 COURSES 18 CREDITS) MANAGERIAL ACCOUNTING AND CONTROL TRACK
COMPOSITION OF COURSES REQUIRED: MASTER IN ACCOUNTING PROGRAM CURRICULUM CORE BUSINESS COURSES (6 COURSES 18 CREDITS) FINANCIAL ACCOUNTING AND ASSURANCE TRACK MANAGERIAL ACCOUNTING AND CONTROL TRACK TEACHING
More informationFraud and the Government Internal Auditor
Fraud and the Government Internal Auditor January 2012 Fraud and the Government Internal Auditor January 2012 Official versions of this document are printed on 100% recycled paper. When you have finished
More informationStrictly as per the compliance and regulations of:
Global Journal of Management and Business Research Volume 12 Issue 6 Version 1.0 March 2012 Type: Double Blind Peer Reviewed International Research Journal Publisher: Global Journals Inc. (USA) Online
More informationCOMMERCIAL CRIME PROTECTION INsuRANCE Policy Summary
COMMERCIAL CRIME PROTECTION INsuRANCE Policy Summary 2 Crime Insurance Policy Summary CRIME INsuRANCE Policy Summary This policy is an annually renewable Commercial Crime Protection insurance underwritten
More informationOriginal Research Articles
Original Research Articles Researchers Dr. Akabom Ita Asuquo, Dr. Aniefiok Udoh Akpan Department of Accounting, Faculty of Management Sciences, University of Calabar Nigeria Email- drakabom3@gmail.com
More informationFRAUD PREVENTION STRATEGY FOR UGU DISTRICT MUNICIPALITY (UGU)
FRAUD PREVENTION STRATEGY FOR UGU DISTRICT MUNICIPALITY (UGU) CONTENTS 1. Introduction.. 3 2. Characteristics of Fraud.. 5 3. Fraud Strategy..... 6 4. Building the Fraud Prevention Plan........ 8 Fraud
More informationE Distribution: GENERAL POLICY ISSUES. Agenda item 4 WFP ANTI-FRAUD AND ANTI-CORRUPTION POLICY. For approval
Executive Board Second Regular Session Rome, 8 11 November 2010 POLICY ISSUES Agenda item 4 For approval WFP ANTI-FRAUD AND ANTI-CORRUPTION POLICY E Distribution: GENERAL WFP/EB.2/2010/4-C/1 29 September
More informationTITLE: Fraud Prevention and Detection Program IDENTIFIER: S-FW-LD-1008 APPROVED: Executive Cabinet (Pending)
PAGE 1 of 5 TITLE: Fraud Prevention and Detection Program IDENTIFIER: S-FW-LD-1008 APPROVED: Executive Cabinet (Pending) ORIGINAL: 11/03 REVISED: 10/07, 09/10, 04/13 REVIEWED: EFFECTIVE DATE Acute Care
More informationCODE OF CONDUCT as adopted by the Board of Directors on 20 February 2015
GOLDFIELDS MONEY LIMITED ACN 087 651 849 CODE OF CONDUCT as adopted by the Board of Directors on 20 February 2015 1. Purpose This Code of Conduct (Code) clearly states the standards of responsibility and
More informationTHE MATH OF FRAUD PREVENTION PESENTATION TO COMPANIES/CO-OPERATIVES ON A FRAUD PREVENTION STRATEGY
THE MATH OF FRAUD PREVENTION PESENTATION TO COMPANIES/CO-OPERATIVES ON A FRAUD PREVENTION STRATEGY BY DR PHILIP THEUNISSEN COMPUTUS BESTUURSBURO NOVEMBER 2008 - 2 - INTRODUCTION Fraud is by far the most
More informationInformation for Management of a Service Organization
Information for Management of a Service Organization Copyright 2011 American Institute of Certified Public Accountants, Inc. New York, NY 10036-8775 All rights reserved. For information about the procedure
More informationInternational Journal of Accounting Research Vol. 1, No.1, 2013
CORPORATE GOVERNANCE AND FORENSIC ACCOUNTANTS ROLE: GLOBAL REGULATORY ACTION SCENARIO Madan Lal Bhasin Professor, Department of Accounting & Finance, Bang College of Business, KIMEP University, Almaty,
More informationPresented by: Donald F. Conway, CPA Mercadien, P.C., Certified Public Accountants. Forensic Accounting, Political Corruption & White Collar Offenses
Presented by: Donald F. Conway, CPA Mercadien, P.C., Certified Public Accountants Forensic Accounting, Political Corruption & White Collar Offenses Defining Fraud The dictionary defines fraud as a deception
More informationSummary of career history
Name: Position: Qualifications: David Prior Managing director ACA, MA (Hons) Cantab Summary of career history David has had over twenty years experience as a forensic accountant. He is managing director
More informationSCOTTISH CHILDREN S REPORTER ADMINISTRATION
Part 1 - Policy for Fraud Prevention, Detection and Investigation 1. Introduction 1.1 SCRA like other public bodies, has a duty to conduct its affairs in a responsible and transparent way and to take into
More informationWHISTLE BLOWING POLICY & PROCEDURES
Management Circular No: GCSL/01.2013 Revised: 01/2014 WHISTLE BLOWING POLICY & PROCEDURES All rights reserved. No part contained in this Policy may be reproduced or copied in any form without the written
More informationAUDIT COMMITTEE TERMS OF REFERENCE
AUDIT COMMITTEE TERMS OF REFERENCE 1. Purpose The Audit Committee will assist the Board of Directors (the "Board") in fulfilling its oversight responsibilities. The Audit Committee will review the financial
More informationFor personal use only
CONTENTS Introduction Objective Scope Standards of Behaviour Work Environment Community Engagement Financial Information and Integrity Company Property and Information Bribery and Corruption Breaches Approval
More information08-01789-brl Doc 5399 Filed 06/27/13 Entered 06/27/13 12:27:17 Main Document Pg 1 of 8
Pg 1 of 8 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK SECURITIES INVESTOR PROTECTION CORPORATION, Plaintiff-Applicant, v. Adv. Pro. No. 08-01789 (BRL) SIPA Liquidation (Substantively Consolidated)
More informationResearch Article. Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study
Research Article ISSN: XXXX-XXXX Variations in Opinions toward Disclosure Trend of Insurance Companies in Bangladesh: An Empirical Study Md. Abu Bokar Siddique 1, Taposh Kumar Neogy 2, Md. Rabiul Islam
More informationINTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 240 THE AUDITOR S RESPONSIBILITY TO CONSIDER FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS CONTENTS
INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 240 THE AUDITOR S RESPONSIBILITY TO CONSIDER FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS CONTENTS Paragraphs Introduction... 1-3 Characteristics of Fraud...
More informationEmployment Practices Liability Insurance and Insurance Coverage for Employee Dishonesty
Employment Practices Liability Insurance and Insurance Coverage for Employee Dishonesty Michael Conley, Esq. (267) 216-2707 mconley@andersonkill.com AAPA Port Administration and Legal Issues Seminar Baltimore,
More informationDirectors & Officers Liability Insurance. Presented by Caroline Yeo
Directors & Officers Liability Insurance Presented by Caroline Yeo The Structure of D&O Insurance Covered claim against directors and officers Covered securities claim against the company itself Indemnification?
More informationFraud Prevention, Detection and Response. Dean Bunch, Ernst & Young Fraud Investigation & Dispute Services
Fraud Prevention, Detection and Response. Dean Bunch, Ernst & Young Fraud Investigation & Dispute Services Agenda Fraud Overview Fraud Prevention Fraud Detection Fraud Response Questions Page 2 Fraud Overview
More informationGlossary 2. About this chapter 3. 7.1 About fraud and corruption prevention and control 4
Contents Glossary 2 About this chapter 3 7.1 About fraud and corruption prevention and control 4 7.1.1 How to use this toolkit 5 7.1.2 What is fraud and corruption? 6 7.1.3 The Australian Standard AS 8001:2008
More informationA FRAUD EXAMINATION COURSE: PREPARATION FOR THE INTERNATIONAL CFE EXAMINATION (EQUIVALENT TO THE ADVANCE CERTIFICATE FRAUD EXAMINATION: SAQA NQF
A FRAUD EXAMINATION COURSE: PREPARATION FOR THE INTERNATIONAL CFE EXAMINATION (EQUIVALENT TO THE ADVANCE CERTIFICATE FRAUD EXAMINATION: SAQA NQF 6) Course 1: 12-16 March 2012 and 26-30 March 2012 Course
More informationMS in Accounting. Prepare for a Successful Accounting Career. Focus Your Master s in Forensic Accounting. MS in Accounting Required Courses
MS in Accounting Prepare for a Successful Accounting Career Financial crises, legislation requiring greater transparency in financial reporting and other industry changes mean forensic accounting career
More informationGLOBAL PORTS INVESTMENTS PLC
Adopted by the Directors of GLOBAL PORTS INVESTMENTS PLC Resolution of 14 July 2008 GLOBAL PORTS INVESTMENTS PLC (previously GLOBAL PORTS INVESTMENTS LTD) ANTI-FRAUD POLICY TABLE OF CONTENTS 1. INTRODUCTION.....
More informationForensic accounting and the law: The forensic accountant in the capacity of an expert witness
MPRA Munich Personal RePEc Archive Forensic accounting and the law: The forensic accountant in the capacity of an expert witness Marianne Ojo Covenant University 18. April 2012 Online at https://mpra.ub.uni-muenchen.de/38180/
More informationPUBLIC ACCOUNTANTS COUNCIL HANDBOOK
PUBLIC ACCOUNTANTS COUNCIL HANDBOOK Adopted by the Public Accountants Council for the Province of Ontario: April 17, 2006 PART I: PROFESSIONAL COMPETENCY REQUIREMENTS FOR PUBLIC ACCOUNTING PART II: PRACTICAL
More informationGood Corporate Governance: Essential to Prevent Conflicts of Interest and Fraud Pakistan s s Experience
Good Corporate Governance: Essential to Prevent Conflicts of Interest and Fraud Pakistan s s Experience By: Asad Ali Shah Partner, Deloitte Pakistan Council Member, Institute of Chartered Accountants of
More informationDIPLOMA IN FORENSIC ACCOUNTING SYLLABUS. Background information to the modules
DIPLOMA IN FORENSIC ACCOUNTING SYLLABUS Background information to the modules Background to Module 1 DIPLOMA IN FORENSIC ACCOUNTING SYLLABUS The aim of this module is to give participants an introduction
More informationwww.law.gen.in Union Law Minister Shri Bindeshwari Dubey (extreme right) inaugurating the National Law Institute of India (NLII)
1 www.law.gen.in This website titled www.law.gen.in is the official website of the Nationals Law Institute of India established in the year 1988 and inaugurated by the then Union Law Minister Shri Bindeshwari
More informationA Preliminary Study on the use of Forensic Accounting techniques to determine property agency trust accounting compliance
A Preliminary Study on the use of Forensic Accounting techniques to determine property agency trust accounting compliance HERA ANTONIADES University of Technology, Sydney New South Wales, Australia 2009
More informationPHILIP H. HILDER H I L D E R A N D A S S O C I A T E S, P. C. 8 1 9 L O V E T T B L V D. H O U S T O N, T E X A S 7 7 0 0 6 7 1 3-6 5 5-9 1 1 1 W W W
FCPA Now and Later PHILIP H. HILDER H I L D E R A N D A S S O C I A T E S, P. C. 8 1 9 L O V E T T B L V D. H O U S T O N, T E X A S 7 7 0 0 6 7 1 3-6 5 5-9 1 1 1 W W W. H I L D E R L A W. C O M Purpose
More informationBelow are the module descriptions for all modules currently taught on our BA (Hons) Accounting and Finance course.
BA (Hons) Accounting and Finance module descriptions Below are the module descriptions for all modules currently taught on our BA (Hons) Accounting and Finance course. Year One Core Modules Economics for
More informationBDO NORDIC. Investigation, fraud prevention and computer forensics. You can guess. You can assume. Or you can know. And knowing is always better.
BDO NORDIC Investigation, fraud prevention and computer forensics You can guess. You can assume. Or you can know. And knowing is always better. CONTENT OUR SERVICES 3 Investigation - Identifying the facts
More informationValuation Services. Global Capabilities Delivered Locally KPMG LLP
Valuation Services Global Capabilities Delivered Locally KPMG LLP Today s global environment has elevated the importance of valuations that support financial reporting, tax planning, litigation, and mergers
More informationCyber and data Policy wording
Please read the schedule to see whether Breach costs, Cyber business interruption, Hacker damage, Cyber extortion, Privacy protection or Media liability are covered by this section. The General terms and
More informationBasic principles of Accounting
Unit 1 Basic principles of Accounting Glossary COMPLEMENTARY each activity depends on the other INTEGRATED treated as a combined whole What is accounting? Accounting is concerned with two separate but
More informationACCT 510 Forensic Accounting Spring 2015 T/R 10:50 12:05 PM, Tate 304
ACCT 510 Forensic Accounting Spring 2015 T/R 10:50 12:05 PM, Tate 304 Instructor: Jason Rasso, Ph.D., CFE Office: Beatty 215 E-Mail: rassojt@cofc.edu Office Phone: 953-3030 Office Hours: T/R 8:30 9:15
More informationPOLICY ON FRAUD, MALPRACTICE AND IRREGULARITY
POLICY ON FRAUD, MALPRACTICE AND IRREGULARITY Introduction This policy sets out the University s response to instances, or suspected instances, of fraud, malpractice and irregularity. Where appropriate,
More informationINTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 240 THE AUDITOR S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS
INTERNATIONAL STANDARD ON AUDITING (UK AND IRELAND) 240 Introduction THE AUDITOR S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS (Effective for audits of financial statements for
More informationWHITE-COLLAR CRIMES IN CALIFORNIA DOMENIC J. LOMBARDO
WHITE-COLLAR CRIMES IN CALIFORNIA Although White-Collar Crimes are Non-Violent Offenses They are Criminal Offenses Nonetheless and Can be Punished Just as Harshly as Other, More Well-Known, Crimes; a Basic
More informationForensic accountants, forensic accounting certifications, and due diligence..pdf
Capella University From the SelectedWorks of Wm. Dennis Huber February 2, 2013 Forensic accountants, forensic accounting certifications, and due diligence..pdf Wm. Dennis Huber Available at: http://works.bepress.com/wmdennis_huber/11/
More informationOECD Guidelines for Good Practice for Insurance Claim Management
DIRECTORATE FOR FINANCIAL AND ENTERPRISE AFFAIRS OECD Guidelines for Good Practice for Insurance Claim Management These Guidelines, prepared by the OECD Insurance Committee, were adopted by the OECD Council
More informationEconomic crime has risen to
Insurance companies need to task economic crime as a top priority Economic crime has risen to its highest level in the past six years and the insurance industry is no exception. This is one of the many
More informationKAREN KINCAID BALMER, CPA, CFF, CFE, CrFA
KAREN KINCAID BALMER, CPA, CFF, CFE, CrFA Forensic Accounting and Litigation Services Contact Information: 917-301-5897 320 East 46 th Street 5G, New York, NY 10017 karenbalmer@kcfacpa.com As a Certified
More informationHalloween Costume Ideas for the Wii Game
Effective 7/1/2015 63G-2-305 Protected records. The following records are protected if properly classified by a governmental entity: (1) trade secrets as defined in Section 13-24-2 if the person submitting
More informationSTATEMENT FROM THE CHAIRMAN
STATEMENT FROM THE CHAIRMAN In an ever-changing global marketplace, it is important for all of us to have an understanding of the responsibilities each of have in carrying out day-to-day business decisions
More informationSKY S WAYS OF WORKING. Believe in better
Believe in better Sky s Ways of Working - OUR COMMITMENT TO DOING THE RIGHT THING Sky is a valued part of everyday life in over 10 million homes. We entertain, excite and inspire customers with a great
More informationUniversity of Florida, Fisher School of Accounting Masters of Accountancy, 1992 Bachelor of Science, Accounting, 1990
CURRICULUM VITAE KAREN B. FORTUNE Certified Public Accountant Certified in Financial Forensics Masters of Accountancy EDUCATION PROFESSIONAL University of Florida, Fisher School of Accounting Masters of
More informationFRAUD RISK ASSESSMENT
FRAUD RISK ASSESSMENT All agencies are subject to fraud risks and need to complete a fraud risk assessment for their agency at least every biennium. A detailed fraud assessment needs to be performed by
More informationNo Hiding Place. Insurance Fraud Exposed. September 2012
No Hiding Place Insurance Fraud Exposed September 2012 NO HIDING PLACE INSURANCE FRAUD EXPOSED 3 Executive summary Every hour of every day 15 fraudulent insurance claims are exposed in the UK. Insurance
More informationGovernance, Risk & Compliance Management. Julian Hunn, Operations Manager Professional Standards
Governance, Risk & Compliance Management Julian Hunn, Operations Manager Professional Standards Session Plan GRC Governance, Risk & Compliance Management What is corporate governance? Directors duties
More informationWOLTERS KLUWER COMPANY VALUES AND BUSINESS PRINCIPLES
WOLTERS KLUWER COMPANY VALUES AND BUSINESS PRINCIPLES Mission statement and introduction Wolters Kluwer s customers face critical decisions every day; and the need to get them right. That is why Wolters
More informationWHISTLEBLOWING POLICY NUS policies adopted and adapted by Yale-NUS College
WHISTLEBLOWING POLICY NUS policies adopted and adapted by Yale-NUS College Introduction 1. The University and Yale-NUS College (the College) are not-for-profit organizations that rely largely on public
More information