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, mmugisa@summitcl.com

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.