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Fraud Examiner & Forensic Specialist.

Mustapha B. Mugisa, CFE, CEH

Implementing SuccessfulWhistleblower Strategies

The employee as anintegral part in blowing

the whistle.

Forensic. Advisory. Fraud

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Forensic. Advisory. Fraud

What are the two frauddetection methods in

your organization?How are they implemented?

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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

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2012 Association of Certified Fraud Examiners, Inc. 4

Initial Detection of

Occupational Frauds

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Detection of Fraud Schemes

2012 Association of Certified Fraud Examiners, Inc. 5

Source of Tips

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Detection of Fraud Schemes

2012 Association of Certified Fraud Examiners, Inc. 6

Impact of Hotlines

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Whistleblower in

Uganda

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Provides procedures for protection

of individuals who discloseinformation in public interest

Provides protection againstvictimisation of such people

The Whistle blowers

Protection Act 2010

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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 inplace for employees to raise any concerns in strict

confidence with respect to any act of misfeasance by the

companys management, together with appropriate follow-

up independent investigation of the concerns raised.

Other best practices

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What has gonewrong?

10

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#1: Great strategy, poor implementation

11

Hotlines of local companies are

managed abroad, where attendees

dont know the local language!

Processes are manual suggestion

boxes

No assurance of confidentiality andanonymity

Cases l ike this

wou ld go free!

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#2: Poor response team

12

Limited capacity to address the

fraud problem

Tips are not adequately reviewed toconclusion

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Forensic. Advisory. Fraud

Case study

https://www.scethicsline.com

Web. Email. Phone.English, Luganda and Swahili. 24/7

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Scethicsline.comfeatures

1. Secure ensures total confidentiality & integrity

Cases l ike this

wou ld go free!

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Scethicsline.comfeatures

2. Secure ensures total confidentiality & integrity

Cases l ike this

wou ld go free!

Supports many

organizations wecan customize foryour company.

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Scethicsline.comfeatures

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 l ike this

wou ld go free!

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Scethicsline.comfeatures

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 readinessCases l ike this

wou ld go free!

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Q&AThanks 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

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Summit ConsultingForensic. Advisory. Fraud

www.summitcl.com

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We have beenconsistently ranked byour clients as the best

in our areas.

We specialize in digital forensics, IT security,risk management and fraud prevention.

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Our whistleblowerreporting system is

secure & anonymous.

https://www.scethicsline.com or email or phone.

Available 24/7. English. Luganda and Swahili.

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Are you getting the

right forensic, ITsecurity and anti-

fraud training?

www.iifft.org for all your trainingand certification needs.