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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, [email protected]
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.