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8/6/2019 Recognising & Investigating Internal Fraud & BySyedThameem
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Recognising & investigating internal fraud and when to take action against staff
Syed Thameem1
By Syed Thameem Revenue Assurance & Fraud Manager
Celtel Uganda
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-
Analysing the causes of internal revenue losses or other possible frauds including humanerror, procedural errors, ignorance and deliberate fraud
Considering methods to identify whether an internal fraud was deliberate or not
Syed Thameem2
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Determining the most appropriate steps in uncertain cases
End of the presentation
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-
k
Considering methods to identify whether an internal fraud was deliberate or not
Who benefits from the mistake?
Analysing the causes of internal revenue losses or other possible frauds including human error,
procedural errors, ignorance and deliberate fraud
Syed Thameem3
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Determining the most appropriate steps in uncertain cases
End of the presentation
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Recognising & investigating internal fraud and when to take action against staff
Lack of Process and Procedures
Inadequate Experience and knowledge about the job
Lack of supervision and accountability
The risk of direct or indirect loss due to a failure of people, process or systems, or due to external events.
Syed Thameem4
Using people inside or outside the organisation to perpetrate the fraud
Ineffective Compliance and Fraud Policies
Improper access and rights level, delegation
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-Analysing the causes of internal revenue losses or other possible frauds including human
error, procedural errors, ignorance and deliberate fraud
h
Who benefits from the mistake?
Considering methods to identify whether an internal fraud was deliberate or not
Syed Thameem5
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Determining the most appropriate steps in uncertain cases
End of the presentation
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Recognising & investigating internal fraud and when to take action against staff
Its difficult to identify the fraud is deliberate or not
We can confirm only thru proper investigation, assessment & interview
It difficult to crack due to team of people involved
Considering methods to identify whether an internal fraud was deliberate or not
Syed Thameem6
Some staff members are well known to be involved in the fraud, if we dont haveevidence, we cant take any legal action otherwise Company will be sued.
Internal fraud will happen if the company continues with disgusted employees orcompanies has any discriminatory policy and procedures
Deliberation will happen due to revenge , personal gain, sabotage
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-Analysing the causes of internal revenue losses or other possible frauds including human
error, procedural errors, ignorance and deliberate fraud
Considering methods to identify whether an internal fraud was deliberate or not
W Who benefits from the mistake?
Syed Thameem7
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Determining the most appropriate steps in uncertain cases
End of the presentation
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Recognising & investigating internal fraud and when to take action against staff
Employees
Dealers
Customers
Who benefits from the mistake?
Syed Thameem8
upp ers
Content Providers / Partners / Carriers
Competition
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-Analysing the causes of internal revenue losses or other possible frauds including human
error, procedural errors, ignorance and deliberate fraud
Considering methods to identify whether an internal fraud was deliberate or not
Who benefits from the mistake?
Syed Thameem9
W
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Determining the most appropriate steps in uncertain cases
End of the presentation
What level of expertise and effort was needed to carry it out?
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Recognising & investigating internal fraud and when to take action against staff
Very extensive
Detailed
Investigative
What level of expertise and effort was needed to carry it out?
Syed Thameem10
eren scenar os
Involving 3 rd parties
Lot of samplings has to be done
Team work with confidential
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-Analysing the causes of internal revenue losses or other possible frauds including human
error, procedural errors, ignorance and deliberate fraud
Considering methods to identify whether an internal fraud was deliberate or not
Who benefits from the mistake?
Syed Thameem11
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
E
Determining the most appropriate steps in uncertain cases
End of the presentation
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
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Recognising & investigating internal fraud and when to take action against staff
Disciplinary Action without confrontation of any law and giving equal opportunity
For All criminal actions, we need to involve Police or Govt. Investigation department
Sueing the employees and take legal action
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Syed Thameem12
n orm ng e ac ons a en aga ns e rau s er o a emp oyees arn ng message
Possible to recover the loss by fidelity insurance
L
T
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-Analysing the causes of internal revenue losses or other possible frauds including human
error, procedural errors, ignorance and deliberate fraud
Considering methods to identify whether an internal fraud was deliberate or not
Who benefits from the mistake?
Syed Thameem13
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
D
End of the presentation
Determining the most appropriate steps in uncertain cases
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Recognising & investigating internal fraud and when to take action against staff
Agenda:-Analysing the causes of internal revenue losses or other possible frauds including human
error, procedural errors, ignorance and deliberate fraud
Considering methods to identify whether an internal fraud was deliberate or not
Who benefits from the mistake?
Syed Thameem14
What level of expertise and effort was needed to carry it out?
Working with internal departments to establish what happened and overcominginternal political factors that might obscure facts
Evaluating options to proceed against staff who appear to have engaged in deliberate fraud
Determining the most appropriate steps in uncertain cases
EEnd of the presentation
