Using Polygraph in Audit DATO’ AKHBAR HAJI SATAR FORENSIC CERTIFIED POLYGRAPH EXAMINER [email protected] www.akhbarassociates.com +60172560811
Aug 10, 2019
Using Polygraph in Audit
DATO’ AKHBAR HAJI SATAR FORENSIC CERTIFIED POLYGRAPH
EXAMINER
www.akhbarassociates.com
+60172560811
DEFINITION……
….a person is telling the truth or not
by detecting changes in body functions
such as blood pressure, perspiration and
skin conductivity which can be
stimulated by emotional stress of lying
response to a QUESTION
POLYGRAPH…….
The instrument is not a lie detector.
I’m a lie detector and just as often I’m a truth verifier”
Why Should You use Polygraph
Technology in Audit Work?
To find the truth professionally
To detect a liar
To clear your name!
Solve your case immediately
Possibility to use as a tool to
detain suspect or remand
POLYGRAPH TESTING
As an investigative aid to expeditiously
auditors to solve any type of difficult or
complex cases, especially "insider jobs"
involving many suspects and crimes like
fraud, corruption, theft, insider
sabotage, leakage of commercial
secrets etc.
FACTS ABOUT POYGRAPH
• It has been used in more than 70 countries in the world and one of the most accurate tool to detect deception or truthful
• Under Good Hands it is 98% accurate
• It is impossible to Beat Polygraph
THEORIES …..
PSYCHOLOGICAL
FEAR THEORY
PSYCHE SET THORY
PHYSIOLOGICAL
CENTRAL NERVOUS SYSTEM
VOLUNTARY & INVOLUNTARY
The examinee has to give Yes or
No answers only
IRRELEVANT: Are from Lombok ? Yes
RELEVANT : Did you falsify that document? No
CONTROL : Did you ever steal anything in value? No
ADMINISTRATIVE Anonymous Letter
Recruitment
High Risk Post
Dadah
Sexual Harrassment
Loyalty to Organization
Integrity Testing
Unfair Dismissal
High Risk Job
FRAUD
Internal Investigation
Proof Your Innocent
Theft
Criminal Breach of Trust
Corruption
Conflict of Interest
Forgery
Exhibit
Arson
FRAUD
Industrial espionage
Insurance Fraud
Pre Employment
Establish Truthfulness of Witness
Establish Truthfulness of
Complainant
RELEVANT
Did you falsify that document?
Did you sign the check value RM200k?
Did you leak the company’s information to outsiders?
Did you receive corrupt payment from Abu?
Did have any connection with A’s company?
Did you buy the receipt ?
Did you destroy the receipts?
Did you steal those document?
Did you approve his permit?
Did you any sexual relation with her?
Did you steal the notebook from the office?
Are you involved in any drug?
Did you falsify any information in your application letter?
LEGAL ASPECTS OF
POLYGRAPHY EXAMINATION
• To date, the question of relevancy and admissibility of the
opinion evidence of the polygraph expert has not been discussed in the Malaysian courts.
• Nevertheless there is growing awareness of this field of 'lie-detector' as can be seen in the Singapore case of Eldon where the plaintiff lawyer argued that his client's testimony was unshakeable and that the plaintiff was willing to even undergo a polygraph test to prove his truthfulness.
• It is expected that more such applications on the relevance and admissibility of such evidence would be made in Malaysian courts.
The Polygraph in Asia China: Courts, police (PSB)
Taiwan: Police
Singapore: CPIB, Police -Since 1974
Malaysia: Police, Customs, ATM, ACA
Indonesia:
The Philippines (also private security)
South Korea, Police, military
Japan: Police, Since 1937
Thailand
POLYGRAPH AROUND THE WORLD
United States- 3,900
Canada- 150
South Africa-190
Israel- 80
Russia-390
Japan- 155
Mexico-130
Germany-6
Poland-40
Slovenia-18
Lithuania-30
Thailand- 8
Indonesia - 15
Malaysia- 25
Brunei- 6
How To Become A Certified
Polygraph Examiner
POLYGRAPH SCIENCE ACADEMY MALAYSIA
KUALA LUMPUR
Good moral character
College or University graduate or experience
Graduate of APA* recognized training school
Demonstrated (APA rep) competency
6 week intensive course
* APA = American Polygraph Association
Who Use Polygraph
FBI, CIA Arm Forces: Recruitment & Investigations
Law Enforcement: Recruitment & Investigation
KKK : Recruitment
Corporate & Legal Firms: Recruitment & Internal
Investigation