Training

Sometimes, an internal investigation is required. Regrettably little thought is given to the understanding of the investigation process. Some one (a person from HR or management) is asked to conduct this investigation. This can be disastrous to the company if this person is not aware of the specific requirements to investigate the allegations. 

ACCA can provide training at all levels of investigation. Mick Symons has been investigating matters for over 30 years. He has investigated major frauds, homicides, drug investigations and corruption related investigations.

Besides his experience as an investigator, Mick Symons has prepared and delivered material on managing investigators, exhibit handling, and interview techniques to a broad section of government and other professionals (auditors, accountants, and lawyers).

He will guide the investigator by outlining the need for an investigation plan, a “wants analysis”, identification of persons, documents or other material to assist in achieving your goals. He will assist in identifying and retaining the required evidence.

The final report must be structured to meet the requirements of the company as well as ensuring the “Delegate” (deciding member) has sufficient evidence to resolve the issue. 

ACCA can assist you if you believe it is necessary to conduct internal investigations. We will work with youto show you how to locate evidence, interview personnel and prepare final reports. This will include aspects of the PEACE interviewing techniques to address the required elements of successful interview.

Procurement is a major area of concern for companies. This area attracts fraud and corrupt activities. Mick Symons provides specialist training. He conducts a three-day International Master Class in this area in Singapore. He is a Certified Fraud Examiner (CFE).

He can assist with training, developing and/or review of policies. He can also assist in preparing check lists and other documents to ensure integrity within the procurement process.

He has acted as a probity auditor in relation to major developments for a major Sydney metropolitan council.

Some of the things you will learn in the training include:

How to Manage Investigations

Alice (when in Wonderland) asked the Cat to tell her which way she should go. The Cat advised her that it would “depend a good deal on where you want to get to.”

Management of investigations follows this same advice. You need to identify your goals and what you want to achieve from the investigation.

There is a need to prepare an investigation plan, a “wants analysis” and identification of persons, documents or other material that can assist in achieving your goals.

Mick Symons can assist with training of personnel in the management of a single investigation or the training of a “manager” who has oversight of a number of investigations.

The training addresses all aspects of the investigation process from the first report of an allegation, preparing the plan and investigation process and then the report for the adjudicating authority.

How to Investigate

Sometimes there is a need to conduct an initial investigation of allegations of misconduct.

This needs to be approached with caution and is recommended due to issues associated with the need to ensure the security of evidence as well as the required procedural fairness required for persons under investigation.

However, if the firm believes they are able to conduct the initial investigation then ACCA can assist with advice as to what actions to take in such instances.

It must be appreciated that Investigations can be complex or simple. It does not matter what you are investigating because there is one approach that applies in every instance.

You must plan – if you do not plan then you will fail. It is important to appreciate your role is to gather relevant evidence relating to the matter(s) under consideration.

ACCA will assist you in identifying the various types of evidence to be considered in an investigation and methodology to obtain this material.

We will work with you, a part of an intensive training course, to show you how to locate evidence, interview personnel and prepare final reports. This will include aspects of the PEACE interviewing techniques in order to address the required elements of successful interview.

A Simple Investigative Model  – 5w and 1H Model

This model is practical way to approach any type of investigation.

The investigator considers the following questions in relation to each aspect of the alleged conduct:

• What happened?
• Where did it happen?
• Who was involved?
• When did it occur?
• Why did it occur?
• How did it occur?

This simple approach is the foundation to any investigation. It is applied initially and progressively through the investigation process to identify key and respond to key issues. It is the foundation to planning the investigation, interviewing witnesses and persons of interest.

Procurement Corruption Training

Corruption within procurement can occur in the public and private sector. It can involve:

• An employee providing confidential information to a tenderer resulting in an unfair advantage.
• A procurement officer having an interest in a private company producing goods/services relevant to their operations and submitting tenders to the company without declaring this interest
• A member of a procurement panel or a procurement officer not declaring an existing relationship or secondary employment with a tenderer for that contract.
• Two tenderers colluding with one submitting a ‘dummy’ bid and one a genuine bid.
• An employee colluding with a contractor to falsify or inflate invoices

Mick Symons provides specialist training in this area. He conducts a regular three day International Master Class in this area in Singapore.

Mick can assist with training, developing and or review of policies. He can also assist in preparing check lists and other documents to ensure integrity within the procurement process.

Mick has acted as a probity auditor in relation to major developments for a major Sydney metropolitan council.

Procurement Fraud Prevention Training

This is closely allied with “corruption in procurement”. In this instance the actions are generally restricted to one person.

Fraud in procurement generally involves the actions of an employee. The primary conduct is linked to asset misappropriation.

The Association of Certified Fraud Examiners (ACFE) have key areas where an employee is able to defraud the business. This includes such areas as the false requisition (ordering) of assets either externally or internally, the ordering of goods for personal use and/or resale through various avenues, or the improper supply of goods to a third party at a reduced rate for payment to the employee.

ACCA is able to monitor and review these transactions to identify anomalies in transactions leading to the identification of fraudulent schemes.