Forensic Accounting Workshop in Bhutan

Events

Forensic Accounting Workshop in Bhutan

29 February 2016 to 01 March 2016

The workshop mainly provided information on the Anticorruption Policy and related procedures of Asian Development Bank (ADB). Similarly, it served as a venue to share knowledge and experiences on fraud prevention and detection techniques, financial reporting, and audit requirements relevant to ADB projects. It was also an opportunity for the participants to exchange anticorruption efforts with supreme audit institutions, anticorruption commissions, and auditors from the private sector.

Program and Learning Materials: 
Date Session / Activity Presentation Material Speaker(s)
29 Feb 2016 Welcome Remarks
29 Feb 2016 Opening Remarks
29 Feb 2016 Why Are We Here?
This presentation explains the rationale behind the Forensic Accounting Workshop and how corruption affects the projects supported by Asian Development...
H. Lorraine Wang, Maria Dionelle Facun
29 Feb 2016 Office of Anticorruption and Integrity's Mandate and Integrity Principles
This presentation outlines the mandate of Asian Development Bank's Office of Anti-Corruption and Integrity, along with the integrity principles it upholds...
H. Lorraine Wang, Maria Dionelle Facun
29 Feb 2016 Team Exercise 1 Identify and Classify Integrity Violations Indicators
29 Feb 2016 Procurement Guidelines
29 Feb 2016 Regulatory Framework and Fraud Concepts
This presentation enumerates the responsibilities of auditors in relation to fraud, and tackles the telltale signs of fraud.
H. Lorraine Wang, Maria Dionelle Facun
29 Feb 2016 Team Exercise 2 Red Flags in Public Expenditure/Public Sector
29 Feb 2016 Professional Skepticism
This presentation tackles the relevance of professional skepticism in forensic accounting.
H. Lorraine Wang, Maria Dionelle Facun
29 Feb 2016 Team Exercise 4 Professional Skepticism
29 Feb 2016 Financial Statement Fraud
This presentation explains how errors and manipulations arise, and enumerates the types of financial statement frauds and analysis.
H. Lorraine Wang, Maria Dionelle Facun
29 Feb 2016 Team Exercise 5 Types of Financial Statement Fraud
Date Session / Activity Presentation Material Speaker(s)
01 Mar 2016 Recap of Day 1
01 Mar 2016 Procurement Irregularities in ADB Projects and Lessons Learned from Procurement-Related Reviews
The Asian Development Bank closely looks into each project it supports through Project Procurement-Related Reviews. These reviews offer internal controls...
H. Lorraine Wang, Maria Dionelle Facun
01 Mar 2016 Team Exercise 7 Identify Common Fraud/ Corruption Schemes
01 Mar 2016 Team Presentation
01 Mar 2016 Independent Due Diligence
Due diligence is a pre-requisite inidentifying frauds and irregularities. Thispresentation provides helpful sources to verify accuracy of information ...
H. Lorraine Wang, Maria Dionelle Facun
01 Mar 2016 Video Presentation
01 Mar 2016 Group Discussion Identification of Audit Procedures
01 Mar 2016 Team Exercise 8 Identify Vulnerable Areas and Potential Misuse
01 Mar 2016 Group Discussion Fraud and Corruption Challenges in Developing Member Countries
01 Mar 2016 Closing Remarks

Disclaimer

The views expressed on this website are those of the authors and do not necessarily reflect the views and policies of the Asian Development Bank (ADB) or its Board of Governors or the governments they represent. ADB does not guarantee the accuracy of the data included in this publication and accepts no responsibility for any consequence of their use. By making any designation of or reference to a particular territory or geographic area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.