Displaying 1041 - 1050 of 1086

NGO/ CSO Contracting

27 July 2016
This presentation outlines the process on how Asian Development Bank engages Civil Society Organizations and non-government organizations. Specifiically, it tackles the issues and challenges, engagement options, and the actual contracting process.

Office of the Auditor General Staff Competency Framework

22 July 2016
Given the extent of work ADB currently has, does its internal audit staff carry the needed skills in completing their tasks? This presentation looks into the crucial role of ADB's Office of the Auditor General (OAG), particularly in ensuring effective and control systems within the Bank. It also…

Implementing Committee of Sponsoring Organizations of the Treadway Commission (COSO) 17 Principles in Audit

22 July 2016
Internal control and fraud deterrence are needed in ensuring efficiency within ADB. The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has released the updated Internal Control—Integrated Framework or COSO 2013 with new 17 principles. Immediately after, ADB’s Office of the…

Continuous Monitoring of Treasury Operations

22 July 2016
Continuous monitoring helps ensure that internal controls are operating as planned, making it a key management process within the Asian Development Bank (ADB). This process comes with a string of benefits, including reduced incidences of fraud, improved customer satisfaction, and enhanced ability…

The Distributed Ledge Technology (Blockchain)

22 July 2016
Blockchain, a ledger technology for auditors, promises real-time viewing and monitoring of transactions. While this game-changer has many uses, its risks should also be looked into.

Internal Audit Capability Model for the Public Sector

21 July 2016
The Internal Audit Capability Model (IA-CM) has different levels aimed at promoting continuous improvement of organizations. It has been validated in collaboration with Internal Auditing Department of the World Bank. IA-CM offers several benefits as it helps in self-assessment, benchmarking, and…

Lessons Learned from Proactive Reviews

24 March 2016
The Asian Development Bank closely looks into each project it supports through Project Procurement-Related Reviews. These reviews offer internal controls, identify irregularities, inspect project outputs, and recommend enhancements.

Fraud Concepts and Red Flags

23 March 2016
To find fraud, one needs to know what it looks like. There are a number of telltale signs of fraud and red flags that auditors need to get familiarized with.

Professional Skepticism

23 March 2016
This presentation tackles the relevance of professional skepticism in forensic accounting, and how this can help uphold integrity.

Financial Statement Fraud

23 March 2016
This presentation explains how errors and manipulations arise, and enumerates the types of financial statement frauds and analysis.