Financial Statement Fraud Read more about Financial Statement Fraud This presentation explains how errors and manipulations arise, and enumerates the types of financial statement frauds and analysis.
Professional Skepticism Read more about Professional Skepticism This presentation tackles the relevance of professional skepticism in forensic accounting, and how this can help uphold integrity.
Fraud Concepts and Red Flags Read more about Fraud Concepts and Red Flags 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.
Integrity Violations and Indicators Read more about Integrity Violations and Indicators This presentation provides a snapshot of integrity indicators, and shows the consequences of integrity violations in Asian Development Bank-financed projects.
Common Objective of the Office of Anticorruption and Integrity and Standard of Supreme Audit Institutions Read more about Common Objective of the Office of Anticorruption and Integrity and Standard of Supreme Audit Institutions This presentation gives an overview of Asian Development Bank's Office of Anticorruption and Integrity (OAI) and how its role relates with the objective of Standard of Supreme Audit Institutions (SAIs).
Introduction of Overall Agenda Read more about Introduction of Overall Agenda This presentation explains the rationale behind the workshop and how corruption affects the projects supported by Asian Development Bank.
Independent Due Diligence Read more about Independent Due Diligence Due diligence is a pre-requisite in identifying frauds and irregularities. This presentation provides helpful sources to verify accuracy of information and actual cases of irregularities detected through due diligence.
Procurement Irregularities in ADB Projects and Lessons Learned from Procurement-Related Reviews Read more about 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, identify irregularities, inspect project outputs, and recommend enhancements.
Why Are We Here? Read more about Why Are We Here? This presentation explains the rationale behind the Forensic Accounting Workshop and how corruption affects the projects supported by Asian Development Bank.
Office of Anticorruption and Integrity's Mandate and Integrity Principles Read more about 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.