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Public finance, taxation and treasury

Internal control and anti-fraud frameworks

Designing a proportionate internal control system and detecting the fraud schemes most common in public organisations.

Learning objectives

  • 01

    Structure a system based on the COSO framework

  • 02

    Map processes and identify key control points

  • 03

    Segregate duties and secure delegations of authority

  • 04

    Recognise fraud schemes and their red flags

  • 05

    Set up a whistleblowing channel and response plan

Programme outline

  1. 1The COSO framework and control components
  2. 2Process mapping and control matrices
  3. 3Segregation of duties, access rights and delegations
  4. 4Fraud typology: misappropriation, corruption, falsified statements
  5. 5Whistleblowing, internal investigation and sanctions

Who should attend

  • Internal control and compliance officers
  • Administrative and financial directors
  • Heads of operational departments
  • Auditors and inspectors

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