Combating Fraud and Corruption in and by the Public Sector

Transcription

1 Combating Fraud and Corruption in and by the Public Sector Summer Course June 2017 Potsdam (near Berlin) Academic Director: Senior Audit Manager, Ministry of Finance, The Hague Natasa Misovska Advisor to the General IPA Auditor for Audit Methodology and Development, Audit Authority for Audit of IPA, Republic of Macedonia Paul van Sprundel Chief Audit Executive, Federal Internal Audit Service, Brussels Wietze Geertsma IT Auditor, Ministry of Finance, The Netherlands Lodewiek Jansen IT Auditors, Ministry of Finance, The Netherlands Declan Wylde Transport Infrastructure Ireland, Dublin Topics Day 1: Prevention and Detection of Fraud and Corruption Preventive actions: The role of good governance and the governance framework; risk assessment and management How to identify and analyse risks for your institution? How to design a fraud prevention strategy for your institution? Practical case: Risk analysis regarding key requirement 2 Selection of Operations Day 2: Interactive Game on Combatting Fraud and Corruption Irregularities, fraud and corruption The Anti-fraud cycle: Implementing effective and proportionate anti-fraud measures Prevention and detection of fraud & corruption Day 3: Investigation and Control & Fraud in Public Procurement Adequate evaluation and control mechanisms Set up an audit service Anti-fraud measures in ESI funds and IPA programmes Fraud and corruption in the procurement cycle Practical exercises: Investigating and combating fraud in infrastructure and transport projects Day 4: Cybercrime & New Fraud Patterns and Risks Cybercrime: Risks and consequences for public authorities Case study on intellectual property fraud Hackers Life : Live demonstration of hacking activities New fraud patterns and trends Expert from the Corruption and Economic Crime Branch, UNODC, Vienna (invited)

2 General Information Current Challenges for Responsible Authorities Fraud and corruption in the public sector dramatically harm the economy, public finances as well as the reputation and credibility of the public institution! Fraud and corruption are evolving in ever new forms, especially with the use of new technologies, these practices happen to proceed in a complex, hardly traceable way. Fraudulent and corrupt actions in the public sector are often exceeding the financial losses directly involved, enormously impacting upon the economy and public finances as well as the reputation and credibility of the public institution. Investigations, especially if not performed effectively, will be cost-intensive and lengthy. Public authorities need to implement proactive measures and tools to effectively prevent and detect fraud and corruption! Therefore, public authorities need to be increasingly vigilant in setting-up anti-corruption and fraud systems and implementing appropriate policies and procedures of transparency, integrity and accountability to assist with the prevention and early detection of fraud and corruption. Risk managers and anti-corruption officers in public bodies need to be aware of preventive and detective measures and strategies but also to enable and empower the employees of the institution to understand the principles of fraud and corruption, how to report it and the impact thereof. Methodology During this Summer Course you will learn how to implement and to improve your anti-fraud cycle. Leading experts from national and international public institutions will create a helpdesk for you and discuss your individual cases and questions with you. The participants will be actively involved. The sessions will combine lectures, case studies, practical exercises and interactive discussion on practical problems. You will have ample opportunities to present your own problematic issues and discuss them with the speakers and participants from other countries. Social activities in the evenings provide a perfect opportunity for (informal) networking. Just send to us your cases and questions in advance! We will forward them to our speakers, who will include your issues in the programme and answer them during the Summer Course. All information concerning such problems and cases will be treated confidentially.

3 General Information Methodology The process of true learning happens in three stages: Identification of the main points or principles Appreciation of the complexities and limitation of the principles, and Application of the principles Our Training Method combines these three stages of learning to ensure that the participants obtain the best possible understanding of EU rules. The participants will be actively involved in the Summer Course. The sessions will combine lectures, tutorials, case studies and discussion on practical problems. You will have ample opportunities to present your own problematic issues and discuss them with the speakers and participants from other Member States. Just send to us your cases and questions in advance! We will forward them to our speakers, who will include your issues in the programme and answer them during the training. All information concerning such problems and cases will be treated confidentially. Participants will receive extensive materials: All presentations shown during the Summer Course (inclusive online access to all presentations after the course) Confirmations of Participation Selection of corresponding journals published by Lexxion Why should you participate? Make sure your organization is taking precautions against fraud and corruption Become familiar with techniques and tools to prevent and detect fraud and corruption Receive recommendations how to protect your electronic assets Benefit from the knowledge and experience of leading experts Experience real-life cases and a number of interactive exercises Exchange with colleagues in discussion rounds and group work Enjoy networking and social activities in a great atmosphere at the beautiful city Potsdam. During this Summer Course you will learn how to implement and to improve your anti-fraud cycle. Leading experts from national and international public institutions will create a helpdesk for you and discuss your individual cases and questions with you. Prosecution Prevention Anti- Fraud Cycle Detection Correction

4 Programme Day 1: Prevention and Detection of Fraud and Corruption 08:30 Registration & Welcome Coffee 09:00 Welcome & Interactive Introduction Round 12:15 Preventive Actions: Risk Assessment and Management, Senior Audit Manager, Ministry of Finance, The Hague Paul van Sprundel, Inspector-general of Finance, Chief Audit Executive a.i., Federal Internal Audit Service, Brussels 10:00 Natasa Misovska, Advisor to the General IPA Auditor for Audit Methodology and Development, Audit Authority for Audit of IPA, Republic of Macedonia General Overview and Key Concepts Integrity, Fraud and Corruption: What does this mean? Prevention: Values and standards and good governance framework as means to promote integrity Preventive actions: How risk management, evaluation and control mechanisms can prevent fraud and corruption Detective actions: How internal audit, forensic audit and whistle blowers can help to detect fraud and corruption Repression: Repressive action can be taken by forensic audit, fraud and corruption fighting entities and public prosecution Paul van Sprundel 11:00 Coffee Break 11:30 Preventive Actions: The Role of Good Governance and the Governance Framework Threats inside and outside the organisation Risk identification Risk assessment (probability impact) fraud risk assessment Analysing the risks identifying the risk causes Which methods and procedures can be implemented for prevention? How to design, implement and incorporate a culture of integrity effective anti-fraud policies, deterrence techniques and vigilance systems 13:00 Lunch Break 14:00 Group Work Exercises: How to Identify and Analyse Risks for your Institution? How to Design a Fraud Prevention Strategy for your Institution? Checklist and Guidance Natasa Misovska Samuel De Jeaggere (invited) 16:00 Coffee Break 16:30 Practical Case: Risk Analysis Regarding Key Requirement 2 Selection of Operations Legal/regulatory framework Tone at the top: the tone in Government and at the top of the civil service Trust in government/civil service is a basic condition HR management and internal communication Ethics and compliance Samuel De Jeaggere, Corruption and Economic Crime Branch, UNODC, Vienna (invited) 18:30 Evening Event & Common Dinner

5 Programme Day 2: From Identifying Risks to Successfully Combating Fraud and Corruption An Interactive Game 09:00-17:00 Combating Fraud and Corruption An Interactive Serious Game Interactive Session with practical cases, exercises and group work Irregularities, Fraud and Corruption o An Alert on Fraud and Corruption (BP) o Identifying risks o Risk areas (public procurement, HR, tax) Conducting Fraud Risk Assessment and Risk Analysis o Risks of corruption, bribery, manipulation, non-integrity o How to control those risks? The Anti-fraud cycle: Implementing Effective and Proportionate Anti-fraud Measures o Preventive, detective, corrective ones o The most important fraud symbols o How to make use of them to recognise cases of fraud and corruption Prevention of Fraud & Corruption o The most important instruments, methods, standards, o (New) techniques and sources o What are red flags and signals for fraud? o Which methods and procedures can be implemented for detection and correction? o Fraud hotlines and helpdesks: critical success factors, financing of hotlines, successful cases, Senior Audit Manager, Ministry of Finance, The Hague Day 3: Investigation and Control & Fraud in Public Procurement 09:0009 :00 Adequate Evaluation and Control Mechanisms How to Set up an Audit Service The Belgian Experience How to manage risks? Internal audit can help to prevent and detect fraud and corruption Internal audit is not forensic audit Forensic audit as a mean to fight fraud and corruption How to set up an internal audit and/or a forensic audit entity Cooperation with the external auditor Can whistle blowers really be protected? Within the Belgian context: other fraud and corruption fighters: the federal Ombudsman, law enforcement entities Paul van Sprundel 10:30 Coffee Break 11:00 Fraud Investigation and Prosecution: A Practical Experience from the Netherlands Division of tasks Communicating fraud and corruption findings to authorities and between them Components of an investigation plan 11:30 Anti-Fraud Measures in European Structural and Investment (ESI) Funds and IPA Funds Programmes Fraud Risks in ESI and IPA-Programmes Responsibilities of programme bodies How to set up a proper programme management and control system? Risk analysis and management Prevention, detection and follow-up of fraud How to detect and handle fraudulent beneficiaries of ESI and IPA funded projects? Natasa Misovska Expert from Managing Authority (invited) 12:30 Lunch Break

6 Programme 13:30 Fraud and Corruption in the Procurement Cycle Risks and opportunities for fraud and corruption in the procurement cycle (pre-tendering, tendering and contracting phase) Collusive tendering and bid-rigging: Behavioural patterns and regulatory experience Implications for public authorities and bidding companies: recovery and litigation Grzegorz Lang, Director, Economic Regulation Improvement Department, Ministry of Economy, Poland (invited) 15:00 Coffee Break 15:30 Practical Exercises: Investigating and Combating Fraud in Infrastructure and Transport Projects Do s & don ts to prevent fraud in the different stages of the procurement cycle How to detect bid-rigging: red flags How to design and conduct an investigation in practice Declan Wylde, Transport Infrastructure Ireland, Dublin 10:30 Coffee Break 11:00 Hackers Life Part 1: How can Hacking Harm Public Authorities? What is ethical hacking and how do they work? Which tools they make use of and how they get detailed/personal/secret information How can they improve the security in a public sector organisation to prevent hacking and theft by real hackers Wietze Geertsma & Lodewiek Jansen 11:30 Hackers Life Part 2: Live Demonstration of Hacking Activities Ethical hackers can gain access to your personal (sensitive) data. This workshop will help you to become aware of the risks of hacking and will show you how to better protect yourself of these fraudulent activities. Wietze Geertsma & Lodewiek Jansen 19:00 Common Social Activity in the Evening Day 4: Cybercrime & New Fraud Patterns and Risks 09:00000 Cybercrime and New Fraud Patterns: Risks and Consequences for Public Authorities The Case of Intellectual Property Cybercrime: What is at stake at public authorities What are the risks, the damage and the consequences for public authorities and How can public authorities protect the data and intellectual property of their projects/beneficiaries? Danger of new fraud patterns IT trends and their new fraud risks New fraud red flags and indicators Wietze Geertsma and Lodewiek Jansen, IT Auditors, Ministry of Finance, The Netherlands 13:15 Résumé Closing stories and some hints 13:30 Lunch Break 14:30 End of the Summer Course & Distribution of Certificates Just send us your cases and questions in advance! We will forward them to our speakers, who will include your issues in the programme and answer them during the workshop. All information concerning your questions and cases will be treated confidentially. As the number of participants is limited, participants will benefit from a maximum of exchange and discussion of their individual questions.

7 Registration Venue Hotel am Jägertor Hegelallee Potsdam Germany Participation fee YES, I would like to participate for the reduced fee for public authorities EUR 2.900,00 (excl. VAT). YES, I would like to participate for the regular fee of EUR 3.500,00 (excl. VAT). YES, I am EStIF/EPPPL-subscriber (100,00 EUR discount applicable). Register by 19 May and receive a 10% discount. The German VAT of 19% will be added where applicable. The participation fees include the course material, drinks and snacks during the breaks and lunch as well as evening events. Newsletter subscription Please send me information about Structural and Investment Funds issues for free. I may unsubscribe from this service any time. Cancellations Cancellations should be made in writing per post or fax. Please note that the full fee will be charged for cancellations received after 5 June 2017 (included illness or impediment which prevents her or him from fulfilling her or his duties). Nomination of a substitute remains possible. A cancellation arising by reason of too small a number of participants is effected no later than two weeks prior to the seminar. In this case the participation fee will be refunded. A requirement for reimbursement of travel and accommodation expenses as well as loss of working hours is not possible, unless such costs result from wantonly negligent or deliberate behaviour on the part of the organiser. For more detailed information, scope and conduct of contract as well as cancellation policy, please check the Terms & Conditions on our website. Please register with: Juliana Veit Lexxion Publisher Güntzelstr Berlin, Germany Phone: +49 (0) Fax: +49 (0) veit@lexxion.de online: Name Position, Department Company Name Address Address Phone, Fax Customer No. of EStIF/EPPPL-Subscription VAT Reg.-No. Date, Signature Upcoming events State Aid from A to Z 29 August - 1 September 2017 Lake Como (near Milan), Italy Intensive Four-day Summer Course For experts involved in funding of economic activities - financed both from national budget and ESI Funds - it is essential to be aware of the complex State aid regime. Our Summer Course will give you a comprehensive overview of the essential State aid regulations and provide you with a practical "toolbox" for assessment of State aid and design of public measures compatible with the Internal Market. Each day, the experts' presentations will be enriched by working group exercises, best practices examples and interactive case studies. How to Improve Management Verifications? September 2017 Vienna Intensive Workshop Verification of Expenditures: Methodology & Practice Carrying out Verifications in Practice Verifying Simplified Cost Options, Eligibility of Expenditure, State Aid & Public Procurement The Assurance Package: Management Declaration, Annual Accounts and Annual Summary Errors, Irregularities & Financial Corrections