ABOUT ACFE TANZANIA CHAPTER

Transcription

1 ABOUT ACFE TANZANIA CHAPTER The ACFE TANZANIA Chapter represents the Assciatin f Certified Fraud Examiners in Tanzania, which is the wrld's largest anti-fraud and white-cllar crime rganizatin and premier prvider f training and educatin in these areas. Our members are cmmitted t reducing white-cllar crime wrldwide and inspiring public cnfidence and bjectivity within the prfessin. This chapter is a cllectin f individuals frm all industries and prfessins, all with a single gal in mind; the reductin f white-cllar crime in Tanzania. Missin The missin f the Assciatin f Certified Fraud Examiners is t reduce the incidence f fraud and white-cllar crime and t assist the members in fraud detectin and deterrence. T accmplish ur missin, the ACFE: Prvides bna fide qualificatins fr Certified Fraud Examiners thrugh administratin f the CFE Examinatin Sets high standards fr admissin, including demnstrated cmpetence thrugh mandatry cntinuing prfessinal educatin Requires Certified Fraud Examiners t adhere t a strict cde f prfessinal cnduct and ethics Serves as the internatinal representative fr Certified Fraud Examiners t business, gvernment and academic institutins Prvides leadership t inspire public cnfidence in the integrity, bjectivity, and prfessinalism f Certified Fraud Examiners Cde f Ethics All Certified Fraud Examiners must meet the rigrus criteria fr admissin t the Assciatin f Certified Fraud Examiners. Thereafter, they must exemplify the highest mral and ethical standards and must agree t abide by the bylaws f the ACFE and the Certified Fraud Examiner Cde f Prfessinal Ethics. Article One A Certified Fraud Examiner shall, at all times, demnstrate a cmmitment t prfessinalism and diligence in the perfrmance f his r her duties. Article Tw

2 A Certified Fraud Examiner shall nt engage in any illegal r unethical cnduct r any activity, which wuld cnstitute a cnflict f interest. Article Three A Certified Fraud Examiner shall, at all times, exhibit the highest level f integrity in the perfrmance f all prfessinal assignments, and will accept nly assignments fr which there is reasnable expectatin that the assignment will be cmpleted with prfessinal cmpetence. Article Fur A Certified Fraud Examiner will cmply with the lawful rders f the curts and will testify t matters truthfully and withut bias r prejudice. Article Five A Certified Fraud Examiner, in cnducting examinatins, will btain evidence r any ther dcumentatin t establish a reasnable basis fr any pinin rendered. N pinin shall be expressed regarding the guilt r inncence f any persn r party. Article Six A Certified Fraud Examiner shall nt reveal any cnfidential infrmatin btained during a prfessinal engagement withut prper authrizatin. Article Seven A Certified Fraud Examiner shall reveal all material matters discvered during the curse f an examinatin, which, if mitted, culd cause a distrtin f the facts. Article Eight A Certified Fraud Examiner shall cntinually strive t increase the cmpetence and effectiveness f prfessinal services perfrmed under his r her directin. ACFE Prfessinal Standards I. Preamble The Assciatin f Certified Fraud Examiners is an assciatin f prfessinals cmmitted t perfrming at the highest level f ethical cnduct. Members f the Assciatin pledge themselves t act with integrity and t perfrm their wrk in a prfessinal manner. Members have a prfessinal respnsibility t their clients, t the public interest and each ther; a respnsibility that requires subrdinating self-interest t the interests f thse served.

3 These standards express basic principles f ethical behaviur t guide members in the fulfilling f their duties and bligatins. By fllwing these standards, all Certified Fraud Examiners shall be expected, and all Assciate members shall strive t demnstrate their cmmitment t excellence in service and prfessinal cnduct. II. Applicability f Cde The CFE Cde f Prfessinal Standards will apply t all members and all Assciate members f the Assciatin f Certified Fraud Examiners. The use f the wrd member r members in this Cde will refer t Assciate members, as well as regular members f the Assciatin f Certified Fraud Examiners. III. Standards f Prfessinal Cnduct Integrity and Objectivity Members shall cnduct themselves with integrity, knwing that public trust is funded n integrity. Members will nt sacrifice integrity t serve the client, their emplyer r the public interest. Prir t accepting the fraud examinatin, members will investigate fr ptential cnflicts f interest. Members will disclse any ptential cnflicts f interest t prspective clients wh retain them r their emplyer. Members will maintain bjectivity in discharging their prfessinal respnsibilities within the scpe f the engagement. Members will nt cmmit discreditable acts, and will always cnduct themselves in the best interests f the reputatin f the prfessin. Members shall nt knwingly make a false statement when testifying in a curt f law r ther dispute reslutin frum. Members will cmply with lawful rders f the curts r ther dispute reslutin bdies. Members will nt cmmit criminal acts r knwingly induce thers t d s. Prfessinal Cmpetence Members will be cmpetent and will nt accept assignments where this cmpetence is lacking. In sme circumstances, it may be pssible t meet the requirement fr prfessinal cmpetence by use f cnsultatin r referral. Members will maintain the minimum prgram f cntinuing prfessinal educatin required by the Assciatin f Certified Fraud Examiners. A cmmitment t prfessinalism cmbining educatin and experience will cntinue thrughut the member s prfessinal career. Members will cntinually strive t increase the cmpetence and effectiveness f their prfessinal services. Due Prfessinal Care Members will exercise due prfessinal care in the perfrmance f their services. Due prfessinal care requires diligence, critical analysis and prfessinal skepticism in discharging prfessinal respnsibilities. Cnclusins will be supprted with evidence that is relevant, cmpetent and sufficient.

4 Members prfessinal services will be adequately planned. Planning cntrls the perfrmance f a fraud examinatin frm inceptin thrugh cmpletin and invlves develping strategies and bjectives fr perfrming the services. Wrk perfrmed by assistants n a fraud examinatin will be adequately supervised. The extent f supervisin required varies depending n the cmplexities f the wrk and the qualificatins f the assistants. Understanding with Client r Emplyer At the beginning f a fraud examinatin, members will reach an understanding with thse retaining them (client r emplyer) abut the scpe and limitatins f the fraud examinatin and the respnsibilities f all parties invlved. Whenever the scpe r limitatins f a fraud examinatin r the respnsibilities f the parties change significantly, a new understanding will be reached with the client r emplyer. Cmmunicatin with Client r Emplyer Members will cmmunicate t thse wh retained them (client r emplyer) significant findings made during the nrmal curse f the fraud examinatin. Cnfidentiality Members will nt disclse cnfidential r privileged infrmatin btained during the curse f the fraud examinatin withut the express permissin f prper authrity r rder f a curt. This requirement des nt preclude prfessinal practice r investigative bdy reviews as lng as the reviewing rganisatin agrees t abide by the cnfidentiality restrictins. IV. Standards f Examinatin Fraud Examinatins Fraud examinatins will be cnducted in a legal, prfessinal and thrugh manner. The fraud examiner s bjective will be t btain evidence and infrmatin that is cmplete, reliable and relevant. Members will establish predicatin and scpe pririties at the utset f a fraud examinatin and cntinuusly reevaluate them as the examinatin prceeds. Members will strive fr efficiency in their examinatin. Members will be alert t the pssibility f cnjecture, unsubstantiated pinin and bias f witnesses and thers. Members shall cnsider bth exculpatry and exculpatry evidence. Evidence Members will endeavr t establish effective cntrl and management prcedures fr dcuments. Members will be cgnizant f the chain f custdy including rigin, pssessin and dispsitin f relevant evidence and material. Members shall strive t preserve the integrity f relevant evidence and material. Members wrk prduct may vary with the circumstances f each fraud examinatin. The extent f dcumentatin will be subject t the needs and bjectives f the client r emplyer. V. Standards f Reprting General

5 Members reprts may be ral r written, including fact witness and/r expert witness testimny, and may take many different frms. There is n single structure r frmat that is prescribed fr a member s reprt; hwever, the reprt shuld nt be misleading. Reprt Cntent Members reprts will cntain nly infrmatin based n data that are sufficient and relevant t supprt the facts, cnclusins, pinins and/r recmmendatins related t the fraud examinatin. The reprt will be cnfined t subject matter, principles and methdlgies within the member s area f knwledge, skill, experience, training r educatin. N pinin will be expressed regarding the legal guilt r inncence f any persn r party. ACFE Tanzania Membership Lcal Chapter membership prvides a number f benefits. ACFE chapters are rganized by members wh reside in a particular gegraphic regin and share an interest in the detectin and deterrence f fraud. Chapters act as lcal agents f the ACFE, prviding cntinued supprt fr members wrldwide. Take advantage f this resurce and enjy benefits including: Netwrking Opprtunities Members attending chapter meetings will have the chance t netwrk with experienced prfessinals, and ther fraud fighters, in additin t participating in lcal prgrams and events that prmte awareness in the prfessin. Members have the pprtunity t learn and share techniques, learn best practices and expand their skills Mentring Opprtunities Chapter membership is made up f fraud fighters with minimal experience t thse with a wealth f anti-fraud knwledge. If yu are new t the prfessin, chapter invlvement is a great way t learn frm the best. If yu are an experienced prfessinal, membership in a chapter gives yu the chance t mentr the next generatin f antifraud prfessinals. Quality, Affrdable Lcal Training all chapter meetings and training events are planned by ACFE members and reflect what

6 is relevant t yur develpment as a member f the ACFE. These meetings ffer members the pprtunity t ask questins and gain valuable infrmatin they can apply t their jb. Chapters will als cnduct full-day seminars ffering a range f speakers and tpics t assist with yur skills develpment ensuring that yu are up t date with the newest trends in the market. Members can earn CPE credits attending chapter events. Regular discussin frums n issues relevant t the lcal envirnment; A training framewrk with hw t guidance and frmal standards; Practical training Technical updates Wrkshps n fraud examinatins; Seminars and Cnferences Cntinuing Prfessinal Educatin fulfilling yur cntinuing educatin (CPE) requirements fr the CFE r ther designatins is easy since we ffer varius learning events annually, all f which are pre-apprved fr CPE by the ACFE. Prmting Fraud Awareness in Yur Cmmunity Chapters enable members t be persnally invlved in the anti-fraud prfessin thrugh training that als meets the needs f the lcal cmmunity. Leadership Rles Available if yu are lking t becme a leader in the anti-fraud cmmunity, chapter participatin is a great place t start. Serving n the Reginal Cmmittees r the Chapter Bard f Directrs prvides the pprtunity t develp yur leadership skills while serving yur cmmunity in a rewarding capacity. Other benefits include: An electrnic newsletter and a vide library

7 Ethical standards Regulating f the industry Discipline and Regulatry ACFE Tanzania has, in cnjunctin with the ACFE Internatinal, an effective disciplinary prcess in place t discipline ur members and t maintain the standards required f a Certified Fraud Examiner n bth the lcal and internatinal level. ACFE Tanzania self-regulates its members.