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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

  • Structure a system based on the COSO framework
  • Map processes and identify key control points
  • Segregate duties and secure delegations of authority
  • Recognise fraud schemes and their red flags
  • Set up a whistleblowing channel and response plan

Programme

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

Target audience

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

In the same area

Ref. FP-101 Advanced

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Moving from input-based to results-based budgeting: building programmes, objectives and indicators that hold up before parliament and before donors.

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Ref. FP-102 Advanced

Public accounting and IPSAS standards

Leading the transition to accrual accounting and producing financial statements compliant with international public sector standards.

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Ref. CP-201 Foundation

Public procurement: tendering and contract execution

Mastering the full procurement chain, from needs definition to final acceptance, and legally securing every decision.

Public finance →
Ref. AR-301 Advanced

Internal audit: from risk mapping to the audit report

Running a full internal audit assignment to international standards, and producing recommendations management actually implements.

Public finance →