Enroll & qualify as a Chartered Certified Consultant-Ch.CC & Chartered Fraud Examiner-CFE

GHANA ASSOCIATION OF CERTIFIED CONSULTANTS & FRAUD EXAMINERS

www.gacc.getafricaonline.com, Mobile: 0207932977, office Line: 0372025575, Email: gacc.consultants@gmail.com, Address: P. O. Box YK 1487, Kanda Accra-Ghana, Loc: Centre for National Culture Building-TL

 HAND BOOK & BROCHURE

EXECUTIVE SUMMARY

Available research data shows that consultancy is a 130 to 150 billion dollar industry with recent trends reporting that the developing world is yearning for a boom with lots of consultancy income as the market alone in Ghana is about 3 million Ghana Cedis.

The Ghana Association of Certified Consultants & Fraud Examiners was established by the Professional Bodies Legislative Decree, 1973 (NRCD 143 PB. N0 64) as an Accredited Professional Body and Trade Association of consulting & fraud examining businesses in Ghana and other interested parties. GACC&FE works to enhance and improve the consultancy business climate by promoting members skill set to the general public, protecting the rights of consultants and their businesses, regulating consulting industry & setting standards for consultants/firms to operate and assisting businesses to improve their sales and profits.

Vision

To become a model of excellence in standardizing and regulating consulting/fraud examining practice in Africa

 Mission

To constitute an elite firebrand professional class so as to render excellent, innovative and timely services to the public and by making a valuable contribution to the overall global governance, peace security and justice.

The Mandate of the body:

• Certifying, training and promulgating standards for consulting/fraud examining  practice
• Providing quality assurance through research, policy, business intelligence etc
• Keeping a national data of practitioners and checking to see that they are constantly going ethical behaviour and practice
• Constantly publishing list of members in good standing
• Setting and reviewing industry standard fees

* Serving as a think tank body by contributing effectively towards national progress.

* Bridging the gap between academia and industry by grooming talented individuals so as to incubate businesses and good leaders for accelerated development.

*  Undertaking trainings, lectures, presentations, TV shows, seminars, etc and be a vibrant public mouth piece on topical issues affecting the society.

• Promoting and protecting the interest of clients and members
• Admitting members who have passed the stringent exams to the Chartered Certified Consultants-ChCC & Chartered Fraud Examiners-CFE Designations

OBJECTIVES

      To harness together a constellation of top-notch individual/companies of enviable track record who are expects in their fields and are sought out by major companies, governments and international media for their advisory services.

      To service as the venue of congregated minds where the course of members is advanced.

      To serve as a think tank group and contribute effectively towards national progress.

      To bridge the gap between academia and industry by grooming talented individuals so as to incubate businesses and good leaders for accelerated development.

      To undertake trainings, lectures, presentations, TV shows, seminars, professional  etc and be a vibrant public mouth piece on topical issue affecting the society.

      To be recognized as a regulatory professional body as to build standards of ethnical behaviour, compliance and integrity.

CORE VALUES

      Integrity

      Innovation &

      Practitioner thinking

The consulting "industry" is pulverized and disorganized, with many smaller consulting organizations and individual consultants for every one of the few dozen well-known companies. These other organizations often offer a service, which is not to the client's satisfaction. In addition they often claim to offer a service, which they are not fully capable of providing satisfactorily. These lapses call for regulation of the industry, setting standards for all practitioners as the only professional body in the country mandated under the Professional Bodies Regulatory Council Decree 1973 (NRCD 143 PB N0. 64).

The Organization

GACCFE was founded in Ghana and recognized as such by the statutory bodies. Members are chained by the body’s Professional Code of Ethics. Our management team consists of the Governing Board, Board of Standards (Subcommittee) and Administrative Board working closely with the Executive Director who reports to the President. In addition, a professional lobbyist is deployed to keep us appraised of legislative activities and to help us affect desired outcomes.

GACC&FE members pledge in writing to abide by the association’s Code of Ethics. Our adherence to this Code signifies the voluntary assumption of self-discipline above and beyond the requirement of the law. Key provisions of the Code required that GACC&FE members and its Chartered Certified holders:

·         Safeguard confidential information

·         Render impartial, independent advice

1. ·         Accept only client engagements they are qualified to perform
2. ·         Agree with the client in advance on the basis for professional charges
3. ·         Develop realistic and practical solutions to client problems

Postgraduate Qualifications Awarded

1. Ch.CC-Chartered Certified Consultants

2. CFE-Chartered Fraud Examiners

Categories of Membership

1.       FGACC-People of 15 years of Consultancy/Advisory/Managerial experience or Top CEOs/ MDs/Directors/MCEs etc of good standing or academic record

2.       MGACC- A liscened consultant of 5 years of professional practice and of good standing

3.       AMGACC-a trained consultant studying in the firm of a recognized or licensed consultant as the ‘Consultant’s Devil’

4.       TGACC-an entrant undergoing consulting training in a recognized training institution or firm

5.       A/CGACC-companies, institutions, individuals, agencies, religious bodies, NGOs, groups, societies, etc are at liberty to sign up for Affiliation or Corporate Membership.

ABOUT GACC&FE

 As a regulatory professional designated body of the republic of Ghana whose membership weaves across all professions with teaming numerical strength. In a global stage like ours that is constantly evolving itself the services of the consultant will always be the panacea, hence this urgent demand for an association of this breed in Ghana has never been so high than this our present time where everything including our socio-economic and geopolitical landscape looks grey and full of  uncertainties. The ground has shifted and we must also shift too. As consulting is currently assuming the order of the day business that fails to take hard decisions may have no choice than to fall into oblivion or force to wind up.

Now when you look about us on the African stage you see a tragic drama of immense proportions: corporate greed, sectarian strife, government malfeasance, diplomatic incompetence, genocidal persecutions, religious bigotry, tribal violence, official crimes etc are soaring in high cylinders.

Carefully noting all these in mind, it is the time to toughen our common resolve as consultants and weave together our elephant strengths and whisper a new secretes prayer of hope for a better day by incubating efficient thinking models jointly with colleagues and clients that guarantees and stimulates national debate at both governmental and international level. GACC&FE is the venue of cultivated minds that seeks to water the holes though the current grizzly grey world economic order is likened to a tabular wax upon which nothing is printed. These congregated likeminded brains seek to send a clear message across the world that Ghana and for that matter Africa is the land of ideas. We however acknowledge that any new step leads to new struggles but we are seasoned for this rude awakening.

In this industry (consulting) of results delivery or innovation, and all points in–between, we should all be fabulous change-makers, gliding along the dry, compressed air of smooth interaction, of the grease of instruction and delivering expert advice. We should be smiling because we all as consultants ‘get’ everything under this heading. But, we don’t even if we say that we understand the promise that effective consultancy work facilitates performance management, innovation, client interaction and team work.

 

All consultants will blatantly say they spearhead a coordinated effort in their specified jurisdictions to make consulting a priority. Industry leaders/practitioners say they foster a climate of innovativeness, openness, trust and positive reinforcement. But, clients (who invariably have very little room to gloat on certain things) often complain that industry practitioners are dire – they feed the egos of the consultant.

 For this reason the need to constitute a united front that is always seen as development actors ready to build standards towards national progress necessitated for the emergence of GACC&FE.

ACCREDITATION & LEGALITY

The Ghana Association of Certified Consultants & Fraud Examiners was established by the Professional Bodies Legislative Decree, 1973 (NRCD 143 PB. N0 64) as an Accredited Professional Body and Trade Association of consulting & fraud examining businesses in Ghana and other interested parties. GACC&FE works to enhance and improve the consultancy business climate by promoting members skill set to the general public, protecting the rights of consultants and their businesses, regulating consulting industry & setting standards for consultants/firms to operate and assisting businesses to improve their sales and profits. GACC&FE’s vision is to become a model of excellence in standardizing consulting/fraud examining practice in Africa.  Its mission is to constitute an elite firebrand professional class so as to render excellent innovative and timely services to the public and by making a valuable contribution to the overall global governance, peace security and justice. The Mandate of the body:

• Certifying, training and promulgating standards for consulting practice
• Providing quality assurance through research, inspection of practitioners.
• Keeping a national data of practitioners by checking to see that they are constantly going ethical behaviour and practice
• Constantly publishing list of members in good standing
• Setting and reviewing industry standard fees
• Promoting and protecting the interest of clients and members
• Admitting members who have passed the stringent exams to the Chartered Certified Consultants-ChCC & Chartered Fraud Examiners-CFE Designations

GOVERNING BOARD

  Const. Dr. Joyce Aryee –Environmental & Communications Consultant, Ex-CEO of Ghana Chamber of Mines

      Const. Williams Effinah Emmanuel – Financial Consultant, Standard Chartered Bank.

      Const. King Sulleyman D. Bachiesichang- President/ CEO GACCFE & Bandar Bin Shamal Lawyers & Legal Consultants, Organisational Development & Management Consultant

      Const. Lawyer Frank William Beecham-LLB, Professional Qualification In Law (PQL), Member Ghana Bar Association, Member International Bar Association, Member Commonwealth Lawyers Association, Bram-Larbi Beecham & Co. Partner (1999-to Date), Merchant Bank (Ghana) Manager (1995-1999) and President of Ghana Bar Association

      Const. Edward Kwapong-Barrister-at-Law (Specializing in Labour Law), Master of Public Administration (MPA) - University of Ghana, Postgraduate Cert. in Job Evaluation-Solihull College UK, Consulted for UNDP, Trust Bank, Association of Rural Banks, Ghana Health Service, Cadbury Ghana Ltd, Kofi Annan International Peace Keeping Centre, He also serve on the Committee of Labour, Advisory Committee, Tripartite Committee, GEA Committee, St. Peter’s Sc. School, Etc. He is a Member of Human Resource Management Practitioners, Institute of International Research and Head of Ghana Commercial Bank Training School

      Const. Benjamin Debrah -Bsc (Land Economy), Msc (Pubic Policy Economics), Bsc (Financial Services), Associate of Institute of Financial Services UK, MD Barclays Bank-Ghana

  BOARD OF STANDARDS (SUBCOMITTEE)

      Const. Davis Boateng-Marketing, Communications & Media Consultant

      Const. Sammuel Ogli- Principal Public Relations Officer

      Const. Richard Mainoo-Management, Investment & Oil & Gas Consultant

      Const. Charity Bukari-Lecturer, Counsellor, Communications & Media Consultant

  Const. Samuel Nikoi Robertson-International Business, International Education & Immigration Consultant

ADMINISTRATIVE BOARD

      Const. King Sulleyman D. Bachiesichang- President/ CEO GACC&FE & Bandar Bin Shamal Lawyers & Legal Consultants, Organisational Development & Management Consultant

      Const. Davis Boateng-Communications & Media Consultant (Vice President)

      Const. Sammuel Ogli-Principal Public Relations Officer

      Const. Mohammed Abdulsalam (GACC&FE Operations)

      Const. Richard Mainoo (GACC&FE Special Duties)

      Const. Ruby Anang (GACC&FE Secretary)

CATEGORIES OF MEMBERSHIP

FGACCFE-People of 15 years of consultancy/advisory/managerial experience or CEOs/ MDs/Directors etc of good standing or academic record

      MGACCFE- A liscened consultant of 5 years of professional practice and of good standing

      AMGACCFE-a trained consultant studying in the firm of a recognized or licensed consultant as the ‘consultant’s devil’

      TGACCFE-an entrant undergoing consulting training in a recognized training institution or firm

A/CGACCFE-companies, institutions, individuals, agencies, religious bodies, NGOs, groups, societies, etc

ACHIEVEMENTS OF GACCFE (INITIATIVES & ACTIVITIES)

      Ghana Fortune 400 Executives

      Ghana Fortune 400 Group of Companies

      Award Scheme (Consultant Of The Year)

      TV Shows (Meet The Consultant)

      Job Database

      The Consultant (Magazine)

      International Trips

      Social Media Blogs

      Trainings and Business/industrial Research

      Press Releases

      Regional Membership Drives and Trainings

      Regional office opened in the Upper West Region of Ghana, opposite ASUDEV along Tumu highways

      Accreditation & recognition agreement reached with the prestigious law firm, Bander Bin Shamal Law Firm

      Accreditation & training alliance reached with national regulatory bodies

      Training and licensing agreement for the Institution of Engineering and Technology, Ghana and its members

      GACC&FE in April this year gave the Institution of Engineering and Technology, Ghana an Affiliate/corporate membership status

      International conference held

      New members trained and elevated to the fully chartered status

      Induction of members scheduled for November this year

WHO IS ILLEGIBLE TO JOIN?

·    Ministers of State, governors and decision makers

·  Practicing and licensed consultants, Accountants, Lawyers, Economists, Bankers, Engineers, Lecturers, Auditors, Researchers, Doctors, IT Experts, Politicians, Marketer, Tax Analysts, Managers, Financial Planner, etc

· CEOs, Executive Directors, Operation Directors etc

· PhD holders in various jurisdictions

·All graduates & Students (HND, Degree, professional qualifications such as ICAG, ACCA, CIMA, CIM, CIB, CILT, IET-Gh, ACCE, ICEG, CWM, CFA, CFP, etc)

·  Individuals wishing to land a career in consulting

CONCLUSION

Successful people are those who wake up everyday and are looking for opportunity; if they don’t find them they create them. As such GACCFE wish to extend a hand of fellowship to all willing hearts and wish to be a vanguard professional body in readiness for national development.

LOCATION www.gacc.getafricaonline.com, Mobile: 0207932977, office Line: 0372025575, Email: gacc.consultants@gmail.com, Address: P. O. Box YK 1487, Kanda Accra-Ghana, Loc: Centre for National Culture Building-TL

CAREER PROSPECTS

 Consultancy is the supreme of all professions and a lucrative career. The consultant is highly priced and respected. He/she is also looked up to for guidance as the all seeing mind of society. Lots of job opportunities exist in consultancy: companies and institutions, consulting firms, law chambers, independent consulting, overseas job listings, government departments/agencies/commissions, diplomatic missions, security bodies, academia, etc.

SYLLABUS

Chartered Fraud Examiners-CFE

                                                                                                                                                    

LEVEL I FINANCIAL TRANSACTIONS & FRAUD SCHEMES

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LAW

Table of Contents

1.      Accounting Concepts

a.      Accounting Basics

b.      Statements

c.       International Financial Reporting Standards (IFRS)

d.      Departures from Generally Accepted Accounting Principles

2.      Financial Statement Fraud

a.      What Is Financial Statement Fraud?

b.      The Cost of Financial Statement Fraud

c.       Why Financial Statement Fraud Is Committed

d.      Trends in Financial Statement Fraud

e.       Financial Statement Fraud Schemes

f.        What Red Flags Are Associated with Financial Statement Fraud in General?

g.      Detection of Fraudulent Financial Statement Schemes

h.      Financial Statement Analysis

i.        Interviews in Fraudulent Financial Statement Cases

j.        Prevention of Financial Statement Fraud

3.      Asset Misappropriation: Cash Receipts

a.      Skimming

b.      Cash Larceny

4.      Asset Misappropriation: Fraudulent Disbursements

a.      Register Disbursement Schemes

b.      Cheque Tampering Schemes

c.       Electronic Payment Tampering

d.      Billing Schemes

e.       Payroll Fraud Schemes

f.       Expense Reimbursement Schemes

5.      Asset Misappropriation: Inventory and Other Assets

a.      Misuse of Inventory and Other Assets

b.      Theft of Inventory and Other Assets

c.       Misappropriation of Intangible Assets

6.      Bribery and Corruption

a.      Corruption

b.      Detection of Bribery Schemes

c.       Conflicts of Interest

7.      Theft of Intellectual Property

a.      Competitive Intelligence (CI) Versus Espionage

b.      Open Sources of Information

c.       The Intelligence Pyramid

d.      Building Financial Statements

e.       Nontraditional Sources

f.        A Corporate Spy Uses Open Sources: What of It?

g.      Favourite Targets

h.      How Information Is Lost

i.        Basic Principles of Spying

j.        Infiltration Techniques

k.       Transactional Intelligence

l.        Telling Good Lies

m.    Visual Surveillance Against People

n.      Email

o.      Social Engineering

p.      Cloaking and Misdirection

q.      Technical Surveillance

r.       Investigating an Information Theft Case

s.       Programme for Safeguarding Proprietary Information

t.        Technical Surveillance Countermeasures Survey

u.      Preventing Employee Theft of Proprietary Information

v.       Protecting the Trade Secrets of Others

8.      Financial Institution Fraud

a.      Embezzlement Schemes

b.      Loan Fraud

c.       Real Estate Fraud

d.      Mortgage Fraud

e.       New Account Fraud Schemes

f.        Money Transfer (Wire) Fraud Schemes

g.      Automated Teller Machine (ATM) Fraud

h.      Advance-Fee Fraud

i.        Letter-of-Credit Fraud

j.        Inside/Outside Frauds

k.       Prevention

l.        Suspicious Transaction Reports

m.    The Basel Committee on Banking Supervision

9.      Cheque and Credit Card Fraud

a.      Cheque Fraud

b.      Credit Card Fraud

c.       Prevention and Detection of Credit Card Fraud

d.      Electronic Bill Payment and Person-to-Person Payments

10.  Insurance Fraud

a.      Types of Insurance Policies

b.      Agent/Broker Fraud

c.       Underwriting Irregularities

d.      Vehicle Insurance Schemes

e.       Property Schemes

f.        Life Insurance Schemes

g.      Liability Schemes

h.      Red Flags of Insurance Fraud

i.        Computer-Generated Detection Reports

j.        Workers’ Compensation Fraud

11.  Health Care Fraud

a.      Types of Health Care Systems

b.      Electronic Claims Fraud

c.       Provider Fraud

d.      Kickbacks in the Health Care Industry

e.       Inflated Billings

f.        Beneficiary Fraud

g.      Fraud by Insurance Companies

h.      Fraud by Medical Institutions

i.        Fraud in Special Care Facilities

12.  Consumer Fraud

a.      Con Schemes

b.      Telemarketing Fraud

c.       Ponzi and Pyramid Schemes

d.      Identity Theft

13.  Computer and Internet Fraud

a.      Computer Fraud

b.      Computer Hacking

c.       Malware

d.      Email

e.       Internet Fraud

f.        Electronic Commerce and Information Security

g.      Insider Threats

h.      Computer Security

14.  Contract and Procurement Fraud

a.      Basics of Contract Law

b.      Methods of Procurement

c.       Phases in the Procurement Process

d.      Categories of Procurement Fraud Schemes

e.       Preventing Contract and Procurement FraudANSACTIONS & FRAUD SCHEMES

LEVEL  II    LAW

|LAW

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1.      Overview of the Legal System

a.      Substantive and Procedural Law

b.      Types of Legal Systems

c.       Sources of Substantive Law

d.      Court Systems .

e.       International Issues in Fraud Cases

f.        Civil and Criminal Actions for Fraud

2.      The Law Related to Fraud

a.      Definition of Fraud

b.      Principal Types of Fraud

c.       International Initiatives Against Fraud and Corruption

3.      Bankruptcy (Insolvency) Fraud

a.      Introduction

b.      Types of Bankruptcy Filings

c.       Secured Creditors

d.      Bankruptcy Schemes

e.       The World Bank Principles for Effective Insolvency and Creditor Rights Systems

4.      Securities Fraud

a.      Introduction

b.      Securities Laws and Regulations

c.       What Constitutes a Security?

d.      Commodity Futures, Exchange-Traded Options, and OTC Options

e.       Securities Fraud Schemes

f.        Investigative Tips

g.      International Securities Regulatory Institutions

5.      Money Laundering

a.      Money Laundering Methods

b.      Enforcement and Prevention Strategies

c.       The Financial Action Task Force

d.      Other International Anti-Money Laundering Organisations and Initiatives

6.      Individual Rights During Examinations

a.      Employees’ Duties and Rights During Investigations

b.      Rights and Obligations Under Criminal Law

c.       The Law Relating to Government Search and Seizure

d.      Investigations in Private Actions

7.      The Criminal Justice System

a.      International Convention on Civil and Political Rights

b.      The Charging Process

c.       Defences

d.      The Trial Process

e.       Sentencing

f.        Appeal

g.      Punishment

h.      Corporate Criminal Liability

8.      The Civil Justice System

a.      Introduction

b.      Procedure in Civil Cases

c.       Decisions and Remedies in Civil Cases

d.      Alternative Dispute Resolution

9.      Basic Principles of Evidence

a.      Three Basic Forms of Evidence

b.      Direct Versus Circumstantial Evidence

c.       Admissibility of Evidence

d.      Special Rules Concerning the Admission of Evidence in Adversarial Proceedings

e.       Chain of Custody

f.        Impeachment

g.      Privileges

10.  Testifying as an Expert Witness

a.      Introduction

b.      Accepting the Role of a Testifying Expert

c.       Conflicts of Interest

d.      Divergences in Adversarial and Inquisitorial Jurisdictions

e.       Pre-trial Preparation

f.        Preparing a Report

g.      Qualifying to Testify as an Expert Witness

h.      Preparing to Testify

i.        Direct Examination

j.        Cross-Examination

k.       Expressing an Opinion on Guilt

l.        Summary

LEVEL III INVESTIGATION

INVESTIGATION

|UD PREVENTION & DETERRENCE

1.      Planning and Conducting a Fraud Examination

a.      Why Conduct a Fraud Examination?

b.      What Fraud Examination Entails

c.       Fraud Examination and Forensic Accounting

d.      Fraud Examination Methodology

e.       Develop a Response Plan

f.        Initial Response to Suspicions or Allegations of Fraud

g.      Planning and Conducting a Formal Investigation

h.      Structure the Investigation to Preserve Confidentiality

2.      Analysing Documents

a.      Obtaining Documentary Evidence

b.      Examining Fraudulent Documents

c.       Early Consultation with an Expert Can Prove Valuable

d.      Types of Forensic Document Examinations

e.       Handling Documents as Physical Evidence

f.        Identifying Writings

g.      The Document Expert’s Findings

h.      How to Obtain Handwriting Samples

i.        Typewriters and Computer Printers

j.        Photocopies

k.       Dating a Document

l.        Indented Writings

m.    Counterfeit Printed Documents

n.      Fingerprints

o.      Sources for Expert Document Examinations

3.      Interview Theory and Application

a.      Preparation

b.      Characteristics of a Good Interview

c.       Characteristics of a Good Interviewer

d.      Legal Considerations When Conducting an Interview

e.       Elements of Conversations

f.        Inhibitors of Communication

g.      Facilitators of Communication

h.      Kinesic Interview and Interrogation

i.        The Cognitive Interview Technique

j.        Interview Mechanics

k.       Question Typology

l.        Introductory Questions

m.    Informational Questions

n.      Closing Questions

o.      Assessment Questions

4.      Interviewing Suspects and Signed Statements

a.      Admission-Seeking Questions

b.      Signed Statements

c.       Criteria-Based Statement Analysis

5.      Covert Examinations

a.      Establishing an Identity

b.      Objectives

c.       Problems in Covert Operations

d.      Surveillance

e.       Sources and Informants

f.        Use of Operatives

6.      Sources of Information

a.      Publice Versus Non-Public Records

b.      Local Records .

c.       Court Records

d.      Property Records

e.       Corporate Records

f.        Other Agency Records

g.      Non-Public Records

h.      Other Non-Government Sources

i.        Accessing Information Online

j.        Appendices

7.      Data Analysis and Reporting Tools

a.      Understanding the Need for Data Analysis

b.      Data Mining

c.       Spectrum of Analysis

d.      Using Data Analysis Software

e.       Textual Analytics

f.        Visual Analytics

g.      Evaluating Data Analysis Software

h.      Types of Data Mining and Analysis Software

i.        Reporting and Case Management Software

8.      Digital Forensics

a.      Conducting an Investigation Involving Computers

b.      Computer Investigations and Computer Forensics

c.       Investigating in the Cloud

d.      Mobile Forensic Investigations

e.       Digital Forensics Software

9.      Tracing Illicit Transactions

a.      General Process for Tracing Illicit Transactions .

b.      Direct Methods of Tracing Financial Transactions

c.       Indirect Methods of Tracing Financial Transactions

d.      Locating Hidden Assets

10.  Report Writing

a.      Preparation

b.      Characteristics of a Good Report

c.       Common Reporting Mistakes

d.      Organisation of Information

e.       Analysing the Reader

f.        Outlining

g.      Grammatical Considerations

h.      Report Structure

i.        Reporting Documents

j.        Visual Aids

k.       Presenting the Case to Prosecutors and Other Government Authorities

11.  Appendix A: Engagement/Contracts and Opinion Letters

a.        Engagement Letters  

b.      Fraud Examination Opinion Letters

12.  Appendix B: Fraud Examination Checklist

13.  Fraud Examination Checklist

14.  Appendix C: Sample Forms

a.      Fraud Incident Report Log

b.      Oath of Confidentiality

c.       Inventory of Evidence and Chain of Custody Log

d.      Evidence Control Log

15.  Appendix D: Additional Information Sources

a.        Directories

b.        Banks and Financial Institutions

c.       International Law Enforcement Organisations

16.  Appendix E: Useful Websites

a.      Useful Websites

17.  Appendix F: Sample Fraud Examination Reports

a.       Short--Form Report

b.      Long-Form Report

LEVEL  4 FRAUD PREVENTION AND DETERRENCE

CHEMES

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FRAUD PREVENTION & DETERRENCE

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1.      Understanding Criminal Behaviour

a.      Behavioural Analysis and the Prevention of Fraud

b.      Why People Obey the Law

c.       Theories of Crime Causation

2.      White-Collar Crime

a.      What Is White-Collar Crime?

b.      Crimes of the Middle Classes—A Look at White-Collar Crime

c.       Organisational Crime

d.      Occupational Fraud

e.       Research in Occupational Fraud and Abuse

3.      Corporate Governance

a.      What Is Corporate Governance?

b.      Who Is Involved in Corporate Governance?

c.       The Role of Corporate Governance in Fighting Fraud

d.      Principles of Corporate Governance

e.       Establishing a Corporate Governance Framework

f.        Corporate Governance Codes and Guidance

4.      Management’s Fraud-Related Responsibilities

a.      The Legal Foundation for Management’s Fraud-Related Responsibilities

b.      Management’s Responsibility for Internal Controls

c.       Management’s Responsibility for an Effective Corporate Compliance

d.       and Ethics Programme

e.       Document Retention Policies

5.      Auditors’ Fraud-Related Responsibilities

a.      External Audit Standards Related to Fraud

b.      Internal Auditors’ Fraud-Related Responsibilities

c.       International Standards for Government Auditing.

6.      Fraud Prevention Programmes

a.      Selling Fraud Prevention to Management

b.      Procedures to Prevent Fraud

c.       Fraud Prevention Policy

d.      Ethics Programmes

e.       Sample Fraud Policy

f.        Sample Code of Business Ethics and Conduct

g.      Code of Conduct Compliance Questionnaire

h.      Code of Conduct and Conflict of Interest Employee Certification

7.      Fraud Risk Assessment

a.      What Is Fraud Risk?

b.      What Factors Influence Fraud Risk? .

c.       What Is a Fraud Risk Assessment?

d.      Preparing the Company for a Fraud Risk Assessment

e.       Fraud Risk Assessment Frameworks

f.        Addressing the Identified Fraud Risks

g.      Responding to Residual Fraud Risks

h.      Reporting the Results of the Fraud Risk Assessment

i.        Making an Impact with the Fraud Risk Assessment

j.        The Fraud Risk Assessment and the Audit Process .

k.       The Fraud Risk Assessment Tool

8.      Fraud Risk Management

a.      What Is Risk Management?

b.      Risk Management Frameworks

c.       Integrating Anti-Fraud Initiatives into Risk Management

d.      Who Is Responsible for Managing Fraud Risk?

e.       The Objectives of a Fraud Risk Management Programme

f.        Steps in Developing a Fraud Risk Management Programme

g.      Fraud Risk Management Programme Components

9.      Ethics for Fraud Examiners

a.      What Is Ethics?

b.      Morality, Ethics, and Legality

c.       Some Concluding Remarks

10.  CFE Code of Professional Ethics

a.      Commitment to Professionalism and Diligence

b.      Legal and Ethical Conduct and Conflict of Interest

c.       Integrity and Competence

d.      Court Orders and Testimony

e.       Reasonable Evidential Basis for Opinions

f.        Confidential Information

g.      Complete Reporting of Material Matters

h.      Professional Improvement

i.        Professional Standards and Practices

11.  CFE Code of Professional Standards

a.        CFE Code of Professional Standards

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SYLLABUS

Chartered Certified Consultants-Ch.CC 

Consultancy training is about the science, art, and path to the effective resolution of client problems.

The Ch.CC is a 3-LEVEL course awarding Chartered Certified status in consulting to successful participants in each tier.  Each tier will equip you with relevant tools and competencies essential to the practice of consulting.  Our courses are developed and taught by world-class consulting practitioners and will help develop you into a Chartered Certified Consultant-Ch.CC.

Tier 1: Consulting Science

Fresh graduates from tertiary- level institutions, new entrants into the consultancy profession, project officers, supervisors, management trainees etc. or a  trained consultant studying in the firm of a recognized or licensed consultant as the ‘consultant’s devil’ who wants to be certified.

Course Description:
Highlights consultancy concepts and principles: Consultancy Role, Consultancy Cycle, Fundamentals of Business Methodologies and Thinking Models in Consultancy, Client Relationship, etc.

Course Objectives:
To help trainees understand the various components of the consulting process and how they relate to each other; to learn how to predict the next step and prepare to address them; to be able to assess the relevance of the various processes to their participation in the face of the competition, and to assist them in analyzing issues and thinking through the complex problems arising within the consultancy terrain.

MODULES:

·         The business of consulting

·         What is consulting

·         Who is a consultant

·         History of consulting

·         The consulting industry

·         Consulting firms

·         Why does anyone need a consultant

·                                Why Does Consultancy Exist?

·         Signals indicating the need for a consultant

·         How do potential clients analyse consultants for hire

·         What makes an outstanding consultant

·         How much money can you make as a consultant

·         How do people become consultants

·         The Consulting Role

·         The Consulting Cycle

·         Consulting Tools

·         Client Relationship

·         Business Methodologies and Thinking Models in consultancy (I)

·         Running a Professional Partnership

·         Knowledge Management in Consultancies

·         Managing Ethics in Consultancy

·         Selling Consultancy

·         Conflicts of interest

·         The Personal Cost of Consultancy

·         The Charges against Consultancy

·         The development of consulting industry

Tier 2: Consulting Applications

Practicing Consultants, Managers and Senior - Level Supervisors that are currently working at middle to senior management level and Tier 1 Certificate Holders.

Course Description:
Delves into consultancy best practices and focuses on applied skills for winning & executive consultancy projects. Examines the risks and dangers involved in consulting and how to navigate them in winning ways.

Course Objectives:
Tier 2 will help trainees to appreciate the various players within the consultancy field including clients, competitors and associates, and how they play alongside each other; trainees will learn how to balance the players as well as their own demands to their advantage, while enriching the playing field as a whole. They will practice how to engage and address client needs through proposals and reports and will understand how to capitalize on their strengths, while staying on top and ahead of the pack.

MODULES:

·   The Risks and Dangers of Consulting: Navigating Consulting War Zones

·   Business Methodologies and Thinking models in Consultancy (II)

·   Clients and Competitors in Consulting

·   Quality Assurance Toolkits in Consulting

·   The Consulting Process (Case Studies)

·   Developing Consultancy Report and Making Presentations

·   How to get client: Direct marketing methods:  direct method of marketing, direct mail, cold calls, direct response space advertisement, directory listings, yellow pages listings, approaching former employers, broachers, designing your broacher, summing up

·   How to get clients-indirect marketing methods:  the basic indirect methods, speaking before groups, sending out newsletters, joining professional associations, joining social organizations, writing a book, writing letters to the editor, teaching a course, diving seminars, distributing publicity releases, exchanging information with non competing consultants, summing up

·   Marketing consulting services to the public sector: the government requires all sorts of consulting services, consulting for the government, how do you get on the government bandwagon, state bidding portals, investment funding sources, angel and venture capital sources, the buying process, the importance of preproposal marketing, the marketing sequence for government consulting, locating potential clients, screening, visiting and making the initial presentation, maintaining contact and gathering intelligence, preparing the proposal, negotiating the contact, conclusion

·   Making the initial interview a success: acting and looking like a professional, how to build empathy with your potential client, seven essential questions, taking notes, holding off on giving advice, interpreting body language, making use of listening techniques, identifying emotions from facial expressions, what to do when the interview is over, the company audit, identification of facial expressions, conclusion

·   How to write a proposal: why a written proposal is necessary, how to write a good proposal, the structure of a letter proposal, opening background, objectives, study methods, potential problems, data flow charts and product development schedules, the finished product, cost and payment information, converting a proposal into a contact, conclusion

·   How to research: the two basic kind of research, sources of secondary research, the library: still a good bet as a starting point, examples of simple primary research, more complex research problems, personal interview surveys, mail surveys, telephone surveys, electronic surveys, you can research anything, conclusion

·   How to easily solve your clients problem: solving problems with ignorance, defining the central problem, listing relevant factors, listing alternative courses of action, discussing and analyzing the alternatives, listing your conclusions, making recommendations, advance case study, psychological techniques for problem solving, why the sub-conscious mind can help, use intuition, how your sub-conscious mind solve your consulting problems, conclusion

·   How the computer has changed consulting: proposals and desktop publishing, need overhead transparencies, managing your practice, direct marketing, correcting your writing, naming products and services, making forecasts and plans, evaluating potential employees, marketing research, voice activated word processing, scanning documents and photographs into your presentations, instant communication, some reading suggestions, conclusion

Tier 3: Consulting Practice

Consultants, CEOs, Senior Executives in Public and Private Organization; Coordinators of Donor funded projects; and holders of Tier 1 and 2 Certificates.

Course Description:
Spotlights the more technical aspects of consultancy practice in Ghana and abroad; along with the strategies to deal with consultants. You will learn how to start, manage, and sustain your own firm.

Course Objectives:
To teach the deeper practitioner-level skills that are deployed in winning, managing, and retaining clients in Ghana and elsewhere.

MODULES:

·   Scoping and Tooling the Consultancy Proposals

·   Costing and Pricing ( The Financial Proposals)

·   Self Evaluation & Follow up

·   Strategies to Start, Manage & Sustain your own Consultancy Firm

·   Consultancy Professional Conduct

·   Value-adding Propositions

·   How Much Will You Earn

·   Making the Leap: Where Are You Now?, Where Do You Want To Go?, Why?, Do You Have What You Need?, Top 10 Things Every Successful Consultant Must Know,

·   What Consultants Do: The World of Consultants, Developing Expertise, Developing Resources, Developing Contacts, Adding Value, The Consulting Process, Minimizing Risk, The Market for Consulting Services

·   What you must know about consulting contracts: why a contract is necessary, developing your own contract, if your client has a standard contract, methods for incurring a contractual obligation, formal contracts, letter contracts, order agreements, purchase orders, verbal contacts, types of contracts, the fixed price contracts, the cost contracts, the performance contracts, the incentive contracts, elements of a contract, a sample contract, conclusion

·   Planning and scheduling the consulting project: the project development schedule, developing a PERT CHART, events and activities, earliest expected date, latest allowable date, slack, the usefulness of PERT, conclusion

·   Negotiating with your client: six steps in contract negotiation, appreciating the goals and objectives of the counterparty, preparation: the key to all contract negotiations, be wary of telephone negotiations, the negotiation plan, negotiation gamesmanship, making the other party appear unreasonable, placing the other party on the defensive, blaming a third party, the good guy, bad guy techniques, giving up on straw issues, the walkout, the recess, the time squeezes, advance negotiation tactics, some general negotiation hints, conclusion

·   Consultancy fees or rate: price strategies, three price strategies, investigate the market place, methods of billing, day or hourly billing, working on retainer, performance billing, fixed price billing, disclosing the fees, conclusion

·   How to run your consulting business: selecting the legal structure for your consulting firm, the sole proprietorship, the corporation, other legal necessities, obtaining a business license, the resale permit, fictitious name registration, client’s use of credit cards, stationery and business cards, insurance and personal liability, keeping overhead low, the telephone, fax machines, anticipating expenses, necessary records and their maintenance, tax obligations, income taxes, excise taxes, unemployment taxes, state and local taxes, minimizing tax paperwork, sources of additional information, conclusion

·   Developing strategies for clients: recommended approach to strategy, principles, resources and situational variables, attacking a market leader top brand, how lever brother did it, integrating the principles, looking at resources, lever brothers secrete weapon, entre the great depression, the launch, apply the principles scientifically, conclusion

·   Making professional presentations: objectives of presentation, five keys to a successful presentation, professionalism, enthusiasm, organization, practice, visual aids, overcoming stage fright, answering questions, conclusion

·   How to lead consulting teams: why teams work, how to lead a team of consultants, recognizing team stages, stage 1-getting organized, stage 2-getting together, stage 3-fighting it out, stage 4-getting the job done, conclusion

·   The internet and consulting: what is the internet, what do u need to get online, preloaded connection, browser and portal services, internet connections, researching on the internet, how to use search engines, evaluating and using your results, marketing on the internet, the world wide web, once you have your site developed, then what-selecting ISP, selecting a name, why not a cybermall, why should market on the world wide web-publicity, the number secrete for marketing on the web, using banners, cyberlinks, giving information away, why not an email newsletter, books on internet marketing, conclusion

·   Personal consulting, counseling and coaching: what exactly is coaching, different kinds of coaching, how coaching got started, how is coaching done, learning to be a coach, coaching fees, marketing coaching services, conclusion

SPECIALIST CONSULTING TRAINING

1. LEAN Six Sigma Consulting Certification

Who Qualifies/Designed for : Governors and decision makers,  Practicing and licensed consultants, Accountants, Lawyers, Economists, Bankers, Engineers, Lecturers, Auditors, Researchers, Doctors, IT Experts, Politicians, Marketer, Tax Analysts, Managers, Financial Planner, etc

· CEOs, Executive Directors, Operation Directors etc

For admissions contact:

www.gacc.getafricaonline.com, Mobile: 0207932977, office Line: 0372025575, Email: gacc.consultants@gmail.com, Address: P. O. Box YK 1487, Kanda Accra-Ghana, Loc: Centre for National Culture Building-TL