This one day fraud symposium, sponsored by Baker Tilly’s Global Forensic, Compliance and Integrity Services and Solutions Practice Group and hosted by the Institute of Internal Auditors, Philadelphia Chapter, will include topics such as:
- Current trends in white-collar crime
- Tone is the middle
- Policy management
- Case study on a local fraud
Jonathan T. Marks, CPA, CFF, CFE, Partner | Firm Leader, Global Forensic, Compliance and Integrity Services and Solutions, Baker Tilly
“Symposium Coordinator, Host, and Moderator”
Jonathan is the firm leader of the global fraud and forensic investigations and compliance practice. He has more than 30 years of experience working closely with his clients, their board, senior management and law firms on global and cross-border fraud and misconduct investigations, including bribery, corruption and compliance matters. He is a well-regarded author and speaker, who has gained international recognition for developing thought leadership that has enhanced the profession.
Niki A. den Nieuwenboer, Assistant Professor of Organizational Behavior and Business Ethics, The University of Kansas School of Business
“Tone in the Middle”
We know that leadership matters in fostering ethical conduct at work. However, the focus is often on top level managers and their “tone at the top.” The role of middle managers has remained somewhat of a mystery until now. Niki den Nieuwenboer will discuss her recent study that examined a case where middle managers, in response to upper management pressures, coerced front-line employees to deceive upper management about their performance. She will spotlight the creative role that middle managers played in finding ways to cheat, and discuss implications for ethics management and fraud prevention.
Elizabeth Simon, CPA, CFE, Director, Ethics & Compliance for Cox Communications
“Mapping Ethical Risk in Your Organization”
The new DOJ guidance on effective compliance programs is full of requirements to assess risk and manage the compliance program through a risk-based method. Culture is also of importance, and ensuring a culture of compliance is emphasized in the guidance. Having a compliance risk methodology that incorporates compliance, ethics, and culture to identify areas of risk is key to ensuring limited resources get directed to the right place.
Edwin J. Broecker Partner, Quarles & Brady
“Investigations: Strategies to avoid common pitfalls”
Conducting an effective and thorough investigation into alleged wrongdoing has always been a hallmark of an effective compliance program. Unfortunately, many of the investigations fail to achieve their intended results.
Ed Broecker will address some of the common pitfalls to avoid in conducting an internal investigation. The session will discuss initial intake and appropriately triaging the allegation and developing the correct team and work plan to conducting interviews. The discussion will also address report writing and determining the root cause. This session will highlight many of the shortcomings in an investigation and offer practical suggestions for addressing them including issues around bias, privilege, confidentiality/privacy and reporting back to the complainant.
Michael Rasmussen – GRC Pundit and
Andrew Fletcher, Partner, Blank Rome
“The Code of Conduct – Effective Policy Development and Management”
The Code of Conduct sets the tone and reinforces the importance of conducting business within the framework of professional standards, laws, and regulations, together with policies, values, and standards. It outlines the values and behaviours that define how organizations do business. It holds people accountable to be open-minded and responsive and to give their best.
Policies & procedures must be in place to safeguard and educate staff, to protect the organization against unnecessary risk, ensure the consistent operation of the business, uphold ethical values of the organization, and to defend the organization should it land in turbulent legal waters.
However, effectively developing and managing policies is easier said than done.
Good policies generally are –
- Written in clear, concise, simple language.
- Policy statements address what is the rule rather than how to implement the
- Policy statements are readily available to the campus community and their
authority is clear.
- Designated “policy experts” (identified in each document) are readily
available to interpret policies and resolve problems.
- As a body, they represent a consistent, logical framework for organizational action.
in practice, we know that ad hoc or passive approaches mean that key policies are outdated, scattered across the business, and not consistent– resulting in confusion for recipients; and an insufficient level of governance and reporting for auditors and regulators.
It is no longer enough to simply make policies available. Organizations need to guarantee receipt, affirmation AND understanding of policies across the business.
To consistently manage and communicate policies, organizations are turning toward defined processes and technologies to manage the Policy lifecycle. The continual growth of regulatory requirements, complex business operations, and global expansion demand a well thought-out and implemented approach to policy management.
Attendees will be guided through a discussion on how to develop and implement an effective policy management process within their organization.
Matt Kelly Compliance Expert and Author
“Whistleblower Activity: What’s Good, What’s Real, What Matters”
Compliance and audit professionals all talk about the need for a strong culture of whistleblower encouragement and protection. This session will review what some new data tells us about whistleblowing and corporate culture, and how risk assurance functions can develop a healthy appreciation for internal reporting.
- How do levels of internal reporting correlate to corporate performance?
- What types of whistleblower allegations are most likely to be true?
- How should boards and risk assurance functions handle whistleblowing, based on what the data tells us?
This session will explore some of the data that professor Kyle Welch has been crunching, and some of the counter-intuitive findings he’s dug up. Then talk about how those findings would color what compliance, audit, and anti-fraud people do for investigations and working with senior leaders to cultivate a strong internal speakup culture.
Greg Paw Partner, Freeh Sporkin and Sullivan
Greg will be speaking about the latest updates related to Bribery and Corruption and how Internal Audit should be working with Compliance.
Location Exelon Hall – Just enter the building lobby at 23rd and Market Street and follow the signs down the stairs to Exelon Hall. No building access is needed for access to the hall.
Continuing Professional Education Credits – The Philadelphia Chapter of the Institute of Internal Auditors is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.
*Speakers and Topics may change due to a variety of factors. We will do our best to adhere to the agenda.