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- Consider various
international best practices for internal control and fraud risk
management;
- Outline the legal elements of fraud offences such as
Theft, Deception, Fraud and Conspiracy to Defraud;
- Explain the law,
evidence and procedures relating to the prevention, detection and
investigation of fraud;
- Consider the practical and legal issues in
conducting an independent internal investigation into fraudulent
activities at the workplace;
- Apply basic investigative skills such as
interview techniques;
- Set out the essential steps of a fraud
investigation, including collection and preservation of evidence.
The
Guide is prepared by respected professionals with extensive experience
practicing and teaching fraud investigation and internal control. While
the Guide is based on current Hong Kong law, it can be a useful
reference book for anyone with a professional interest in fraud
prevention and detection.
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Mr. C.K. CHO 曹志光 大律師, Barrister, LLB (Hons.) London CFE DMS FCMI MIMC, MIoD
Mr. Cho was a senior member of the Hong Kong Independent Commission Against Corruption, where he investigated corruption, fraud, and related offences as a Chief Investigator and then as Head of the Legal Research and Management Services Unit Operations Department.
Mr. Cho is a former President of the Association of Certified Fraud Examiners, Hong Kong, a position he held from 2007 to 2008.
Mr. Cho lectures in business law, criminal law, evidence and procedures. As a consultant he provides advice on legal compliance, fraud risk management and litigation support in connection with fraud and corruption proceedings.
Dr. Charles LAU 劉健成 博士, DBA CA CIA CISA CFE
The President of the Canadian General Accountants of Hong Kong. He is a Chartered Accountant with over 20 years’ experience in internal control, auditing and internal investigation and currently works as a senior executive of a blue chip conglomerate in Hong Kong.
