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Certified Anti-Corruption Manager® (CACM)

5-daagse, door AACI (The American Anti-Corruption Institute) geautoriseerde training waarin u wordt opgeleid voor de internationale, wereldwijd erkende Certified Anti-Corruption Manager® (CACM) titel

International Management Forum (IMF) is een The AACI (The American Anti-Corruption Institute) geautoriseerde trainingspartner en een officële geaccrediteerde aanbieder van Certified Anti-Corruption Manager® (CACM) (review)trainingen in o.m. Europa.

Certified Anti-Corruption Manager® (CACM) – trainingsmogelijkheden

Optie 1: 5-daagse klassikale training
Optie 2: in-company training

Zie ook: Certified Fraud Examiner (CFE); ISO 31000 Risk Manager; Anti-Fraude professional

Certified Anti-Corruption Manager® (CACM) – waarom?

Veel organisaties zijn zich nog steeds onvoldoende bewust van de risico's van en (persoonlijke) aansprakelijkheid voor corruptie bij (inter)nationaal zakendoen.
Corruptie is in veel delen van de wereld een groot probleem. Steeds meer landen en toezichthouders stellen strenge straffen in het vooruitzicht voor organisaties die geen beleid (en actieve naleving daarvan) hebben ten aanzien van corruptie. In toenemende mate heeft anti-corruptie, anti-witwas en sanctie wetgeving een landenoverstijgende werking. Zo zijn bv. de Bribery Act (UK) en de Foreign Corrupt Practicer Act (FCPA) uit de US ook van toepassing op Nederlandse organisaties wanneer zij internationaal opereren.

Het World Economic Forum schat de financiële schade door fraude en corruptie op 2,6 miljard dollar per jaar. Het is dan ook niet verwonderlijk dat steeds meer andere landen dan de USA en de UK strikte(re) wetgeving invoeren om fraude en corruptie tegen te gaan. Ook Nederland richt zich steeds actiever op de signalering en aanpak van fraude.

Certified Anti-Corruption Manager® (CACM) – wat houdt de certificering in?

De Certified Anti-Corruption Manager® (CACM) is een management professional certificering die in het leven is geroepen om management en governance professionals te voorzien van de kennis en vaardigheden om corruptie in organisaties te bestrijden en vermijden. Het 5-daagse programma met op de 5e dag het Certified Anti-Corruption Manager® (CACM) examen richt zich op het bestrijden, vermijden en ontdekken van corruptie, het beheersen van fraude, witwassen, terrorisme financiering, interne controle en corporate governance (zie het uitgebreide programma). Na afloop van de Certified Anti-Corruption Manager® (CACM) training bent u bekend met de wettelijke, management en psychologische procedures en aanpak om corruptie succesvol te bestrijden en vermijden in uw organisatie. Daarnaast bent u in staat de juiste hard en soft controls in uw organisatie in te zetten om ethisch gedrag te bewerkstelligen.

Over AACI (The American Anti-Corruption Institute)

The AACI (American Anti-Corruption Institute) is de wereldwijde aanbieder van anti-corruptie trainingen op management niveau. Sinds 2016 biedt The AACI een wereldwijd erkende anti-corruptie certificering aan 'Certified Anti-Corruption Manager® (CACM)' voor organisaties die ondersteuning zoeken bij het voorkomen en bestrijden van fraude en corruptie.

Certified Anti-Corruption Manager® (CACM) – voor wie?

Corruptie en omkoping zijn voor veel bedrijven een reëel probleem. Het bestrijden en vermijden ervan is dan ook van groot belang voor o.a. compliance professionals, fraud examiners en andere fraude specialisten, controllers, advocaten en (bedrijfs)juristen, forensisch en management accountants, in- en externe auditors, GRC-managers, risk managers en executive management.

Certified Anti-Corruption Manager® (CACM) – aantal deelnemers

Gezien het intensieve karakter van deze 5-daagse Certified Anti-Corruption Manager® (CACM) training wordt slechts een beperkt aantal deelnemers toegelaten.

Certified Anti-Corruption Manager® (CACM) – niveau van de training

De Certified Anti-Corruption Manager® (CACM) training wordt gegeven op post-HBO/bachelor werk- en denkniveau.

Certified Anti-Corruption Manager® (CACM) – voertaal

Deze 5-daagse Certified Anti-Corruption Manager® (CACM) training wordt in het Engels en op verzoek in het Nederlands gegeven. Alle documentatie en het Certified Anti-Corruption Manager® (CACM) examen zijn in het Engels.

Programma

CERTIFIED ANTI-CORRUPTION MANAGER® (CACM) – LESPROGRAMMA

DAG I
Internal Control (IC)
Internal Control is the foundation of detecting fraud and corruption. The COSO principles and concepts constitute the framework that is widely used in preventing, deterring, and detecting fraud and corruption. Internal Control is not well understood by most decision makers and those charged with governance. This session discusses the definition, objectives, benefits, and the building blocks of Internal Control.

Internal Control (IC) components
Internal Control components and their associated principles form the Internal Control concept. This session provides an overview of those components and principles and shows the linkages for fraud and corruption prevention, deterrence, and detection.

Internal Control (IC) effectiveness
When would an Internal Control be effective? This session discusses the conditions that shall be met to conclude that an Internal Control is effective. In addition, the session discusses the Internal Control deficiencies. It also discusses the Internal Control limitations, including management override of Internal Control.

Foreign Corrupt Practices Act (FCPA)
The American Congress enacted the U.S. Foreign Corrupt Practices Act (FCPA) in 1977 in response to revelations of widespread bribery of foreign officials by U.S. companies. The FCPA was intended to stop those corrupt practices, create a level playing field for honest businesses, and restore public confidence in the integrity of the marketplace.
This session provides an overall overview of the basic requirements of the FCPA and its relationship with internal control and bribery prevention and deterrence.

Public Accounting Reform and Investor Protection Act (Sarbanes-Oxley/SOx)
In 2002 in response to a series of accounting scandals involving U.S. companies, American Congress enacted the Sarbanes-Oxley Act (SOx), which strengthened the accounting requirements for issuers. All issuers must comply with Sarbanes-Oxley's requirements, several of which have FCPA implications. The law aimed to improve financial reporting audit processes and to correct several of the board of directors, public accounting, and other practices. It impacted business processes in the U.S. and worldwide.
This session provides a high-level overview of the relevant titles and sections in the context of internal control and other significant professional and business issues.
It also provides an overview of the objectives of SOx and its significant requirements.

DAG II
Fraud and corruption
Corruption is a business risk. This session provides an overview of the different definitions of fraud and corruption, and emphasizes the duties of board members, executive management, and other employees. It also addresses the misconceptions about fraud and corruption.
The session discusses the costs and damages of corruption at the entity level and the country level. It concludes with an overview of Internal Control effectiveness with respect to selected transaction cycles and their red flags. This includes the revenue and procurement cycles.

Types of fraud and corruption
This session discusses the following fraud and corruption schemes:

  • asset misappropriation: cash theft and fraudulent disbursements
  • corruption: bribery, economic extortion, illegal gratuity, and conflicts of interest
  • contract and procurement fraud (Bid-Rigging schemes)
  • money laundering
  • checks and credit card fraud

The session also provides an overview of the red flags for selected corruption schemes.

Money laundering
Money laundering is the process of disguising the origin, title, nature, existence, location, control, and use of cash or cash equivalent, whether derived from legal or illegal acts.
This session provides a high-level overview of what constitutes money laundering, associated costs, and damages. It also discusses the mechanisms used to launder money. The session discusses money laundering risks and methods used to prevent, deter, and detect illicit funds. We conclude with an overview of anti-money laundering mechanisms and what companies should do to prevent, deter, and detect money laundering.

Financial Statement Fraud (FSF)
It is an intentional act that uses deception by misstating or omitting material information and results in a misstatement in financial statements to deceive financial statements users. This session provides a high-level discussion of the following questions:

  • what do we mean by financial statements?
  • who is responsible to prepare fairly presented financial statements?
  • what do we mean by Financial Statement Fraud (FSF)?
  • who commits Financial Statement Fraud (FSF)?
  • why and how do they commit Financial Statement Fraud (FSF)?
  • what are the red flags of Financial Statement Fraud (FSF)?
  • how can management prevent and detect Financial Statement Fraud (FSF)?

DAG III
Corporate governance
Governance is initially a socio-economic and political concept. It is always objective-oriented and tied to accountability. The primary goal of governance is the welfare of society. Therefore, people initiate governance, and their well-being is its objective. As a result, whether it is a society, community, government, or organization, there is a form of governance employed to achieve a set of agreed on purposes.
This session discusses the governance definition, nature, and objectives. It also discusses the formal and informal governance mechanisms.

The central role of the board of directors and the board's committees will also be addressed. The session also discusses the principles of corporate governance and provides an overview of those governance practices in companies. The session concludes with the differentiation between governance and corruption and their inter-relationships.

Auditing for those who are charged with governance and executive management
The purpose of an audit of a general purpose financial statement is providing the users of the financial statements with an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with the applicable financial reporting framework (such as the U.S. Generally Accepted Accounting Principles (GAAP) or the IFRS). Presented fairly means the financial statements as a whole are free from material misstatement, whether due to fraud or error.
When a company's management agrees with an independent auditor to audit the company's general purpose financial statements, management should adequately understand its responsibilities and those of the independent auditor. The company's management and the independent auditor usually sign what is called "terms of an audit engagement" which is a business contract. When an audit is conducted in accordance with the International Standards on Auditing (ISA), the terms of the audit engagement should be in writing. This session provides a high-level discussion of the following topics:

  • the responsibilities of the independent auditor
  • the responsibilities of management
  • the audit engagement letter (contract)

This session follows on the discussion of the following crucial topics:

  • the independent auditor's report
  • modifications in the independent auditor's opinion
  • written management representation letter, its contents, and objectives

CACM exam practice questions
The delegates practice solving real-time CACM exam questions. By the end of the session, a feedback for incorrect answers is provided to enhance understanding and maximize the chances to pass the Certified Anti-Corrupton Manager® (CACM) exam.

DAG IV
Accounting for those who are charged with governance and executive management
Even though accounting has its global agreed on definition, it is the quantitative financial language of business. Whether managerial or financial accounting, the ultimate objective of its reports is to help and support decision makers to make informed choices and decisions. Therefore, the quality, economy, and effectiveness of such decisions depend not only on the significant characteristics of the reports, but also on the ability of users to understand and analyze their content.
This session provides a high-level overview of basic accounting terms and their definitions. It also discusses the structure and contents of the statement of financial position, income statement, and statement of cash flows.

This session follows on the discussion of the following crucial topics:

  • Financial ratio analysis; nature and benefits
  • Major financial ratios
  • Liquidity ratios
  • Activity ratios
  • Profitability ratios
  • Coverage ratios

Management and decision making
Peter Drucker, the father of modern management, states that the fundamental task of management is "to make people capable of joint performance through common goals, common values, the right structure, and the training and development they need to perform and to respond to change."
This session provides an overall review of the principles of management, the planning process, and strategic management.

Executive management and those charged with governance perform their duties through decisions. Decisions are informed judgements. Board members and management are expected to make effective decisions. A lack of adequate knowledge about what makes an effective decision will significantly increase the risks of failure of decisions made by the board or executive management. Strategic decisions, usually made by top management and the board, have significant consequences and effects that may reach further than the boundaries of the organization.
This session provides an overview of specific and significant aspects of the decision-making process and what constitutes an effective decision. It shows the pitfalls or traps of the decision-making process. It also discusses specific accounting and finance concepts that enhance and support the executives and those charged with governance decisions in various situations such as break-even point.

CACM exam practice questions
The delegates practice solving real-time CACM exam questions. By the end of the session, a feedback for incorrect answers is provided to enhance understanding and maximize the chances to pass the Certified Anti-Corruption Manager® (CACM exam).

DAG V
The global commitment to fight corruption
The United Nations Convention against Corruption is the only legally binding universal anti-corruption instrument. The Convention's far-reaching approach and the mandatory character of many of its provisions make it a unique tool for developing a comprehensive response to a global problem. The vast majority of United Nations member states are parties to the Convention. The Convention covers many different forms of corruption, such as bribery, trading in influence, abuse of functions, and various acts of corruption in the private sector.
This session provides a high-level overview of the U.N. Convention against corruption and discusses the concept of the "Rule of Law."

Review and CACM exam practice questions
This session highlights specific major concepts and emphasizes the major points discussed throughout the course.
The delegates practice solving real-time CACM exam questions. By the end of the session, a feedback for incorrect answers is provided to enhance understanding and maximize the chances to pass the Certified Anti-Corruption Manager® (CACM) exam.

Certified Anti-Corruption Manager® (CACM) – official exam
The Certified Anti-Corruption Manager® (CACM) syllabus consists of the following subjects, which are also the base for the CACM exam:

Part I – 25% of the CACM exam

  • Internal control
  • U.S. Foreign Corrupt Practices Act (FCPA)
  • Sarbanes-Oxley Act (SOx)

Part II, III, IV – 40% of the CACM exam

  • Fraud and corruption
  • Money laundering
  • Financial Statement Fraud (FSF)

Part V – 10% of the CACM exam

  • Corporate governance

Part VI – 7% of the CACM exam

  • Auditing for those who are charged with governance and executive management

Part VII – 7% of the CACM exam

  • Accounting for those who are charged with governance and executive management

Part VIII – 7% of the CACM exam

  • Management and decision making

Part IX – 4% of the CACM exam

  • The global commitment to fight corruption
  • State of law and civil state by Abdullah II ibn Al Hussein
  • United Nations Convention against Corruption (UNCAC)

Brochure aanvragen

Certificaat

Iedere deelnemer ontvangt na afloop van de opleiding een Certificaat van Deelname (instituutsdiploma).

Certified Anti-Corruption Manager® (CACM) – het examen

Het Certified Anti-Corruption Manager® (CACM) examen bestaat uit 105 multiple choice en goed-/foutvragen. Wanneer u 75% van de vragen goed heeft beantwoord, bent u geslaagd. De examentijd bedraagt 2 uur en 20 minuten. Het officiële Certified Anti-Corruption Manager® (CACM) examen wordt op de laatste dag van de training afgenomen.

Certified Anti-Corruption Manager® (CACM) – certificeringseisen

Wanneer u wilt deelnemen aan het Certified Anti-Corruption Manager® (CACM) examen stelt The American Anti-Corruption Institute (The AACI) de volgende eisen:

  • een voltooide HBO/Bachelor opleiding, plus 3 jaar ervaring in een managementpositie
  • het onderschrijven van de Code of Ethics van The AACI
  • het voldoen aan de eisen van permanente educatie (PE-punten)

Certified Anti-Corruption Manager® (CACM) – het examen

Wanneer u onverhoopt de eerste keer niet slaagt voor het Certified Anti-Corruption Manager® (CACM) examen, dan kunt u tot en met 31 december van het jaar volgend op het jaar waarin u de training heeft gevolgd opnieuw examen doen.

Docent(en)

CERTIFIED ANTI-CORRUPTION MANAGER® (CACM) – The AACI geautoriseerd

De 5-daagse Certified Anti-Corruption Manager® (CACM) training wordt gegeven door The AACI (The American Anti-Corruption Institute) geautoriseerde trainers. Uw zeer ervaren trainers zijn:

Joop Remmé Ph.D
Joop Remme (IMF Academy)Joop Remmé is Lead Expert European Countries van The American Anti-Corruption Institute (The AACI). Joop doceert aan verschillende internationale universiteiten (zo is hij assistent-professor Strategy aan Nyenrode Business University) in de vakken business ethiek/corporate social responsibility (CSR), cultuur, duurzaamheid en leiderschap. Als consultant heeft hij op het vlak van ethiek en management development gewerkt bij bedrijven als Unilever, Shell en ABN AMRO.

Geert Vermeulen MBA
Geert Vermeulen (IMF Academy)Geert Vermeulen is een ervaren compliance professional, gespecialiseerd in het opzetten en verbeteren van compliance- en integriteitsprogramma's in het algemeen en anti-corruptie programma's in het bijzonder. Geert is de CEO van Ethics & Compliance Management & Consulting (ECMC). ECMC is actief op het gebied van compliance training, advisering en interim compliance management. Voordat hij ECMC oprichtte was hij de Chief Compliance Officer van Aon EMEA, het Global Head of Compliance van Damco en Directeur van het Nederlands Compliance Instituut. Geert is voorzitter van de Kennistafel Financial Economic Crime van de Vereniging van Compliance Officers en schrijft en spreekt regelmatig over ethiek en compliance.

Liesbeth Feikema Ph.D
Liesbeth Feikema (IMF Academy)Liesbeth Feikema is directeur van Heyokaha Consult, een adviesbureau dat ondersteuning biedt ten aanzien van het bevorderen en verbeteren van zowel institutionele, professionele als persoonlijke integriteit. Tevens is zij als onderzoeker verbonden aan het Ethics Institute van de Universiteit Utrecht. Liesbeth is gepromoveerd bij Filosofie en Rechtsgeleerdheid op een proefschrift over corruptie en belangenverstrengeling. Liesbeth is vanuit haar praktijk breed internationaal georiënteerd en heeft ervaring in zowel de publieke als de private sector. Ze is in staat complexe en theoretische onderwerpen te vertalen naar een praktisch niveau en beleid en andersom. Daarnaast is ze opgeleid als mediator en werkt als onderzoeker, procesbegeleider, coach en trainer.

Startdata

De Certified Anti-Corruption Manager® (CACM) training bestaat uit 5 lesdagen. De lestijden zijn van 09.00 uur tot 17.00 uur. De Certified Anti-Corruption Manager® (CACM) training vindt plaats in de omgeving van Amsterdam. U kunt op de volgende data deelnemen:

Certified Anti-Corruption Manager® (CACM) – training I

  • 8 t/m 12 juni 2020

Certified Anti-Corruption Manager® (CACM) – training II

  • 23 t/m 27 november 2020

Inschrijven

De kosten van de 5-daagse Certified Anti-Corruption Manager® (CACM) training bedragen € 4.980,- (excl. BTW) per persoon. In dit bedrag zijn alle lunches, koffie, thee en documentatie inbegrepen. De kosten van het Certified Anti-Corruption Manager® (CACM) examen (t.w.v. € 575,-) zijn eveneens inbegrepen in de toegangsprijs.

In-company

Certified Anti-Corruption Manager® (CACM) – in-company en op maat
Al vanaf 5 deelnemers kunnen wij de Certified Anti-Corruption Manager® (CACM) training in-house (en op maat ) voor u verzorgen. Neem contact met ons op voor de mogelijkheden.

Partners

Uw logo of banner hier? Word dan partner! Als partner heeft u de mogelijkheid om u en uw organisatie permanent onder de aandacht te brengen van uw doelgroep, o.m. via onze website, marketingbrochures en nieuwsbrieven. Neem contact met ons op voor de mogelijkheden!

 

 

Certified Anti-Corruption Manager® (CACM)

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