IFA NEWSLETTER
Issue 13 • 30 June 2009 Institute of Forensic Auditors (IFA), Brussels. Send your copy to :
[email protected] Editing Board: Evert-Jan Lammers RFA (Editor-in-chief), Prof. Michel J. De Samblanx RFA, Johan Engelen RFA, Prof. Chris Lefebvre RFA, Anton Penneman RFA.
INSTITUTE’s ISSUES 1. IFA Event Calendar 2009 2. PE-Training 3. From the Board of Directors 4. What makes IFA different? 5. Extraordinary General Members’ Meeting 29th June
2 3 3 4 5
FRAUD ISSUES 6. Forensic book store 7. Forensic news (jurisprudence, legislation, media,…)
7 8
SPONSORS
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COLOFON
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1. IFA Event Calendar 2009 As can be seen below the IFA Event Calendar includes the newly adopted IFA Training Program, with a wide variety of trainings that can be attended by RFAs, members and also non-members. The on-the-way-back-home meetings remain free of charge and some events are also free of charge for ACFE-members. However the courses under the IFA Training Program are paid trainings; the Board of directors will do their very best to keep the cost per PE-point as low as possible.
Month
Day
Lang.
January
20
N
Inbeslagneming en verbeurdverklaring in strafzaken, Mr. Francis Desterbeck (COIV), Brussels *
February
12
N
VAT Carrousels - Dutch spoken. Mr. Marc Holsteyn, Federal Police, Brussels *
March
5
F
VAT Carrousels - French spoken. Mr. Marc Holsteyn, Federal Police, Brussels *
27
E
IFA Annual Members’ Meeting, Brussels
April
30
N
Privacy & investigations, Mr. Stijn De Meulenaer, Everest Law, Brussels
May
5
F
Fraud insurance, Mr. Michel Van Swieten, AIG Insurance, Brussels *
June
4
E
Liability jurisprudence and cases, Mr. Dirk De Maeseneer, Praxislaw, Brussels
25
F
Falsification of documents, Mr. Alain Boucar, Federal Police, Brussels
29
E
IFA Extraordinary Annual Members’ Meeting, Brussels
July-August September
October
November
December
Topic, Speaker, Place
Summer holiday break 10
N
Legal and investigations (take root course), Mr. Stijn De Meulenaer, Everest Law, Brussels
24
N
Fiscal regularization of fraud, Mr. Johan Speecke, Laga Lawyers, Brussels
6
F
Fraud risk management for banks, Mrs Françoise Vande Voorde, Fortis, Namur
27
E
Verbal Reporting and Expert Witness, Mr. Evert Jan Lammers, INSTIFIN, Brussels
3
E
Forensic data analytics, Mr. Peter Leyman, Deloitte, Brussels
24
N
Fraud risk management for banks, Mr. Patrick Vandermaelen, Fortis, Brussels
8
E
Forensic report writing, Mr. Johan Engelen, E&Y & Mr. Lode Barrezeele, I-Force, Brussels
22
N
IFA Christmas Drink. In combination with (1) Annual legal update by Mr. Stijn De Meulenaer, Everest Law, and (2) Annual update on fraud schemes by Mr. Chris Lefebvre, KUL. Brussels.
* ACFE-members have free access to this free IFA-event For further details we refer to our website www.forensicaudit.be
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2. PE-Training Venue For a national non-profit organization like IFA, the cost level and the geographic position of the venue for PE-Trainings are important. Since 2009 IFA organizes most of the PE-Trainings in the Sint-Anna Center in Brussels. The fair rates and the central location of this training centre have been the key parameters for this decision Sint-Anna Center Sint Annadreef 68B 1020 Brussels (Laeken) T: +32 (0)2 478 03 22 F: +32 (0)2 478 40 40 www.sintannacenter.be Rates Today private sector organizations often reimburse the cost of external training cost to their professionals. On the contrary civil servants normally have to pay these expenses from their net income. Therefore we have decided to apply different rates for our trainings. For example the past two PE-Trainings:
IFA members: - private sector - public sector Non-members
(4PE) Privacy 28 May
(2PE) Falsification 25 June
€ 100 € 40 € 200
€ 50 € 20 € 100
3. From the Board of Directors Since the previous Newsletter (17 March 2009) many new members have joined our Institute and new Registered Forensic Auditors have been certified. We welcome you all and we trust that you will feel at home at IFA. We strongly encourage you to become active members: for example providing copy for the IFA Newsletter, organizing an on-the-way-back-home meeting with your organization, speaking at our events, or being active in IFA committees. Such activities may be acknowledged for PEpoints under the Standard on Continuous Education (Chapter 4 below). Finally we hope that you will enjoy reading in the 13th IFA Newsletter and we wish you all excellent holidays. Frank Staelens
President
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4. What makes IFA different? Belgium houses various organizations that give priority attention to fraud issues, for example: Institute of Forensic Auditors (IFA), Transparency International (TI), Association of Certified Fraud Examiners (ACFE), European Business Ethics Network (EBEN) and European Corporate Security Association (ECSA). What makes IFA different? IFA has been founded in 2001 as the professional organization of forensic auditors in Belgium. The IFA-strategy is based on a unique set of key objectives: 1. Enhancing the development of both the forensic audit profession as a whole and of the individual practitioners; 2. Establishing a legal recognition of the forensic audit profession in Belgium; 3. Increasing benefit for members (non profit organization); 4. Encouraging the integration of public sector and private sector forensic auditing (holistic approach); and 5. Encouraging the integration of the forensic audit practitioners and the academic world. Registered Forensic Auditors - IFA 2009
Private Public Academic
Towards 150 Registered Forensic Auditors in 2010, private-public-academic mix
The 4th and the 5th objective are well reflected in the composition of the members’ base, the register of Registered Forensic Auditors, the Board of Directors and the Advisory Board. Board and Advisors - IFA 2009
Private Public Academic
Board of Directors and Advisory Board: private-public-academic mix
IFA has doubled its members base from 135 in 2004 to 270 by mid-2009: M embers - IFA 2009 300 250 200 Num ber 150 100 50 0 1
2
3 Year
R1 4
5
6
Towards 300 members in 2010, private-public-academic mix
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5. Extraordinary General Members’ Meeting 29th June The extraordinary General Members’ Meeting of 29th June 2009 has approved the revision of the bylaws of our institute that now incorporate the waiver procedure for Registered Forensic Auditors. Revised text below:
Artikel 10 Titel en voorwaarden voor inschrijving in het register van registered forensic auditors a. Register De vereniging opent een register waarin deze leden worden opgenomen die gerechtigd zijn de titel te voeren van registered forensic auditor. b. Rechten en plichten van de registered forensic auditor De registered forensic auditor dient zich strikt aan de deontologische regels te houden. Bij het uitvoeren van de hem toevertrouwde opdrachten handelt de registered forensic auditor in volledige onafhankelijkheid. De registered forensic auditors moeten een permanente vorming volgen, waarvan de modaliteiten door de algemene vergadering op basis van een voorstel van de raad van bestuur worden bepaald. c. Inschrijvingsvoorwaarden Om in dit register te worden opgenomen en om de titel van registered forensic auditor te mogen voeren, moeten de leden met vrucht de opleiding tot Master of Forensic Auditing of de Executive Class Forensic Auditing hebben gevolgd en de daarbijhorende titel of het daarbijbehorende certificaat hebben bekomen. Dit programma wordt ingericht door de Universiteit Antwerpen (Management School) of door een andere universiteit, na akkoord en overleg met de Universiteit Antwerpen. Het Instituut kan eventueel andere gelijkwaardige opleidingen erkennen, na het bekomen van een twee/derde meerderheid binnen de raad van bestuur en een eenvoudige meerderheid van de op de eerstvolgende algemene vergadering aanwezige leden. In uitzonderlijke gevallen kan de raad van bestuur van het Instituut deze titel eveneens verlenen (1) aan academici of docenten van deze programma's of (2) aan academici die op universitair niveau met een leeropdracht in forensische audit zijn belast. Daartoe dienen de belanghebbenden een omstandig dossier voor te leggen waarin de gegrondheid van hun aanvraag wordt toegelicht. d. Schrapping uit het register De inschrijving in dit register wordt geschrapt, wanneer een lid niet meer aan de gestelde eisen zou voldoen of na een disciplinaire straf die de schrapping oplegt. e. Beroepsprocedure Van iedere beslissing van de raad van bestuur, waarbij de toelating van een kandidaat om ingeschreven te worden als registered forensic auditor geweigerd wordt, staat belanghebbende beroep open bij de in artikel 11 genoemde commissie van beroep. f. Waiver Zijn vrijgesteld van de in art.10.c. vastgestelde voorwaarden, de personen die bij de raad van bestuur schriftelijk of per email hun kandidatuur indienen als lid en aan volgende voorwaarden voldoen: 1° een beroepservaring hebben van 3 jaar in forensische auditopdrachten zoals omschreven door het bestuur van het IFA. Kandidaat-leden hebben een opleiding van universitair niveau, van hoger onderwijs van het korte type of daarmee gelijkgestelde opleiding, of een diploma, een certificaat of een getuigschrift van een langlopende opleiding van minstens 180 contacturen (of 60 studiepunten) in één van de domeinen van Forensische Audit. Bij gebrek aan dergelijke opleiding dient de kandidaat een beroepservaring van 7 jaar te bewijzen. Indien de beroepservaring gestoeld is op deeltijdse basis, dient de duur van de te bewijzen beroepservaring overeenkomstig te worden verlengd, zodanig dat de totale beroepservaring 3 respectievelijk 7 jaren op full time basis vertegenwoordigt. Overigens worden de RFA’s die hun titel behaalden voor het verstrijken van de in vorig lid van dit artikel bedoelde termijn, in ieder geval erkend op eenvoudige basis van de volledigheid van het ingediende dossier; en 2° een dossier ingediend hebben dat beantwoordt aan de vereisten opgesteld door de erkenningcommissie en dat, naast een gemotiveerde aanvraag tot inschrijving, certificaten bevat van de gevolgde opleidingen, getuigschriften van beroepservaring en een omstandige c.v. Dit dossier kan worden aangevuld met door de kandidaat nuttig geachte informatie of met informatie die wordt toegevoegd op verzoek van de erkenningcommissie. Desgevallend kan deze commissie de kandidaat horen.
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Tegen de beslissingen van de erkenningcommissie en van de raad van bestuur staat beroep open bij de bovenvermelde commissie van beroep. Dit beroep moet worden ingesteld binnen de dertig dagen na kennisgeving van de beslissing van de raad van bestuur bij een ter post aangetekende brief bij de bovenvermelde commissie van beroep. Article 10 Titre et conditions d’inscription au registre des registered forensic auditors a. Registre L’association ouvre un registre dans lequel sont repris les membres ayant droit de porter le titre de registered forensic auditor. b. Droits et obligations du registered forensic auditor Le registered forensic auditor doit se tenir strictement aux règles déontologiques. Dans l’exécution de la mission qui lui a été confiée, le registered forensic auditor agit en toute indépendance. Les registered forensic auditors doivent suivre une formation permanente, dont les modalités sont fixées par l’assemblée générale sur base d’une proposition du conseil d’administration. c. Conditions d’inscription Pour être repris dans ce registre et pour être autorisé à porter le titre de registered forensic auditor, les membres doivent avoir suivi avec succès la formation de Executive Class Forensic Auditing et obtenu le titre ou le certificat correspondant. Ce programme est organisé par l’Universiteit Antwerpen (Management School) ou par une autre université, après accord et concertation avec l’Universiteit Antwerpen. L’Institut peut éventuellement reconnaître d’autres formations équivalentes, après l’obtention d’une majorité des deux tiers au sein du conseil d’administration et d’une majorité simple lors de la première assemblée générale des membres suivante. Dans certains cas exceptionnels, le conseil d’administration de l’Institut peut également accorder ce titre à (1) un académicien ou professeur de ces programmes ou (2) un académicien chargé de cours en audit de fraude à un niveau universitaire. Les intéressés doivent pour ce faire présenter un dossier détaillé éclairant le caractère fondé de leur demande. d. Radiation du registre L’inscription au registre peut être radiée lorsque qu’un membre ne satisfait plus aux exigences de la profession ou suite à une sanction disciplinaire entraînant la radiation. e. Procédure professionnelle Tout candidat dont l’inscription en tant que registered forensic auditor a été refusée par le conseil d’administration peut faire appel de cette décision auprès de la commission de la profession citée dans l’Article 11. f. Exonération Sont exemptés des conditions précisées à l’art.10.c., les personnes qui déposeront auprès du Conseil d'administration leur candidature en qualité de membre par le biais d’un courrier ou par email,,et qui satisferont aux conditions suivantes : 1° disposer d’une expérience professionnelle de 3 années dans les missions d’audit de fraude, telles que décrites par la direction de l'IAF. Les candidats-membres disposeront d’une formation de niveau universitaire, de l’enseignement supérieur de type court ou de toute formation y assimilée, voire d’un diplôme, d’un certificat ou d’une attestation délivré(e) au terme d’une formation de longue durée comptant à tout le moins 180 heures de contact (ou 60 points d’étude) dans un des domaines de l’Audit de Fraude. A défaut d’une telle formation, le candidat devra démontrer une expérience professionnelle de 7 années. Si l’expérience professionnelle a été acquise à temps partiel, la durée de l’expérience professionnelle à démontrer sera prolongée de manière analogue, de telle sorte que l’expérience professionnelle totale représente respectivement 3 ou 7 années à temps plein ; et 2° avoir introduit un dossier répondant aux exigences établies par la commission d’agrément et qui, outre une demande motivée d’inscription, se composera de certificats attestant des formations suivies, d’attestations d’expérience professionnelle et d’un c.v. circonstancié. Ce dossier pourra être complété par des renseignements que le candidat estimera utiles ou par des informations ajoutées à la demande de la commission d’agrément. Cette commission pourra le cas échéant procéder à l’audition du candidat. Les décisions de la commission d’agrément et du Conseil d'administration pourront faire l’objet d’un recours intenté par-devant la commission d’appel précitée. Ce recours devra être introduit dans un délai de trente jours à compter de la notification de la décision du Conseil d'administration au moyen d’un courrier adressé par recommandé auprès de la commission d’appel précitée.”
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6. Forensic book store European Fraud Survey 2009 Ernst & Young’s European fraud survey 2009: is integrity a casualty of the downturn? As the recession in Europe deepens, the ever-present threat of fraud grows stronger. The Ernst & Young 2009 European fraud survey reflects the views of over 2,200 individuals - from the shop floor to the boardroom - in major companies in 22 countries across Europe. The number of Belgian respondents is 100. Their insights show that there is an alarmingly high tolerance of unethical business behaviour within organisations. The survey reveals that many employees would tolerate unethical behaviour including bribery by their company in order to survive the current financial & economic storm. Indeed senior management is even more likely than rank and file to condone activities such as cash bribes and financial statement fraud. The research also suggests that employees expect regulators to do more to protect them from wayward management and to ensure their business leaders are compelled to conduct business in an ethical manner. Other key findings Our survey respondents believe the likelihood of fraud and corruption is set to rise further still. 55% of the European respondents expect corporate fraud to increase over the next few years. In Belgium, 51% of the respondents expect corporate fraud to increase. 29% of the European respondents does not trust corporate management. Belgian figures: 33% . Corporate responses to the downturn can create new opportunities for fraudsters if staff redundancies open gaps in financial controls. 36% of our respondents believe that normal policies and procedures are likely to be overlooked as staff redundancies are made. Belgian figures: 32%. The trend of consolidation during an economic downturn can also disrupt ongoing efforts by corporates to prevent fraud. Almost half of our respondents believe that the differing standards of behaviour that are held by two merging companies poses a major challenge to anti-fraud efforts. Corporate fraud in times of financial & economic crisis – the UK example Mr. Richard Alderman has recently been appointed to run the Serious Fraud Office, a UK government agency, that fights fraud in cases involving more than £1million. Mr. Alderman's experience sits at the core of his strategy for tackling the vast amount of fraud in Britain that is left uninvestigated. “Boiler-room scams and mass-marketing fraud claim thousands and thousands of victims,” he said. “It is estimated that fraud costs us about £14 billion to £16 billion a year, and there are far more cases out there that we are not looking at.” Yet although Mr. Alderman is trying to shake up the SFO and make it faster and more effective at chasing more fraudsters, it may be that the credit crisis will be the making of him. The SFO and the American authorities are working on co-ordinated investigations into fraud believed to have been committed during the credit crisis over the past year. “During times of market turmoil, lots of things are uncovered that would not be seen in much better times,” R. Alderman said. “If credit dries up, some companies may be tempted to resort to fraud, and if cash dries up, accounts that have been flattered in the past come under sharp focus.” Although Mr. Alderman declined to name companies that were being investigated, he said that “it is not just the banks” that he was looking at. “We have not gone public on this because the market is so fragile,” he said. The entire fraud EY survey can be consulted on www.forensicaudit.be.
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Verslag van het Parlementair onderzoek naar de grote fiscale fraudedossiers 7th of May 2009 www.mdseminars.be/files/articles/FIS-W-460.pdf
Fraude Codex J. Lemmens en J. De Wolf Juni 2009 Free pdf-download of the index: www.moncode.be/mwb/bib.php?a=details&id=1728
7. Forensic news Unique Corruption seminar 10th of June 2009
On 10 June 2009 the University of Antwerp Management School (UAMS) hosted a unique anti-Corruption seminar. The seminar was organized by the participants (!) of the 9th Master Class Forensic Auditing, under the responsibility of Prof. Michel J. de Samblanx. The venue was Het Brantijser, the 2000-award winning renovation of a 15th century mansion in the centre of Antwerp. The seminar was the apotheosis of another great Master Class, with 12 fraud experts from both private and public sector. Presentations Unlike in other years, when participants had to draft papers, this year every participant had prepared a presentation on a certain aspect of corruption, based on own research. The opening speech was made by key note speaker Mr. Carl Devlies, Belgian federal state secretary on the coordination of fraud combat, followed by a presentation from Ms. Chantal Hébette, chair of Transparency International Belgium. Mr. Carl Devlies emphasized the necessity of further alignment of the private and public sector approach to fraud combat especially of horizontal fraud (inside the private sector). He positioned private forensic auditing as “complementary to” the public prosecutors’ activities. He confirmed that public prosecutors’ office gives priority to the protection of public security, which leaves some room for private forensic auditors to protect the interests of private companies. IFA shares this view and we are happy with this public statement. A small quote for the IFA Newsletter: “…De afgelopen jaren heeft de private dienstverlening door forensische auditoren – in een sfeer van vreedzame coexistentie – een zelfstandige en aan het strafrecht complementaire maatschappelijke positie verworven. Behoudens de ondersteunende werkzaamheden ten behoeve van politie en justitie, bijvoorbeeld de expertenfunctie in complexe strafrechtelijke financiële onderzoeken, zijn de forensische fraudeonderzoekers bezig met zelfstandige onderzoekswerkzaamheden, vooral ten behoeve van ondernemingen. Daarbij behandelen zij quasi uitsluitend gevallen van horizontale fraude, zijnde fraude waarvan de organisatie het slachtoffer wordt, zonder rechtstreeks nadeel voor de overheid. Daar staat tegenover dat de fraudecapaciteit van het publieke opsporingsapparaat in eerste instantie wordt aangewend voor de bescherming van het algemeen belang en slechts in tweede orde voor de bescherming van de private belangen. Institute of Forensic Auditors - IFA Newsletter -
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Deze vormen van fraude – belastingsfraude, sociale zekerheidsfraude, subsidiefraude, e.d. – worden gezamenlijk ook wel aangeduid als verticale fraude.
“Daarom steun ik het uitvoeren van een haalbaarheidsstudie met het oog op het uitwerken van een pragmatisch en realistische regelgevend kader voor ‘Publiek-private samenwerking (PPS), in het bijzonder in relatie tot horizontale fraude.” Bovenstaande evolutie betekent geenszins dat er de facto sprake zou zijn van een strikte ‘boedelscheiding’, daarvoor is de realiteit te complex en de huidige regelgeving te beperkend. Er bestaat een maatschappelijke behoefte om de overdracht van een privaat onderzoeksdossier beter te regelen en af te stemmen. En dit zowel beleidsmatig als procedureel. Het doelmatiger bestrijden van fraudepraktijken kan er alleen maar wel bij varen. Daarom steun ik het uitvoeren van een haalbaarheidsstudie met het oog op het uitwerken van een pragmatisch en realistische regelgevend kader voor ‘Publiek-private samenwerking (PPS), in het bijzonder in relatie tot horizontale fraude. Ik wil dus de samenwerking met forensische auditors intensiever maken.” The full text of the speech of Mr Devlies is available on www.forensicaudit.be
Madoff 150 years Bernard Madoff got the maximum sentence of 150 years in prison for operating the largest Ponzi scheme ever: $ 65 billion dollars. The question still is which other people (family; officers of the firm) have been actively involved in the scam. Madoff is considered to be a sociopath; at the sentencing Madoff didn't ask for forgiveness, but did say that he deceived his brothers, his two sons and his wife … To be continued?
Profile of the sociopath -
Glibness and Superficial Charm
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Manipulative and Conning: They never recognize the rights of others and see their self-serving behaviors as permissible. They appear to be charming, yet are covertly hostile and domineering, seeing their victim as merely an instrument to be used. They may dominate and humiliate their victims.
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Grandiose Sense of Self: Feels entitled to certain things as "their right."
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Pathological Lying: Has no problem lying coolly and easily and it is almost impossible for them to be truthful on a consistent basis. Can create, and get caught up in, a complex belief about their own powers and abilities. Extremely convincing and even able to pass lie detector tests.
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Lack of Remorse, Shame or Guilt: A deep seated rage, which is split off and repressed, is at their core. Does not see others around them as people, but only as targets and opportunities. Instead of friends, they have victims and accomplices who end up as victims. The end always justifies the means and they let nothing stand in their way.
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Shallow Emotions: When they show what seems to be warmth, joy, love and compassion it is more feigned than experienced and serves an ulterior motive. Outraged by insignificant matters, yet remaining unmoved and cold by what would upset a normal person. Since they are not genuine, neither are their promises.
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Incapacity for Love
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Need for Stimulation: Living on the edge. Verbal outbursts and physical punishments are normal. Promiscuity and gambling are common.
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Callousness/Lack of Empathy: Unable to empathize with the pain of their victims, having only contempt for others' feelings of distress and readily taking advantage of them.
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Poor Behavioral Controls/Impulsive Nature: Rage and abuse, alternating with small expressions of love and approval produce an addictive cycle for abuser and abused, as well as creating hopelessness in the victim. Believe they are all-powerful, all-knowing, entitled to every wish, no sense of personal boundaries, no concern for their impact on others.
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Early Behavior Problems/Juvenile Delinquency : Usually has a history of behavioral and academic difficulties, yet "gets by" by conning others. Problems in making and keeping friends; aberrant behaviors such as cruelty to people or animals, stealing, etc.
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Irresponsibility/Unreliability: Not concerned about wrecking others' lives and dreams. Oblivious or indifferent to the devastation they cause. Does not accept blame themselves, but blames others, even for acts they obviously committed.
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Promiscuous Sexual Behavior/Infidelity: Promiscuity, child sexual abuse, rape and sexual acting out of all sorts.
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Lack of Realistic Life Plan/Parasitic Lifestyle: Tends to move around a lot or makes all encompassing promises for the future, poor work ethic but exploits others effectively.
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Criminal or Entrepreneurial Versatility: Changes their image as needed to avoid prosecution. Changes life story readily.
Source: www.mcafee.cc/Bin/sb.html
Banks and advisors pay for client fraud In June 2009 the Constitutional Court in Belgium has ruled that banks and advisors can be held liable for the restitution of defrauded funds by their clients in case they are involved in the fraud. Full text of the decision of the Constitutional court www.tijd.be/kasgeldarrest
HDP Survey: 86% of the companies victim of occupational fraud www.hdp.be/images/stories/Groep/Persberichten/artikel_fraude_fr.pdf
Seminars during the holiday season Transparency International Belgium Jean-Marie Lequesne « Echanges sur la lutte contre la corruption en Belgique » 7th of July 2009 - Registration mandatory at
[email protected] www.transparencybelgium.be Transparency International Belgium Frankie Schram « Het spanningsveld tussen openbaarheid, privacy en bescherming van persoonsgegeven » 16th of July 2009 - Registration mandatory at
[email protected] www.transparencybelgium.be M&D Seminars De Juristendagen 26th of August 2009 www.mdseminars.be/opl_detail.aspx?oplId=211
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ACFE 20th Annual ACFE Fraud Conference and Exhibition Las Vegas, July 12-17, 2009 http://eweb.acfe.com/eweb/DynamicPage.aspx?WebCode=ACFEEventInfoSC&evt_key=5a4d2150-a28b-4ea0-b3864df2d134f18d&code=evtconf
Masterclass Forensic Auditing For the 10th year in a row the University of Antwerp Management School (UAMS) organises the Master Class Forensic Auditing, September 2009 - June 2010. Dutch spoken. Modular approach. More information on www.uams.be.
Multidisciplinary forensic investigation For the 9th year in a row the KU Leuven University organises the training multidisciplinary forensic investigations, September 2009 - June 2010. Dutch spoken. Modular approach. More information on www.kuleuven.be/forensischonderzoek. Opening session on Thursday 24 September 2009 “Justitie en Psychiatrie”. Free entrance.
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Sponsors Callens Pirenne Forensic & Dispute Services www.callens-theunissen.com Deloitte Forensic & Dispute Services www.deloitte.be De Vocht Expert Services www.devocht.be Ernst & Young Fraud Investigation & Dispute Services www.ey.be i-Force www.i-force.be
INSTIFIN forensic auditors www.instifin.com J. Lippens, S. Rabaey & Co. www.gti.org KPMG Forensic www.kpmg.be PricewaterhouseCoopers Forensic Services www.pwc.be Joris Rycken & Co www.jorisryckenenco.be TCLM www.tclm-rsm.be Vias DFK www.vias.be
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Colofon IFA Institute of Forensic Auditors Instituut van Forensische Auditoren vzw Institut des Auditeurs de Fraude asbl
www.forensicaudit.be
Postal address: Koningsstraat 109-110 rue Royale 1000 Brussels Belgium
Secretary’s office: Delphine Gorloo T: 02-219.23.40
[email protected]
VAT-number BE-0475.133.516 KBC-Bank number 427-5164381-58 District Court Leuven
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