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CFSW exam Dumps Source : NAFC Certified Forensic companionable Worker

Test Code : CFSW
Test cognomen : NAFC Certified Forensic companionable Worker
Vendor cognomen : Social-Work-Board
: 261 actual Questions

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study from champions, experts, and practitioners of catastrophe possibility discount and local weather exchange adaptation on the Agos climax this Friday and Saturday

posted 5:forty AM, July 07, 2017

up-to-date eight:50 AM, July 07, 2017

MANILA, Philippines – This July, the Philippines is staring at the countrywide catastrophe Resilience Month.

be taught from leading champions, consultants, and practioners of cataclysm possibility discount and local weather change adaptation at the Agos climax on catastrophe Preparedness this Friday, July 7, and Saturday, July eight.

here are the profiles of a few key audio system at the Agos Summit, which became prepared by Rappler's civic date arm MovePH: (assess the total software on the bottom)

Senator Loren Legarda

Senator Loren Legarda is a topnotch senator who has authored a number of landmark legal guidelines for the ambiance and cataclysm desultory discount: limpid Air Act; Ecological strong fritter administration Act; Environmental recognition education Act; Renewable power Act; cataclysm possibility reduction and administration Act; local weather exchange Act; and the individuals’s Survival Fund.

Her inspiring advocacy on environmental coverage and climate resilience has earned her world awareness. In 2015, she become named international Champion for Resilience by means of the United international locations office for catastrophe desultory reduction (UNISDR) and become bestowed through the French government with the title of Knight within the national Order of the French Legion of honor for her environmental and cultural advocacies.

As a exact-calibre journalist earlier than she changed into elected Senator, Legarda earned prestigious awards such as the Ten unbelievable younger guys (TOYM) from the Philippine Jaycees (1992) and The dazzling women in the Nation’s carrier (towns) Award (1995).

Senator Richard Gordon

Senator Richard Gordon is the chairman of the Philippine pink sprint (PRC). referred to as an "motion man," he's credited for strengthening the corporation and build up its means into the foremost humanitarian corporation in the nation. He urged the modernization of PRC's rescue skill through the acquisition of emergency response materiel and motors including M/V fantastic Grace, the biggest humanitarian and catastrophe response vessel in the country.

below his watch, 27 greater blood provider amenities had been dependent, making All ninety six aboriginal PRC chapters able to blood banking capabilities. He moreover prioritized the aquisition of latest machine for PRC's round-the-clock Operation middle to subsist certain effectivity of catastrophe monitoring.

Senator Gordon has received numerous awards including the Ten staggering younger men (TOYM), school of the Philippines Most exceptional Alumnus Award, the PRC Gold Humanitarian Award, and the PRC Silver Humanitarian and Doña Aurora Aragon Awards.

representative Joey Sarte Salceda

Albay 2nd District consultant Joey Salceda is considered as the father of the Albay and Manila Declarations on catastrophe risk reduction (DRR) and local weather change Adaptation (CCA). The declarations cleared the path for The climate trade Act of 2009 and the countrywide catastrophe possibility reduction and administration Act which established DRR and CCA as priorities in each local and country wide government.

Salceda changed into frequently observed as the eco-friendly Economist Governer of Albay when he was serving because the governor of the province. the former governor oversaw the replanting of just about 318 hectares of mangrove swamps to greater protect coastal areas from deplorable storm surges and construct tsunami resiliency.

In 2010, the United countries office for catastrophe risk reduction (UNISDR) identified him as a Senior world Champion of DRR for his ingenious efforts to institutionalize catastrophe desultory management on the local level.

Secretary Vernice Victorio

in foster of her appointment, she became the president of the SEED Institute, a nonprofit sustainability analysis organization that she cofounded. while at SEED, she led, in partnership with Ateneo de Manila/Manila Observatory, the greenhouse fuel emissions assessments of Puerto Princesa, Metro Manila, the entire Philippines, and the Malacañang Palace.Secretary Vernice Victorio is the performing vice-chairperson and govt director of the local weather change fee (CCC), with over a decade of sustain in environmental advocacies. A management Engineering (cum laude) graduate from the Ateneo de Manila school, she is the primary Filipino to deserve a grasp’s diploma in Industrial Ecology (noted because the "science of sustainability") at the Norwegian school of Science and technology.

Undersecretary Ricardo Jalad

As a former militia officer, he has developed an early appreciation for the mandate of the OCD and NDRRMC. His dynamic involvement in rehabilitation and restoration efforts within the aftermath of Tropical Storm Sendong that struck Iligan metropolis in December 2011 is a sterling illustration of his past efforts as a strong DRRM champion.Usec Ricardo Jalad is the administrator of the office of Civil defense (OCD) and the govt director of the country wide cataclysm possibility discount and administration Council (NDRRMC).

Jalad's discrete armed forces assignments encompass his stint as lieutenant Division Commander of the Philippine military’s 5th Infantry Division in Gamu, Isabela from might moreover 2013 to September 2014 and appearing Commander of the identical division from February to April 2014. Jalad has a Masters in national protection Administration (MNSA) from the countrywide defense college of the Philippines.

Undersecretary Austere Panadero

Usec Austere Panadero has served the offshoot of the interior and local govt (DILG) for the final two many years, fitting undersecretary in 2007.

through his management, aboriginal executive units are at All times capacitated on cataclysm preparedness. under his watch, Oplan Listo (Operation design Alert) became developed and implemented, emphasizing the range of moves for early and critical catastrophe preparedness at the local stage.

Panadero is an Industrial Engineering graduate of the school of the Philippines. He started his profession in executive with the development Academy of the Philippines in the early Eighties. In 2016, the Ateneo de Manila tuition confered on Panadero its govt carrier Award for the undersecretary's "unflagging devotion to the complicated toil of transforming local governments to develop into participative, dependable, and effective."

Undersecretary Hope Hervilla

Usec Hope Hervilla heads the operations and protecting functions of the department of companionable Welfare and structure (DSWD). For over 3 a long time, she become involved in a considerable number of ladies and kids advocacies as an activist leader and companionable worker. She additionally taught on the valuable Philippines university in Iloilo metropolis, the residence she entire her Bachelor of Science in companionable toil diploma in 1985. She placed second within the 1987 countrywide companionable toil Board Examinations.

Hervilla established the retailer Their Lives, SOS! Panay and Guimaras, a network of civil society companies and people that helped address considerations from the oil spill tragedy in Guimaras in 2006 to recovery efforts within the belt after tremendous hurricane Yolanda (Haiyan).

Undersecretary Renato Solidum Jr

Dr Renato Solidum Jr has been with Phivolcs given that 1984, the agency tasked to mitigate the effects of earthquakes, tsunamis and volcanic eruptions. He has these days been appointed as the DOST Undersecretary for catastrophe desultory discount and local weather change Adaptation.

In 2010, Solidum bought the Presidential Lingkod Bayan award for elevating the bar of cataclysm desultory reduction and initiating a nationwide mapping application within the Philippines.

he is a diagnosed knowledgeable in Geochemistry, Marine Geology, Volcano and Earthquake Geology, Geologic risks assessment and attention, and Earth Science schooling. He holds a master’s degree in Geological Science from the institution of Illinois and achieved his PhD in Earth Science at the Scripps Institute of Oceanography, institution of California in San Diego.

Commissioner Paul Pangilinan

Assistant Secretary Paul Pangilinan is the chairman of the countrywide formative years fee's (NYC) committee on ambiance. he is a former Sangguniang Kabataan chairman and barangay councilor in Quezon city.

Pangilinan bought his Bachelor of Science in Civil Engineering degree in 2012 on the school of Santo Tomas. he's presently pursuing grasp of Science in Civil Engineering at De La Salle university.

Dr Alfredo Mahar Lagmay

Dr Alfredo Mahar Francisco Lagmay is the govt director of the university of the Philippines Resilience Institute. He moreover heads the UP Nationwide Operational assessment of risks (UP NOAH), a heart established to conduct research, construction and extension capabilities on herbal hazards, cataclysm risk reduction, and climate exchange moves.

Lagmay is a professor at the UP countrywide Institute of Geological Sciences. He acquired his Bachelor’s and grasp’s degrees from UP and holds a PhD degree in Earth Sciences from the tuition of Cambridge (2001).

His toil is concentrated on volcano-tectonics, fluid dynamics of volcanic flows, faraway sensing, and everlasting Scatterer Interferometry of faulted regions. Upon receiving his PhD, he back to the Philippines and has been involved in a large number of analysis efforts related to herbal dangers. He lectures on Philippine failures by advantage of having fingers-on adventure in search-and-rescue and forensic analyses of essential Philippine catastrophes.

Daniel Sinnathamby

Daniel Sinnathamby is the age in-between nation director of Oxfam within the Philippines. He has more than 24 years of leadership and management sustain with exotic aid and construction businesses in country administration and regional management in Asia and Africa.

He has tested project management inside humanitarian and structure organizations in managing complexity, strategic planning, and helpful coordination and management of complicated partnerships and networks. He has held regional and nation office administration positions in Sri Lanka, Lesotho/South Africa, Mozambique, Angola and India and lieutenant nation director and country director positions and regional leadership positions in Asia and southern Africa.

Dr Reena Estuar

Dr Reena Estuar is Director of the Ateneo Java instant Competency heart (AJWCC) and an associate professor of the Ateneo de Manila university's (ADMU) college of Science and Engineering. She accomplished her PhD in Psychology/MS desktop ADMU).

below her management, the ADMU’s companionable Computing Lab developed e-Bayanihan, which provides regular citizens with an internet and cell based utility to document catastrophe experiences, collaborated with project Agos, Rappler's catastrophe and climate change counsel platform.

Fr Edwin Gariguez

Fr Edwin is the executive Secretary and nation software Head of Caritas Philippines - the companionable motion arm of the Catholic Bishops’ convention of the Philippines (CBCP).

he's additionally an environmentalist and the co-founding father of the Alliance in opposition t Mining (ALAMIN). He has a PhD in applied Cosmic Anthropology from the Asian companionable Institute.

Rina Atienza

Rina Atienza is a senior communications knowledgeable with more than 12 years sustain in establishing company campaigns, with a particular energy in community outreach and companionable advocacy. She has a Masters diploma in companionable and Cultural history, and is a licensed Neuro-Linguistic Programming practitioner due to local Filipino company Trainstation.

She now works for the counsel and capabilities administration Division of the climate trade commission, having chosen to circulation back to Manila after 20 years residing in London.

Dingdong Dantes

Dingdong Dantes is a multi-awarded actor and the founding chairman of YesPinoy foundation.

From 2014 to 2016, he served as a commissioner-at-significant of the countrywide youth fee (NYC), heading the committees on atmosphere and schooling. He has been instrumental in the start of policies and programs that ensured the formative years’s significant participation in efforts on climate exchange and cataclysm possibility discount and management.

In 2015, he spearheaded the #NowPH or now not On Their Watch Philippines propel which gathered 3.6 million pledges of support for climate motion and for the landmark Paris settlement.

Maria Ressa

Maria A. Ressa has been a journalist in Asia for virtually 30 years and is the writer of FROM BIN weighted down TO facebook: 10 Days of Abduction, 10 Years of Terrorismand Seeds of Terror: An Eyewitness Account of Al-Qaeda's latest middle of Operations in Southeast Asia.

Ressa is one of the founders of independent construction company, Probe Productions, before reporting for and heading CNN's Southeast Asia operations for pretty much 2 a long time (bureau chief in Manila then Jakarta). for 6 years, she became ABS-CBN's Senior vp for information & existing Affairs, coping with information operations across assorted systems.

She is Rappler's CEO and executive Editor.

Rupert Ambil II

Rupert Ambil II started his profession within the broadcast industry on the Philippines' first 24-hour information channel Sarimanok word network, now ANC, or the ABS-CBN information Channel. In 2000 he left what could own been profitable employment to toil for an NGO in jap Samar.

Ambil's admire for journalism persisted and he organize himself lower back at ABS-CBN in 2005 as a Futures Desk expert and field Producer. He left the commerce as Head of field Operations for the information Division.

Now, he serves as the govt Director of stream.PH, the civic date and national journalism arm of Rappler.

Voltaire Tupaz

one of the pioneers of flow.PH, Voltaire Tupaz creates and manages systems for public dialogue, opening avenues for national involvement online and on the floor. He changed into one of the crucial initiators of undertaking Agos, Rappler's cataclysm and local weather alternate information platfom. He leads Agos operations All over failures.

before joining Rappler, headed a consortium of non-executive agencies that promotes sustainable development and meals security. He moreover served as a policy advocacy specialist for 2 NGOs and an international environmental network, raising awareness on indigenous expertise systems, acceptable know-how, local weather change, and other structure issues.

Tupaz is now the editor of MovePH.

Full application

here is the entire agenda of activities:

Friday, July 7

WATCH: Day 1 of Agos climax on cataclysm Preparedness

8:00 - 10:00 am

Registration

Opening of XChange reasonable

10:00 - 10:10 am

Welcome Remarks

Rupert Ambil

government Director, MovePH

movement for climate motion and catastrophe Resilience

10:10 - 10:20 am

From climate change to failures:

relocating communities through digitally fuelled motion

Voltaire Tupaz

MovePH Editor

10:20 - 10:forty am

climate action - own an repercussion on on ladies

Rina Atienza

Senior Communications Coordinator , CCC

10:forty - 10:50 am

UNICEF file: climate alternate from the children’s viewpoint

Javier Bornstein

Emergency and cataclysm desultory discount Officer, UNICEF

10:50 - 11:10 am

getting ready the formative years to subsist catastrophe resilient

Paul Pangilinan

Commissioner at giant, NYC

eleven:10 - 11:20 am

Agos accomplice presentations:

Bambike cataclysm Assesment Response group

Bryan McClelland

founding father of Bambikes

eleven:20 - eleven:forty pm

Sparking motion in the formative years

GO BAG undertaking

Dingdong Dantes

yes Pinoy groundwork

11:forty - 12:00 pm

Panel mp;A

Rina Atienza

Paul Pangilinan

Dingdong Dantes

Javier Bornstein

Voltaire Tupaz

Moderated with the aid of:

Pebbles Sanchez

government Director, certain Pinoy groundwork

12:00 - 1:00 pm

Lunch

XChange reasonable

1:00 - 1:15 pm

Welcome Remarks

Rupert Ambil

government Director, MovePH

MMShakeDrill: getting ready for the immense One

1:15 - 1:30 pm

Keynote Speech

BGen Danilo Lim (ret)

Chairman, MMDA

1:30 - 1:45 pm

How LGUs are preparing for the large One

Herbert Bautista

Quezon metropolis Mayor (TBC)

1:forty five - 2:30 pm

#EarthquakePH: The Metro Manila tremble Drill 2017

Ramon Santiago

OIC, Flood exploit info center, MMDA

2:forty five - 3:15 pm

Panel mp;A: #EarthquakePH

BGen. Danilo Lim (ret)

RAdm. Alexander Pama (ret)

Mayor Herbert Bautista (TBC)

Ramon Santiago

MMShakeDrill Quadrant Commanders

Moderated by:

Voltaire Tupaz

MovePH Editor

three:15 - three:20 pm

Agos associate displays:

Liter of easy

Illac Diaz

Liter of mild Founder

3:20 - 3:30 pm

Agos companion shows:

K9 SAR crew

Ramon Santiago

MMDA

three:30 - three:forty pm

Agos colleague shows:

PH72 - an Emegency Preparedness device

Migel Estoque

Communications supervisor, PDRF

3:forty - 4:30 pm

training Workshop for Agos Volunteers

themes:

  • Social Media practicing

  • Agos eBayanihan Platform

  • Volunteer Mobilization

  • Rupert Ambil

    executive Director, MovePH

    Dr. Reena Estuar, PhD

    Ateneo de Manila university

    4:30 - four:45 pm

    Inspirational speak

    Ritche Van Angeles

    Pasig city DRRM Chief

    four:45 - 5:00 pm

    Closing

    XChange fair

    Saturday, July 8

    WATCH: Day 2 of Agos climax on catastrophe Preparedness

    7:00 - 9:00 am

    Registration

    Opening of XChange fair

    preparing vulnerable Communities for climate exchange and catastrophe Resiliency

    9:00 - 9:10 am

    Welcome Remarks

    Maria Ressa

    CEO, Rappler

    9:10 - 9:30 am

    Keynote Speech

    Sen. Loren Legarda

    9:30 - 9:40 am

    Video recap of Day 1

    Rupert Ambil

    executive Director, MovePH

    9:40 - 9:50 am

    policy Reforms for climate change

    Cong. Joey Salceda

    2nd District, Albay

    9:50 - 10:00 am

    ladies in climate exchange

    Vernice Victorio

    Commissioner, CCC

    10:00 - 10:30 am

    Panel mp;A: climate change Adaptation

    Sen. Loren Legarda

    Joey Salceda (TBC)

    Vernice Victorio

    Javier Bornstein, UNICEF

    Moderated by using:

    Voltaire Tupaz

    MovePH Editor

    group Resiliency

    10:30 - 10:45

    neighborhood Resiliency via commerce Continuity

    Rhiza Nery

    business Continuity software manager, PDRF

    10:forty five - 11:00

    Bridging the neighborhood

    Darwin Flores

    VP for neighborhood Partnerships, smart

    11:00 - 11:10

    Agos colleague displays:

    Humanitarian leadership Academy

    Jocelyn Pilapil

    Director, Humanitarian management Academy

    11:10 - 11:20

    Agos accomplice displays:

    Staying Alive PH

    Martin Aguda

    Social Media for companionable first rate

    eleven:20 - 12:00 nn

    Relaunch of Agos eBayanihan Platform

    Maria Ressa

    CEO, Rappler

    Dr. Reena Estuar, PhD

    Ateneo de Manila college

    12:00 - 1:00 pm

    Lunch damage

    XChange reasonable

    Civic motion for DRRM

    1:00 - 1:30 pm

    Gearing up the Philippine purple pass

    Sen. Richard Gordon

    Chairman, Philippine red move

    1:30 - 1:50 pm

    Challenges of cataclysm Financing

    Daniel Sinnathamby

    nation Director, Oxfam

    1:50 - 2:10 pm

    Social motion Communities

    Fr. Edwin Gariguez

    CBCP-NASSA

    2:10 - 2:20 pm

    enticing Communities for catastrophe Response

    Hope Hervilla

    Undersecretary, DSWD

    2:20 - 2:30 pm

    Empowering the handicapp to subsist cataclysm resilient

    Carissa Galla

    DRR guide, Handicap international

    2:30 - 2:forty pm

    Agos associate displays:

    Kaalimidad

    Jay Beltran

    DILG IV-A

    Localizing cataclysm Preparedness

    2:forty - 3:00 pm

    national government

    Ricardo Jalad

    Undersecretary, office of Civil protection

    3:00 - 3:10 pm

    task Listo

    Austere Panadero

    Undersecretary, DILG

    three:10 - three:20 pm

    local government Preparedness

    Manuel Mamba

    Governor, Cagayan

    three:20 - three:forty pm

    Panel mp;A: Localizing catastrophe Preparedness

    Usec. Ricardo Jalad

    Usec. Austere Panadero

    Gov. Manuel Mamba

    Myke Marasigan, QCDRRMO

    Junica Soriano, shop the infants

    Moderated by using:

    Gemma Mendoza

    content and analysis route Head, Rappler

    #SafeSchoolsPH: Mainstreaming DRR-CCA in faculties

    3:40 - four:00 pm

    training is the key to Zero Casualty

    Ronilda Co

    Director, catastrophe desultory discount and administration capabilities, DepEd

    4:00 - four:20 pm

    From challenge NOAH to UP Resilience Institute

    Mahar Lagmay

    Head, UP-NOAH

    4:20 - 4:30 pm

    undertaking arms

    Tetsuya Koide

    Assistant Director, Japan basis

    4:30 - four:50 pm

    Keynote Speech

    disaster creativeness

    Renato Solidum

    Undersecretary, DOST

    4:50 pm

    Closing

    photograph Taking

    XChange fair

    – Rappler.com

    - Rappler.com


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    Forensic companionable toil programs examine issues that overlap the companionable toil and legal fields, especially within a religious, cultural or ethnic context. Some programs focus on performing companionable toil within the criminal justice sphere, covering domestic violence, criminal counseling, juvenile justice and contest mediation. Students may subsist required to complete a capstone sustain and to participate in mock court or clinical research. Classroom learning covers how forensic companionable toil findings are reported to law enforcement and criminal justice agencies, as well as how evidence is presented in court. Certificate program curricula usually require seminars in family and criminal law. The curriculum generally explores how principles of forensic investigation are applied to immigration, child welfare, mental health and public health situations where companionable workers typically step in. Common course topics include:

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    RE-MISLEADING INFORMATION DIRECTED AT THE BILL TO ESTABLISH THE CHARTERED INSTITUTE OF FORENSIC AND INVESTIGATIVE AUDITORS OF NIGERIA BY THE INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (ICAN).

    Below is their fact check and point by point counter to misleading information directed against the CIFIAN Bill.

    INTRODUCTION: It will subsist recalled that the Senate of the Federal Republic of Nigeria on Thursday 5th July, 2018, passed the Forensic and Investigative Auditors of Nigeria (Establishment, Etc.) Bill, based on merit, and as the practice, it was transmitted to the House of Representatives for CONCURRENCE.  For the benefit of hindsight, it would moreover subsist recalled that before the passage of the Bill by the Senate, an all-inclusive public hearing was conducted on the Bill whereby All stakeholders, including Institute of Chartered Accountant of Nigeria (ICAN) were invited to get their presentations for and against the passage of the Bill.  Majority of the stake holders supported the Bill including Association of National Accountants of Nigeria (ANAN). For this feat, well-meaning Nigerians as well as those that understand the significance of Forensic and Investigative Auditing in modern day systematic approach to tackle fraud and corruption, which has assumed sophistication due to advancement in technology, wholeheartedly commended the Senate for taken this legislative bold step, which would no doubt, repercussion positively on the route and manner the forensic and Investigative auditing system would subsist carried out in the country.

    ICAN’s erroneous allegations and claims not eerie to CIFIAN. They came up with very allegation at the Senate purposely to scuttle the Bill due to gridlines; self interest and panic of being exposed of their wrong accounting practices which own contributed to the collapse of many corporate organisations in Nigeria. ICAN want to subsist the one to prepare books of account, audit it and moreover subsist the one to carry out forensic fraud investigation of the very account prepare by them. This will always lead to contest of interest. ICAN cannot subsist the arbitrator in his own case. This is what it has been doing that led us into this sorry status of one of the most debauch countries in the world.

    First and foremost, I wish to bring to your learning that the antics of ICAN was deployed when the Bill was before the Senate, but when the Senate realized that it was just a ploy by them to cease the passage of the Bill as they did against the passage of the Association of National Accountants of Nigeria (ANAN) Act and the Chartered Institute of Taxation (CITN) Act which they failed, the Senate passed the Bill eventually to build a cease to preclude fraud and corruption in Nigeria. All issues raised and the worn out arguments by ICAN at the Senate were trashed out before the passage of the Bill. The very issues that were trashed out at the Senate were exactly what ICAN decided to present again before the House of Representatives. It is however, hapless that the House of Representatives decided to pick side by ICAN that failed at the Senate to respond negatively to CIFIAN’s Bill, instead of working based on the merit of the Bill. The House of Representatives should know that the world is watching their activities and posterity will arbitrator every action of any man that conspired to bring Nigeria that belong to All us backward, based on sentiment.

    We are inclined to present some clarifications so that the entire world would discern between the verisimilitude and deliberate efforts of ICAN to thwart the noble course that is beyond an individual or personal and parochial interests. CIFIAN Bill is for the benefit of the entire Nigerians, and should not subsist toiled with by any persons or a group. It is on record that NO government organisation is against CIFIAN Bill yet ICAN, a professional body, decided to scuttle the Bill using the House of Representatives even when the Bill was passed by the Nigerian Senate.

    1. On the alleged Falsehood: It is their submission that balky to the pretension that the international Federation of Forensic Accountants and Auditors (IFFAA) is a creation of the promoters of CIFIAN Bill, available facts indicates that actuality of IFFAA predates the formation of CIFIAN in Nigeria, and the website quoted http//theiffa.org has no direct link to CIFIAN and its promoters rather, it is the ICAN members fabricated website. CIFIAN is not yet a member of IFFAA until the Bill is signed into law. After All ICAN did not become a member of IFAC on its arrival in 1965. Institute of Forensic Auditors of Zimbabwe, International Institute of Certified Forensic Accountants, USA, Institute of Forensic Accountants of Pakistan etc are members of International Federation of Forensic Accountants and Auditors (IIFAA). See. www.ifa.global.org, www.iicfaglobal.com. www.ifap.org.pk

    2. balky to the assertion that there is no sever cadaver for forensic auditors in other countries, according to ICAN, available facts indicates as follows;

    UNITED KINGDOM

    Institute of Chartered Accountants in England and Wales (ICAEW) established by royal charter in 1880, Association of Chartered Certified Accountants (ACCA), Chartered Institute of Management Accountant (CIMA) exists sever from Chartered Institute of Internal Auditors, founded in 1948 but granted royal charter in 2010, Forensic Auditors Certification Board of England and Wales (FACB), UK established in 2016 . www.facb.uk  and Network of independent forensic accounting. www.nifa.co.uk

    ZIMBABWE:

    Institute of Forensic Auditors of Zimbabwe (IFAZ). www.ifa.global The Institute of Forensic Auditors of Zimbabwe (IFAZ) is the sole and leading professional cadaver of forensic auditors in Zimbabwe. Its members are certified as “Registered Forensic Auditors (RFA)”. IFA of Zimbabwe has an Advisory Council headed by a President who oversees the affairs of the Institute nationally, regionally and internationally. This is different from Accounting bodies in Zimbabwe.

    UNITED STATES OF AMERICA

    American Institute of Certified Public Accountants (AICPA) exists separately from American Board of Forensic Accountants (ABFA) established in 1993 www.abfa.us, the International Institute of Certified Forensic Accountants, (IICFA) – USA formerly (Association of Chartered Certified Forensic Accountants, www.iicfaglobal.com. (ACCFA) is an international organization for Forensic Accountants. The IICFA credentials are the global touchstone for Forensic Accounting Education, Certification and Accreditation globally. IICFA is moreover a pioneer member of the International Federation of Forensic Accountants and Auditors, (IFFAA) National Association of Forensic Accountants (NAFA) www.nafanet.com. It is different from America Institute of Certified Public Accountants. NAFA is one of the oldest and was founded in 1991 discrete from accounting bodies in USA. NAFA provides training and certify forensic accountant professionals in USA. International Institute of Certified Forensic Investigation Professionals, USA. www.iicfip.org.

    PAKISTAN: 

    Institute of Forensic Accountants of Pakistan (IFAP). www.ifap.org.pk The Institute of Forensic Accountants of Pakistan (IFAP) is the founder/pioneer member of The International Federation of Forensic Accountants & Auditors (IFFAA) and Forensic Auditors Certification Board- England & Wales UK (FACB). Institute of Internal Auditors founded in 1948 but granted royal charter in 2010. This is different from the Chartered Accountant of Pakistan.

    KENYA

    Kenya Institute of Forensic Auditors (KeIFA): This is a Premier Anti-Financial Fraud Organization in Kenya, providing forensic investigations/ audits solution. This is discrete from the Chartered Accountants of Kenya.

    SOUTH AFRICA

    Institute of Forensic Accountants, South Africa. This is the organization that certifies forensic Accountants of South Africa, and it is different from Accounting bodies in South Africa.

    GHANA

    Institute of Certified Forensic Accountant of Ghana. This is located at 17, 13TH street, new Achimota, ACCRA, Accra, Ghana-www.icfagh.org. This is different from Accounting cadaver in Ghana.

    CANADA:

    Institute of Certified Forensic Accountants (ICFA): www.forensicglobal.org. This is different from the Chartered Professional Accountants of Canada. This is a professional cadaver for those committed to the development of the multidisciplinary profession of forensic accounting. The point is to promote and develop the profession of forensic accountancy to the public and to those people involved in providing forensic recommendation and guidance to their clients.

    3. balky to assertion that global Best Practices finish not support people who had not studied a field to specialize:

    Members of CIFIAN are mostly PhD holders and Professors in the pertinent fields with a sound professional background. The Chief promoter happened to subsist the first Nigerian that authored a engage on Forensic Auditing. (PRACTICAL STEPS TO FORENSIC AUDITING AND FRAUD INVESTIGATION). ICAN members largely depend on this engage for learning in forensic today in Nigeria. Members of CIFIAN are trained before certification and every reasonable Nigerians with sound motive can abide us witness about this. Entering qualification of CIFIAN members is limpid in the proposed CIFIAN Bill, and they only accept professionals with first degree in the pertinent fields for their chartered membership. Visit their website www.cifian.org

    Note: Distinction must subsist made between the federal constitutions of India and the United States and that of Nigeria. In the former, the power to concede licence for the rehearse of a profession is vested under the regional government so the regional governments’ grants such license to private institutions to pick impregnate of specific disciplines. Such institutes are however licensed to exist sever as you own in the case of the Institute of Cost Accountant, India. The assertion that such institutions are backed by legislation is an erroneous reading of the constitutions of the other federal states. It should subsist clarified that under the Nigerian Constitution, it is within the exclusive powers of the National Assembly to concede parliamentary charter to inevitable professions as they emerge. observe section 4 of the constitution and detail 49 on exclusive list to the Constitution in other jurisdictions:

    I hereby status categorically, that professional accounting bodies in America don’t own enabling legislation, including the first professional cadaver called American Certified Public Accountant (ACPA), and that is why ICAN operate there without passing through parliament. They are independent self regulatory bodies operating under the generic laws of the states in America. They own their own principles of rehearse and codes of professional ethics. The American Institute of certified public accountants (AICPA) is governed by a board of directors and the council. The very thing with American board of forensic accounting and certified board of fraud examiners to mention but a few.

    Different countries own different approaches to legalizing, regulating and certifying professional bodies, regardless of their nature. The Nigerian Constitution bestows the responsibility and power to enact laws for professional bodies upon the National Assembly. Whereas in the USA and most North American and European countries, that responsibility belongs to specific agencies of Government, not the National Parliament. Thus, in various States in America several forensic and investigative auditing bodies as well as forensic accounting bodies such as Centre for Audit Quality, International Institute of Forensic Accounting, USA exist as sever and discrete bodies from Accounting Institutes such as the American Institute of Certified Public Accountants (AICPA), and it’s noteworthy that each status operates independently of the other, despite being a uniform qualification.

    What is generally conceded and empirically observed is that there is a global determination to root out corruption, fraud, money laundering, white collar crime and cybercrimes in any route the country deems expedient, including new legislations to deal with the monster. Jurisdictions that own strong legal institutions with very low tolerance for fraud, corruption and associated vices employ these without any qualms, irrespective of the person. In those climes, the law and the implementation process are no respecter of persons. Examples comprise China, Indonesia, Malaysia, Singapore, UAE, South American countries, and the Western World in general. Some African countries (South Africa, Kenya, Botswana, Rwanda, Ghana, to cognomen a few) own equally adopted strong punitive deterrent to corruption, fraud and related vices in their jurisdictions.

    Recent debauch cases of Jacob Zuma; immediate past President of South Africa, LuizInácio Lula da Silva; Brazil’s former president, Park Geun-hye; former South Korean President (the first woman to subsist elected as President of South Korea) and a number of similar cases in other countries with strong legal systems and strong deterrent are a pointer to the fact that different strokes for different folks.

    4. On the alleged contradiction in the Bill by ICAN:

    Please pick note of their earlier submission in 3 above and not further that CIFIAN is neither an accounting cadaver nor a prosecuting cadaver in the standing of the EFCC and the ICPC. CIFIAN only wish a legal framework for the providing skills to those that will rehearse Forensic fraud investigation in Nigeria. Note that while it may subsist revise to squawk that accountants in Nigeria are auditors, nothing in the principal Accountancy legislation permits accountants to rehearse auditing in All forms. Therefore, I want you to know that Accountant is an Auditor but an Auditor must not subsist an Accountant and I await people to read wide and verify this truth.

    CIFIAN sort of audit is not the very with ICAN. ICAN is only being fearful of the dart of forensic and would want to finish everything feasible to pretension it and preclude Nigerians from discovering their wrong accounting practices that own contributed in grounding Nigeria economy. privilege now, ICAN is amending its Act to comprise Forensic Accounting which CIFIAN is not against because ours is Forensic and Investigative Audit and not accounting. This shows the ignorance of ICAN on this specialised belt called Forensic and Investigative Auditing.

    ICAN has no moral justification to warn against quackery on the profession they know nothing about. Who made ICAN a regulatory cadaver of CIFIAN. ICAN’s Act of 1965 does not hold forensic and Investigative Auditing. Therefore, ICAN should distance itself from CIFIAN Bill if there is nothing they are trying to hide.

    Auditor(s), as used in the CIFIAN Bill and whether there is any contest between the CIFIAN Bill and extant Accounting legislations.

    Meaning of Audit:

    No contest at all, because the word audit is not reserved for Accountants only. The word ‘Audit’ means to resolve and evaluate something. An ‘Auditor’ is one who analyses and evaluates something and issues an conviction on same. The term ‘Auditor’ applies in a broad spectrum of human endeavours to wit: Besides, CIFIAN is not just All about forensic auditing but it is Forensic Auditing and Investigation. This field cannot subsist for only accountants due to the nature of toil involve in Forensic and investigative auditing. Forensic and Investigative Auditing is a combination of Auditing, Law, criminology, Accounting, Science and technology, investigators, detectives.

    In the case of ICAN members that rehearse auditing, it is only the expostulate clause of the solid that describes them as auditors because they resolve and evaluate something which in this case is fiscal records. But Forensic and Investigative auditors are fraud auditors needed only when fraud is suspected, and their toil mostly conclude in court, where they serve as expert witness to assist in the administration of justice leading to the prosecution of people involve in fraud of All kinds.

    5. On awarding Membership before Legislative Approval as alleged by ICAN.

    Before 1965 when ICAN Bill was passed by the Parliament, how many members did they have? Was ICAN membership zero before they became chartered? Did the promoters fold their hands doing nothing before the cadaver became chartered? All CFIAN activities are done in pleasant faith expecting legislative backing. It should subsist famous that ICAN itself started as a registered cadaver and enrolled members before it was granted parliamentary recognition as a profession.  Those who were members of ICAN prior to legislative recognition are deemed ICAN members and not deemed to violating the law.

    Firstly, it is a settled law that words contained in a Bill or statute of Parliament may abide a restricted meaning based on the expostulate of the entire Bill in which it is used.  This is essentially the Principle of interpretation known as the noscitur a sociis which simply means that the meaning of an unclear word or phrase must subsist determined by the words immediately surrounding it. In the words of Stamp J in the case of Bourne v. Norwich Crematorium Ltd (1875) QB 594, “English words derive their colour from those which compass them”.

    From the above therefore, it is limpid that the word ‘’ Auditor” in the CIFIAN Bill is used in association with or in the context of forensic investigation and not accounting while Accounting within the meaning of section 19 of the ICAN Act is used in connection with fiscal audit hence the expression “accountant comprise auditor”. Unlike accounting, the primary domain of forensic and investigative auditing is to deploy technology at the scene of fraud or other fraud to unravel information and forensic evidence needed for prosecution of fraud corruption and cybercrimes. The core rehearse areas of the members of the proposed CIFIAN are forensic analysis to preclude assets misappropriation scams; global anti-corruption compliance and enforcement; litigation support and investigation capacities, preparation of forensic reports and to serve as expert witness in the court of competent jurisdiction.

    Secondly, it should subsist clarified that the word “auditor” is not exclusively reserved for the employ of Accountants who engage in fiscal statement audit, popularly called external auditor or statutory auditor. Accountant is an Auditor, but an auditor must NOT subsist an accountant, and that is why they have

  • Personnel auditors,
  • Environmental auditor,
  • Energy auditor,
  • Security auditor,
  • Information auditor etc
  • It is misleading to squawk that globally Institutes of Forensic Auditors are not passed through the National Assembly to subsist chartered.  They own already given examples of several of them above including the Chartered Institute of Auditors was founded in the UK in 1948 and granted royal charter in 2010

    Similarly, it must subsist added that professional bodies exists to promote specialization.  ICAN established by their enabling statutes is liable for the rehearse of Accountancy (including audit – fiscal audit) but  and not forensic science or audit in All its ramifications such as energy audit,  personnel audit , security audit etc.  To give the ICAN Act such a meaning will subsist tantamount to reading into the Act what has been excluded.

    Please note from that above the following-

  • That they are in agreement that forensic investigators exists in several disciplines so it will subsist misleading to allow accountants to lay exclusive employ of Accountants.
  • Passing the bill will not lead to multiplicity of professional bodies because the Bill intends to promote interdisciplinary collaboration
  • The Bill can subsist passed in its present profile because the word auditor as used in the Bill carry a meaning associated to forensic and Investigators and not audit as used in the ICAN Act.
  • It is valuable to pass this Bill to save Nigeria scarce exotic exchange expended annually on hiring exotic experts on forensic and Investigative science. Indeed, if ICAN has been able to license forensic and Investigative Auditors as they claimed, then question is why is fraud and white collar crimes are on the tower in Nigeria is quiet relying on exotic experts in the field of Forensic and Investigative Auditing? This is one of the many questions begging for answers.
  • ICAN HAS NO privilege TO beset CIFIAN BILL:

    Institute of Chartered Accountant of Nigeria (ICAN) has no moral privilege to warn against what it characterizes “proliferation of accountancy bodies in Nigeria”. It shows their wicked, unbridled and opportunistic wish to absorb the accounting and even what is outside their belt of rehearse in Nigeria. It was the very strong-arm tactic which they tried to muscle the Nigerian University System in the education and training of accountants in Nigerian universities, but the National Universities Commission (NUC) denied them that monopoly aspiration. ICAN did the very thing against the establishment of ANAN bill, and they woefully failed in that voyage. ICAN used the very worn-out controversy against the Chartered Institute of Taxation of Nigeria (CITN) bill, whose promoters were mostly their members, to foil the passage of the CITN bill, and they again failed in their enterprise. Now, they own started in their accustomed futile, circumlocutory style to foil the passage of Chartered Institute of Forensic and Investigative Auditors of Nigeria (CIFIA bill).

    The question to inquire ICAN is: Where own they been with their professional excellence when Nigeria has been burning with fire of corruption, bribery, fraud, money laundering and fiscal crime which own for long ravaged their economy and dwarfed development? Is it not the case, as shown by empirical research and legal pronouncements that these companionable vices that led to the collapse and failure of many companies were aided and abetted by invidious and insidious accounting practices by the so-called ‘know-it-all’ accountants? In fact, ICAN and their cohort should subsist hiding their faces in shame because it is their reprehensible and opprobrious accounting practices that largely contributed to the failure of corporate governance and failure of many large corporate organizations, with devastating consequences. Had they been altruistic and less opportunistic in their practices, the corruption perception index of Nigeria would not subsist as deplorable as it is and has been over the years.

    The contextual background to the heightened interest in the war against corruption, fraud and cybercrimes is traceable to corporate governance concern of at least three antecedent kinds.

    First, the corporate failures became scandalous not only because of the characteristics of the companies (size, age and their reported past successes) that collapsed and their multiplier consequence on national and global economies, “but moreover because of the discovery that questionable accounting practices were far more insidious and widespread than previously envisioned”. Their fiscal statements were All prepared and audited by ICAN and their counterparts elsewhere.

    Second, the plethora of incriminating evidence linking these egregious accounting practices to the corporate scandals and failures led to a number of national and global corporate governance initiatives. Arthur Andersen, one of the largest 4 accounting firms in the world, is a classic case of the opportunistic practices of accountancy firms. Prior to the drop of Arthur Andersen, accountants own historically had a determinative role in fostering investor self-confidence and public dependence through audit reports. Many large audit firms, enjoy Arthur Andersen, had embarked on an income trajectory that placed premium on hefty audit fees over dependence and accountability, and trait and honest accounting. The implication of Arthur Andersen’s (and other ICAN firms’) opprobrious accounting practices on the accounting rehearse opened the regulatory eyes of most countries to the jiggery-pokery of the so-called practice.

    Let’s recess for a second and muse these questions: How can a country of nearly 200 million people (198 million by the most recent appraise of the Nigerian Population Commission and projected to subsist the world’s 3rd largest population by 2050, that’s in the next 32 years) feel pleased and occupationally contented with just 2 professional accounting bodies? Smaller countries own over 10 professional accounting bodies. For over 50 years of its existence, ICAN has produced less than 100,000 accountants that is roughly 1 accountant to nearly 2,000 Nigerians. Now, if you add exotic businesses in Nigeria, that figure will even recede. So, where lies the mediocrity they are talking about? Who among them is more qualified than the promoters of CIFIAN bill? Is it not the very controversy of mediocrity that they used against promoters of ANAN and CITN bills? They even took ANAN to court and lost All their cases. Today, they are wining and dining on the very table.

    Another question of interest is this: Since there are 2 professional accounting bodies – ICAN and ANAN – and the other, ANAN is largely in support of the CIFIAN bill, what professional disenfranchisement will ICAN suffer as a result of the CIFIAN bill? How and why own they suddenly woken up from 53 years of slumber to the reality of forensic and investigative auditing? How can they regulate the preparation of corporate fiscal accounts, achieve the audit and at the very time conduct the forensic and investigative audit of debauch and fraudulent accounting practices thereof? It’s enjoy the National Assembly setting up its Executive and Judicial arms within itself, or any of the other arms procuring the services of the others into its governance structure. ICAN wants to subsist a arbitrator in its own court. That’s what they own been doing over the years that build us in this sorry status of one of the most debauch nations in the world.

    Conclusion

    The Honourable House is implored to note that this current ICAN sprint is in their character; it is their historicity, their known political treachery, gimmicks and jiggery-pokery. They should subsist stopped from their wish to suppress the will of majority of Nigerians which was loudly expressed at the public hearing and the overwhelming voices of support for the passage of the bill for the establishment of the Chartered Institute of Forensic and Investigative Auditors in Nigeria at the Senate. ICAN is completely illiterate of what CIFIAN bill is out to achieve in Nigeria. That is why they are insulting the promoters of the bill.

    We finish not own the resources and largesse to dispense within fighting ICAN and their cohort to build a case which, in All pleasant conscience, is to the benefit of their beloved country. They thought their dependence in the credibility of the House of Representative was enough for the concurrence of their Bill, but unfortunately, they deviated from the verisimilitude already established by the Nigerian Senate. They never knew that they could subsist manipulated by ICAN and their cohort. The Chartered Institute of Forensic and Investigative Auditors (CIFIA) bill speaks eloquently to the provision of Section 15(5) which specifies that “The status shall abolish All debauch practices and maltreat of power”. They ask: if ICAN has been doing its job with professional excellence and dexterity – devoid of bribery and corruption, fraud and fiscal crime – the insertion of Section 15(5) would own been superfluous, redundant and of no consequence. But, as they now know, the chicken has foster home to roost.

    It is hapless that the Honourable members decided to buy into the deception devices of ICAN, who is always against any new professional bodies coming up in Nigeria. ICAN has acquired this reputation of fighting every professional cadaver relating to Accounting in Nigeria over the years. Below are the list of professional bodies they fought and failed;

    ✓ Association of National Accountants of Nigeria (ANAN)

    ✓ Chartered Institute of Taxation (CITN)

    ✓ Chartered Institute of Bankers of Nigeria (CIBN)

    Meaning of ICAN:

    NOTE: ICAN means Institute of Chartered Accountants of Nigeria and NOT Institute of Chartered Auditors. Therefore, auditors in their cognomen should not subsist a headache of ICAN. After all, Taxation is mentioned in ICAN Act, but today they own Chartered Institute of Taxation of Nigeria (CITN)

    Please, Honourable members should discountenance the antics of ICAN who does not own the interest of their dear country at heart, rather they are always looking for self-interest which is destructive to the Nigerian economy. The Chartered Institute of Forensic and Investigative Audit Bill is for the interest of Nigeria and the future generation which is more than any parochial interest.

    I wish to moreover bring to the notice of the Nigerians that, accounting profession has so many branches with different responsibilities. Each of these branches has professional bodies regulating their activities. For instance, fiscal Accounting   for preparation of fiscal statements, regulated by the Institute of Chartered Accountants of Nigeria (ICAN) and Association of National Accountants of Nigeria (ANAN). Taxation for preparation of income statement for tax purposes, regulated by Chartered Institute of Taxation of Nigeria (CITN).  Cost and Management Accounting for preparation of cost estimates and establishment of weakness and power of an organization, regulated by Chartered Institute of Management Accountants (CIMA).

    Auditing has no professional cadaver regulating it, given the opening for fiscal accountants to pretension autonomy and as the matter of fact, leads to the inability of Nigerians to control and preclude fraud, corruption and other cybercrimes.  It is only a mad man that will sustain doing the very thing, very route year after year and await a different result.

    It is wrong for fiscal Accountants to regulate the preparation of corporate fiscal accounts, achieve the audit and at the very time, conduct the forensic and investigative audit of debauch and fraudulent accounting rehearse created by them. It’s enjoy the National Assembly setting up its Executive and Judicial arms within itself, or any of the other arms procuring the services of the others into its governance structure, and this will always lead to contest of interest. That is why they own the three arms of government. In the very route they own office of the Accountant generic of the Federation separately from the office of the Auditor generic of for the Federation. This implies that one prepares the engage of accounts while the other audit the account for the purpose of check and balances. Now forensic fraud investigation cannot subsist carried out by the very people that caused it in the first place, but should subsist done by independent forensic and investigative auditors to avoid contest of interest.

    From their sustain with ICAN on CIFIAN Bill, they discovered that ICAN is no more a professional cadaver but a political party, because of the obvious lies conveyed to scuttle CIFIAN’s Bill at All cost. This is rather unfortunate. Nigeria belongs to All us and not for only ICAN. ICAN is not God and that is their confidence. After all, It is Federal Republic of Nigeria and NOT Federal Republic of ICAN. Therefore, the world must hear about CIFIAN and its mission for Nigeria must subsist accomplished, no matter the forces, because vision is but for an appointed time, they wait for it and it shall speak out strident one day.

    Dr. (Mrs.) Enape Victoria Ayishetu, PhD, FCFIA, FCNA, FCTI, CPFA, CFE, MNIM

    Pro-tem President

    Chartered Institute of Forensic and Investigative Auditors of Nigeria (CIFIAN)

    The author of a engage titled Practical Step to Forensic Auditing and Fraud Investigation.

    19th April, 2019

    www.cifian.org

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