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CFSW exam Dumps Source : NAFC Certified Forensic convivial Worker

Test Code : CFSW
Test appellation : NAFC Certified Forensic convivial Worker
Vendor appellation : 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 peak 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 calamity possibility discount and local weather change adaptation at the Agos peak 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 appointment 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 calamity chance discount: transparent Air Act; Ecological tenacious dissipate administration Act; Environmental recognition education Act; Renewable power Act; calamity 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 chance 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 dawdle (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 paraphernalia and motors including M/V grotesque Grace, the biggest humanitarian and catastrophe response vessel in the country.

below his watch, 27 greater blood provider amenities had been dependent, making any ninety six autochthonous PRC chapters able to blood banking capabilities. He likewise prioritized the aquisition of latest machine for PRC's round-the-clock Operation middle to breathe confident 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 dismal 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 chance management on the local level.

Secretary Vernice Victorio

in promote 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 suffer in environmental advocacies. A management Engineering (cum laude) graduate from the Ateneo de Manila school, she is the primary Filipino to rate 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 lively 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 tenacious DRRM champion.Usec Ricardo Jalad is the administrator of the office of Civil defense (OCD) and the govt director of the country wide calamity possibility discount and administration Council (NDRRMC).

Jalad's several armed forces assignments encompass his stint as aide Division Commander of the Philippine military’s 5th Infantry Division in Gamu, Isabela from might likewise 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, autochthonous executive units are at any times capacitated on calamity preparedness. under his watch, Oplan Listo (Operation artery Alert) became developed and implemented, emphasizing the purview of moves for early and captious 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 progress 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 elaborate drudgery 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 convivial Welfare and edifice (DSWD). For over 3 a long time, she become involved in a considerable number of ladies and kids advocacies as an activist leader and convivial worker. She additionally taught on the valuable Philippines university in Iloilo metropolis, the residence she entire her Bachelor of Science in convivial drudgery diploma in 1985. She placed second within the 1987 countrywide convivial drudgery 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 chance discount and local weather change Adaptation.

In 2010, Solidum bought the Presidential Lingkod Bayan award for elevating the bar of calamity chance 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 likewise heads the UP Nationwide Operational assessment of risks (UP NOAH), a heart established to conduct research, construction and extension capabilities on herbal hazards, calamity 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 drudgery 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 big 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 suffer with foreign aid and construction businesses in country administration and regional management in Asia and Africa.

He has tested thought management inside humanitarian and edifice 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 aide 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 convivial 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 convivial 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 convivial Institute.

Rina Atienza

Rina Atienza is a senior communications knowledgeable with more than 12 years suffer in establishing company campaigns, with a particular energy in community outreach and convivial advocacy. She has a Masters diploma in convivial 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 calamity possibility discount and management.

In 2015, he spearheaded the #NowPH or now not On Their Watch Philippines campaign which gathered 3.6 million pledges of advocate 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 news network, now ANC, or the ABS-CBN information Channel. In 2000 he left what could fill been profitable employment to drudgery for an NGO in jap Samar.

Ambil's esteem 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 appointment 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 calamity and local weather alternate information platfom. He leads Agos operations any over failures.

before joining Rappler, headed a consortium of non-executive agencies that promotes sustainable progress and meals security. He likewise 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 edifice issues.

Tupaz is now the editor of MovePH.

Full application

here is the gross agenda of activities:

Friday, July 7

WATCH: Day 1 of Agos peak on calamity 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 - fill 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 calamity chance discount Officer, UNICEF

10:50 - 11:10 am

getting ready the formative years to breathe catastrophe resilient

Paul Pangilinan

Commissioner at giant, NYC

eleven:10 - 11:20 am

Agos accomplice presentations:

Bambike calamity 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, confident 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 much 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 big One

Herbert Bautista

Quezon metropolis Mayor (TBC)

1:forty five - 2:30 pm

#EarthquakePH: The Metro Manila quiver Drill 2017

Ramon Santiago

OIC, Flood wield 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 partner 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 peak 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 partner 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 convivial 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 calamity 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 breathe calamity resilient

    Carissa Galla

    DRR guide, Handicap international

    2:30 - 2:forty pm

    Agos associate displays:

    Kaalimidad

    Jay Beltran

    DILG IV-A

    Localizing calamity 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 artery Head, Rappler

    #SafeSchoolsPH: Mainstreaming DRR-CCA in faculties

    3:40 - four:00 pm

    training is the key to Zero Casualty

    Ronilda Co

    Director, catastrophe chance 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 convivial drudgery programs examine issues that overlap the convivial drudgery and legal fields, especially within a religious, cultural or ethnic context. Some programs focus on performing convivial drudgery within the criminal justice sphere, covering domestic violence, criminal counseling, juvenile justice and fight mediation. Students may breathe required to complete a capstone suffer and to participate in mock court or clinical research. Classroom learning covers how forensic convivial drudgery 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 convivial workers typically step in. Common course topics include:

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    CIFIAN responds to ICAN over Bill passage | killexams.com actual questions and Pass4sure dumps

    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 delusive information directed against the CIFIAN Bill.

    INTRODUCTION: It will breathe 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 capitalize of hindsight, it would likewise breathe recalled that before the passage of the Bill by the Senate, an all-inclusive public hearing was conducted on the Bill whereby any stakeholders, including Institute of Chartered Accountant of Nigeria (ICAN) were invited to accomplish 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 importance 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 artery and manner the forensic and Investigative auditing system would breathe carried out in the country.

    ICAN’s fraudulent allegations and claims not aberrant to CIFIAN. They came up with same allegation at the Senate purposely to scuttle the Bill due to gridlines; self interest and dread of being exposed of their wrong accounting practices which fill contributed to the collapse of many corporate organisations in Nigeria. ICAN want to breathe the one to prepare books of account, audit it and likewise breathe the one to carry out forensic fraud investigation of the same account prepare by them. This will always lead to fight of interest. ICAN cannot breathe the arbiter in his own case. This is what it has been doing that led us into this sorry situation of one of the most debase countries in the world.

    First and foremost, I wish to bring to your erudition 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 stop 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 achieve a stop to prevent fraud and corruption in Nigeria. any issues raised and the worn out arguments by ICAN at the Senate were trashed out before the passage of the Bill. The same issues that were trashed out at the Senate were exactly what ICAN decided to present again before the House of Representatives. It is however, luckless that the House of Representatives decided to purchase 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 arbiter every action of any man that conspired to bring Nigeria that belong to any us backward, based on sentiment.

    We are inclined to tender some clarifications so that the gross world would discern between the truth 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 capitalize of the gross Nigerians, and should not breathe 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 wayward to the title that the international Federation of Forensic Accountants and Auditors (IFFAA) is a creation of the promoters of CIFIAN Bill, available facts indicates that being 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 any 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. wayward to the assertion that there is no separate body 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 separate 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 body 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 benchmark for Forensic Accounting Education, Certification and Accreditation globally. IICFA is likewise 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 several 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 several 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 body 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 body for those committed to the progress of the multidisciplinary profession of forensic accounting. The train is to promote and develop the profession of forensic accountancy to the public and to those people involved in providing forensic advice and guidance to their clients.

    3. wayward to assertion that global Best Practices effect not advocate people who had not studied a field to specialize:

    Members of CIFIAN are mostly PhD holders and Professors in the relevant fields with a sound professional background. The Chief promoter happened to breathe the first Nigerian that authored a book on Forensic Auditing. (PRACTICAL STEPS TO FORENSIC AUDITING AND FRAUD INVESTIGATION). ICAN members largely depend on this book for erudition 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 transparent in the proposed CIFIAN Bill, and they only accept professionals with first degree in the relevant fields for their chartered membership. Visit their website www.cifian.org

    Note: Distinction must breathe 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 purchase pervade of specific disciplines. Such institutes are however licensed to exist separate as you fill 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 breathe clarified that under the Nigerian Constitution, it is within the exclusive powers of the National Assembly to concede parliamentary charter to confident professions as they emerge. espy section 4 of the constitution and item 49 on exclusive list to the Constitution in other jurisdictions:

    I hereby situation categorically, that professional accounting bodies in America don’t fill enabling legislation, including the first professional body 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 universal laws of the states in America. They fill 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 same thing with American board of forensic accounting and certified board of fraud examiners to mention but a few.

    Different countries fill 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 separate and several bodies from Accounting Institutes such as the American Institute of Certified Public Accountants (AICPA), and it’s noteworthy that each situation 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 artery the country deems expedient, including new legislations to deal with the monster. Jurisdictions that fill tenacious 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 appellation a few) fill equally adopted tenacious punitive deterrent to corruption, fraud and related vices in their jurisdictions.

    Recent debase 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 breathe elected as President of South Korea) and a number of similar cases in other countries with tenacious legal systems and tenacious deterrent are a pointer to the fact that different strokes for different folks.

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

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

    CIFIAN nature of audit is not the same with ICAN. ICAN is only being afraid of the dart of forensic and would want to effect everything workable to title it and prevent Nigerians from discovering their wrong accounting practices that fill contributed in grounding Nigeria economy. perquisite 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 virtuous justification to warn against quackery on the profession they know nothing about. Who made ICAN a regulatory body of CIFIAN. ICAN’s Act of 1965 does not accommodate 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 fight between the CIFIAN Bill and extant Accounting legislations.

    Meaning of Audit:

    No fight at all, because the word audit is not reserved for Accountants only. The word ‘Audit’ means to analyze 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 any about forensic auditing but it is Forensic Auditing and Investigation. This field cannot breathe for only accountants due to the nature of drudgery 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 object clause of the firm that describes them as auditors because they analyze and evaluate something which in this case is monetary records. But Forensic and Investigative auditors are fraud auditors needed only when fraud is suspected, and their drudgery mostly halt 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 any 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 body became chartered? any CFIAN activities are done in friendly faith expecting legislative backing. It should breathe noted that ICAN itself started as a registered body 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 acceptation based on the object of the gross Bill in which it is used.  This is essentially the Principle of interpretation known as the noscitur a sociis which simply means that the acceptation of an unclear word or phrase must breathe 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 encompass them”.

    From the above therefore, it is transparent 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 acceptation of section 19 of the ICAN Act is used in connection with monetary 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 prevent assets misappropriation scams; global anti-corruption compliance and enforcement; litigation advocate and investigation capacities, preparation of forensic reports and to serve as expert witness in the court of competent jurisdiction.

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

  • Personnel auditors,
  • Environmental auditor,
  • Energy auditor,
  • Security auditor,
  • Information auditor etc
  • It is delusive to roar that globally Institutes of Forensic Auditors are not passed through the National Assembly to breathe chartered.  They fill 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 breathe added that professional bodies exists to promote specialization.  ICAN established by their enabling statutes is responsible for the rehearse of Accountancy (including audit – monetary audit) but  and not forensic science or audit in any its ramifications such as energy audit,  personnel audit , security audit etc.  To give the ICAN Act such a acceptation will breathe 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 breathe delusive 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 breathe passed in its present contour because the word auditor as used in the Bill carry a acceptation associated to forensic and Investigators and not audit as used in the ICAN Act.
  • It is essential to pass this Bill to rescue Nigeria scarce foreign exchange expended annually on hiring foreign 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 soar in Nigeria is silent relying on foreign experts in the field of Forensic and Investigative Auditing? This is one of the many questions begging for answers.
  • ICAN HAS NO perquisite TO attack CIFIAN BILL:

    Institute of Chartered Accountant of Nigeria (ICAN) has no virtuous perquisite to warn against what it characterizes “proliferation of accountancy bodies in Nigeria”. It shows their wicked, unbridled and opportunistic desire to preoccupy the accounting and even what is outside their belt of rehearse in Nigeria. It was the same 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 same thing against the establishment of ANAN bill, and they woefully failed in that voyage. ICAN used the same 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 fill started in their usual futile, circumlocutory style to foil the passage of Chartered Institute of Forensic and Investigative Auditors of Nigeria (CIFIA bill).

    The question to quiz ICAN is: Where fill they been with their professional excellence when Nigeria has been burning with fire of corruption, bribery, fraud, money laundering and monetary crime which fill for long ravaged their economy and dwarfed development? Is it not the case, as shown by empirical research and legal pronouncements that these convivial 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 breathe 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 big corporate organizations, with devastating consequences. Had they been altruistic and less opportunistic in their practices, the corruption perception index of Nigeria would not breathe as dismal 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 effect on national and global economies, “but likewise because of the discovery that questionable accounting practices were far more insidious and widespread than previously envisioned”. Their monetary statements were any 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 descend of Arthur Andersen, accountants fill historically had a determinative role in fostering investor aplomb and public confidence through audit reports. Many big audit firms, fancy Arthur Andersen, had embarked on an income trajectory that placed premium on hefty audit fees over confidence and accountability, and attribute 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 suspension for a second and muse these questions: How can a country of nearly 200 million people (198 million by the most recent estimate of the Nigerian Population Commission and projected to breathe the world’s 3rd largest population by 2050, that’s in the next 32 years) feel delighted and occupationally contented with just 2 professional accounting bodies? Smaller countries fill 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 foreign businesses in Nigeria, that device 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 same controversy of mediocrity that they used against promoters of ANAN and CITN bills? They even took ANAN to court and lost any their cases. Today, they are wining and dining on the same table.

    Another question of interest is this: Since there are 2 professional accounting bodies – ICAN and ANAN – and the other, ANAN is largely in advocate of the CIFIAN bill, what professional disenfranchisement will ICAN suffer as a result of the CIFIAN bill? How and why fill 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 monetary accounts, accomplish the audit and at the same time conduct the forensic and investigative audit of debase and fraudulent accounting practices thereof? It’s fancy 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 breathe a arbiter in its own court. That’s what they fill been doing over the years that achieve us in this sorry situation of one of the most debase nations in the world.

    Conclusion

    The Honourable House is implored to note that this current ICAN dawdle is in their character; it is their historicity, their known political treachery, gimmicks and jiggery-pokery. They should breathe stopped from their desire to repress the will of majority of Nigerians which was loudly expressed at the public hearing and the overwhelming voices of advocate 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 unlearned of what CIFIAN bill is out to achieve in Nigeria. That is why they are insulting the promoters of the bill.

    We effect not fill the resources and largesse to dispense within fighting ICAN and their cohort to build a case which, in any friendly conscience, is to the capitalize of their beloved country. They thought their confidence in the credibility of the House of Representative was enough for the concurrence of their Bill, but unfortunately, they deviated from the truth already established by the Nigerian Senate. They never knew that they could breathe 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 situation shall extirpate any debase 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 monetary crime – the insertion of Section 15(5) would fill been superfluous, redundant and of no consequence. But, as they now know, the chicken has near home to roost.

    It is luckless 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 body 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 appellation should not breathe a headache of ICAN. After all, Taxation is mentioned in ICAN Act, but today they fill Chartered Institute of Taxation of Nigeria (CITN)

    Please, Honourable members should discountenance the antics of ICAN who does not fill 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 likewise 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, monetary Accounting   for preparation of monetary 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 energy of an organization, regulated by Chartered Institute of Management Accountants (CIMA).

    Auditing has no professional body regulating it, given the break for monetary accountants to title autonomy and as the matter of fact, leads to the inability of Nigerians to control and prevent fraud, corruption and other cybercrimes.  It is only a mad man that will hold doing the same thing, same artery year after year and anticipate a different result.

    It is wrong for monetary Accountants to regulate the preparation of corporate monetary accounts, accomplish the audit and at the same time, conduct the forensic and investigative audit of debase and fraudulent accounting rehearse created by them. It’s fancy 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 fight of interest. That is why they fill the three arms of government. In the same artery they fill office of the Accountant universal of the Federation separately from the office of the Auditor universal of for the Federation. This implies that one prepares the book of accounts while the other audit the account for the purpose of check and balances. Now forensic fraud investigation cannot breathe carried out by the same people that caused it in the first place, but should breathe done by independent forensic and investigative auditors to avoid fight of interest.

    From their suffer with ICAN on CIFIAN Bill, they discovered that ICAN is no more a professional body but a political party, because of the obvious lies conveyed to scuttle CIFIAN’s Bill at any cost. This is rather unfortunate. Nigeria belongs to any 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 breathe accomplished, no matter the forces, because vision is but for an appointed time, they wait for it and it shall talk out stentorian 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 book titled Practical Step to Forensic Auditing and Fraud Investigation.

    19th April, 2019

    www.cifian.org

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