Title PwC’s Academy Fraud Investigation and Interviewing Skills Training Trainers: Achraf El Zaim Partner, Forensic Services PwC Middle East Achraf has more than 15 years of experience and for the past eleven years he focused on providing his clients and their legal advisors with strategic advice in support of their efforts to manage the complexities of large investigations, disputes, litigations, and anti- corruption and fraud risk management initiatives. Achraf is also the Chairman of the Executive Committee of the Fraud Sub-Group of the Institute of Internal Auditors – UAE Chapter. James Tebbs Director, Forensic Services & ME Regional Head of Financial Crime PwC Middle East James leads the Forensic Services practice in Qatar, Bahrain and Kuwait and is PwC’s Regional Head of Financial Crime. James is a Chartered Accountant with over fourteen years’ experience of financial audits, disputes and litigation support, financial and non-financial corporate investigations across a range of industries including financial services, retail, FMCG, manufacturing and the not-for-profit sector This two day training focuses on conducting fraud investigation and investigative interviews in a robust, ethical, and transparent manner; emphasizing and clarifying the steps involved and the benefits of proper planning, process and documentation. The training will also allow participants to work through case studies, conduct mock interviews and recreate the interview experience, as well as to receive valuable input on their performance. Objectives Participants will learn about the investigation process specifically how to effectively manage a fraud investigation, leading practices in conducting interviews, collecting and managing evidence and writing reports on factual findings. You will also learn the major differences between conducting investigations and conducting an internal audit project. Who should attend: Internal auditors, Risk Management officers, Compliance officers, Fraud investigators, Finance managers, HR managers, lawyers, CEO’s and CFO’s should find this seminar relevant and interesting. When: Tuesday 22 and Wednesday 23 March 2016 from 8:30am till 5:00pm including lunch and 2 coffee breaks Where: PwC’s Academy, Hazmieh, Lebanon Fees: USD 900 for IIA members USD 1,100 for non IIA members Fees are excluding VAT Registration should be done before Tuesday 15 March 2016

DAY 1 PwC’s Academy Fraud Investigation and Interviewing Skills Agenda Skills Training Agenda Introduction Refresher o Why does fraud occur? o Internal fraud - types of fraud and key themes o Indicators of fraud o Key statistics from PwC’s Global Economic Crime Survey The investigation process o What are your first steps when you suspect a fraud has occurred? Coffee break The investigation process - continued o Planning o Evidence gathering o Investigating and reviewing evidence o Documentation o Follow up Lunch Activity Gathering and management of evidence o Direct evidence and circumstantial evidence o Chain of custody o Electronic and paper evidence o Evidence gathered through interviews o Activity/case study Investigation Tools o Forensic technology o Intelligence o Data Analytics Coffee break Reporting o Planning and structuring of the report o What makes a good report? o Drafting findings and report language and tone o How to conclude o Practical issues Wrapping up o Go over key messages from Day 1 o Provide high level details of Day 2 Refresher o Recap over Day 1 materials / key topics The interview process o Discuss the interview process cycle o HR disciplinary procedures o Objectives of an interview (depends on type) o Type of interviews (information vs. confrontation) Record keeping considerations o Recordings / transcripts o Confidentiality / Legal privilege Coffee Break Expect the unexpected o Confessions - what to do if a subject confesses? o Red Herrings o Emotional subjects o Activity/case study Interview preparation o Why, who, how? (purpose, relevant individuals, format of interview) o Logistics (timing/location/room set up) o Preparing document bundles o Activity/case study Lunch Executing the interview o Style o Verbal / non-verbal communications o Open and closed questions o Establishing the facts o Note taking o Opening/closing the interview Post interview o Follow up questions o The next steps Tips for a successful interview o How do you know if an interview has been successful? o Do's and don'ts o Dealing with potential issues during the interview o Hints and tips for a successful interview Coffee Break and case study preparation Mock interviews o Setting the scene o Preparation o Conducting the mock interviews o Feedback on interviews Wrapping up o Closing statements and key messages to take away DAY 2

Registration form To reserve your place kindly complete and submit this form before Tuesday 15 March 2016 to : cc: Fees: USD 900 for IIA members USD 1,100 for non IIA members Fees are excluding VAT Company nameCompany address addressTelephone number Number of participants IIA memberYes/ No Mof no. Name, Title and Department/ Function of participants(s) Terms & Conditions: Payment Invoices payable upon receipt by Cash or Cheque to the order of PriceWaterhouseCoopers Cancellation If you are unable to attend, a substitute delegate will be welcome in your place. Registrations cancelled more that 10 days before the event are subject to USD 250 administration charges. Registration fees cancelled within 10 days or less before the event must paid in full. Substitutes are welcome anytime. *All registrations are subject to acceptance by PwC which will be confirmed to you in writing by . Due to unforeseen circumstances, the programme may change and PwC reserve the right to alter venue and / or speakers. For more information please contact us: © 2016 PwC. All right reserved. PwC refers to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see for further details. T: +961 (5) (x1606)/ +961 (70) E Location: PwC’s Academy, Hazmieh, Lebanon Date: Tuesday 22 and Wednesday 23 March 2016 from 8:30am till 5:00pm PwC’s Academy Fraud Investigation and Interviewing Skills