By AHONE HEIDI
The Staff, Military and Police Officers of the African Union Transitional Mission in Somalia (ATMIS) have been trained on fraud prevention, detection and response.
The two-day training was carried out by Belle Kingsley Etame, Barrister-At-Law (Member Cameroon Bar Association), Senior Investigation Officer African Union Commission and Ms. Bridget Osho (PSOD). The interactive session according to Barrister Belle used cases investigated by the Investigation Division, Office of Internal Oversight (African Union Commission, Addis Ababa) to create impact.
The fraud prevention training at ATMIS highlighted African Union’s Anti-Fraud Policy he said.
Barrister Belle, a seasoned legal expert and Senior Investigation Officer (Office of Internal Oversight) at the African Union Commission, Addis Ababa noted that “the two-day training session on fraud prevention, detection, and response targeted civilian, senior military, and police officers serving with the African Union Transition Mission in Somalia (ATMIS)”
The training accordingly was rooted in the African Union’s Anti-Fraud and Corruption Policy, which was adopted by AU Member States to foster a culture of integrity and accountability.
“The training aimed to raise awareness and equip participants with the necessary tools to identify, address, and prevent fraud,” Barrister Belle said.
Trainees were drilled on the high costs and risks associated with fraud and how comprehensive training can help reduce losses and ensure swift detection.
Studies show that employees who receive fraud awareness training are twice as likely to report suspicious activities as those without training. This effect is particularly evident at the executive and managerial levels, where prompt action can minimize losses.
The AU Anti-Fraud and Corruption Policy places significant emphasis on ethical leadership, setting the “tone at the top” to guide organizational/country values and behaviors. Participants were introduced to key principles such as integrity, transparency, and accountability, as well as practical ways to apply these principles in their day-to-day responsibilities.
Modules and Key Takeaways
The training modules covered various forms of fraud, including financial fraud and procurement fraud.
Barrister Belle detailed the legal, financial, and reputational risks associated with these activities, not just for individuals but for organizations and countries as a whole.
Participants were challenged to reflect on the three core elements that contribute to fraudulent behavior: opportunity, motivation, and rationalization.
“Recognizing common signs of fraud, such as altered documents, irregular transactions, and unusual accounting practices is capital,” Barrister Belle emphasized.
Case studies were used to illustrate real-world fraud detection and the importance of segregation of duties, auditing processes, and approval workflows.
Participants were also educated on the protections available to those who report fraud and were encouraged to uphold ethical principles when making decisions.
Types of Fraud and Red Flags
According to the African Union’s Anti-Fraud and Corruption Policy, fraud is broadly defined as “dishonest activity causing actual or potential loss to any person or entity.” This includes theft, deception, and other dishonest practices. The Association of Certified Fraud Examiners (ACFE) categorizes fraud into three main types: corruption (e.g., conflicts of interest, bribery, illegal gratuities, economic extortion), asset misappropriation (e.g., theft of cash or inventory), and fraudulent statements (e.g., financial and non-financial misreporting). The ACFE has identified common “red flags” for fraud, which were discussed during the training. These include employees living beyond their means, experiencing severe financial difficulties, refusing to take vacations or promotion, and displaying a strong desire to maintain control over responsibilities.
“While these red flags are not definitive proof of fraud, they become more significant when combined with other factors, such as loose internal controls or accounting irregularities,” he explained.
Executive Fraud and Accountability
One critical aspect of the training was the concept of the Executive Fraud Triangle. Unlike mid-level employees, who are often motivated by financial pressures, top executives may be driven by greed, pride, or entitlement. With greater power and authority, they have the ability to undo internal controls, hire unqualified friends or family, and make unethical decisions.
“While control measures can reduce fraud, they do not provide absolute protection. When fraud is suspected, a thorough investigation is necessary to gather evidence and make informed decisions. This highlights the importance of fostering a culture of integrity and encouraging employees to act ethically, even in the absence of clear rules or guidance,” Barrister Belle stressed.
Belle Kingsley Etame is Barrister-At-Law (Member Cameroon Bar Association)
He is Senior Investigation Officer, (Office of Internal Oversight, African Union Commission, Addis Ababa for 10 years. Prior that, Barrister Belle worked with the United Nations Special Court Sierra Leone and the United Nations Mission in Liberia)
