Corporate Governance

1. Risk Management and Ethical Conduct
   1. Risk Assessment and Management Frameworks
      1. Identification of risks
         1. Operational risks
         2. Financial risks
         3. Strategic risks
         4. Compliance risks
         5. Environmental risks
      2. Risk analysis and evaluation
         1. Qualitative and quantitative risk assessment
         2. Risk prioritization techniques
         3. Scenario analysis
         4. Sensitivity analysis
      3. Risk mitigation strategies
         1. Risk avoidance
         2. Risk reduction
         3. Risk sharing
         4. Risk retention
      4. Continuous risk monitoring and review
         1. Feedback loops
         2. Key risk indicators (KRIs)
         3. Trend analysis
   2. Internal Audit Function
      1. Role and objectives of internal audit
         1. Assurance and advisory services
         2. Value addition to the organization
      2. Scope and planning of audits
         1. Risk-based audit planning
         2. Compliance audits
         3. Operational audits
      3. Conducting audits
         1. Audit methodologies
         2. Internal controls testing
         3. Sampling techniques
      4. Reporting and follow-up
         1. Audit findings and recommendations
         2. Management responses
         3. Implementation of audit recommendations
   3. Fraud Prevention and Management
      1. Types of fraud
         1. Asset misappropriation
         2. Fraudulent financial reporting
         3. Corruption and bribery
      2. Fraud detection techniques
         1. Data analytics
         2. Anomaly detection
         3. Whistleblower systems
      3. Fraud prevention measures
         1. Strong internal controls
         2. Employee training and awareness
         3. Ethical culture promotion
      4. Response and investigation
         1. Fraud response plan
         2. Investigation procedures
         3. Legal and disciplinary actions
   4. Corporate Ethics Programs
      1. Development of a code of ethics
         1. Core values and principles
         2. Behavioral expectations
         3. Conflict of interest policies
      2. Ethics training and awareness
         1. Regular ethics workshops and seminars
         2. Scenario-based learning
         3. Leadership's role in ethics training
      3. Ethical decision-making frameworks
         1. Models for resolving ethical dilemmas
         2. Ethical risk assessment tools
      4. Program evaluation and improvement
         1. Ethics audits
         2. Feedback mechanisms for continuous improvement
   5. Whistleblower Policies and Protection
      1. Establishing whistleblower procedures
         1. Anonymous reporting channels
         2. Clear reporting protocols
      2. Protection mechanisms for whistleblowers
         1. Anti-retaliation policies
         2. Legal rights and protections
      3. Encouragement and support for whistleblowers
         1. Providing feedback to whistleblowers
         2. Recognizing and appreciating contributions
      4. Integration with compliance and governance
         1. Coordination with compliance and audit functions
         2. Policy updates and organizational communication