UNDERSTANDING

CONTROLS AND
OVERVIEW
Surveys and feedback from Internal Auditors in the Plantation sector
DETECTING FRAUD
revealed the need for help to step up confidence and competence
in conducting effective internal audit engagements. Common
challenges faced by Plantation auditors in their engagements were;
IN PALM OIL
• Weak business process knowledge in the plantation and milling
operations.
OPERATIONS
• Unable to challenge line management responses to audit findings.
Often accepting the feedback/responses at face value.
• Not able to probe deeper to establish the truth due to lack of business
process knowledge and experience in raising relevant questions.
• Poor/ weak experience in questioning skills.
• Weak scoping and planning activities due to poor data analytics in Plantation
operations.
• Rushed Fieldwork caused by poor planning and remote Plantation sites. TARGET AUDIENCE
• Unable to determine correct root causes. Level I, II and III auditors
• Audit findings poorly raised and communicated.
• Irrelevant audit recommendations that are often not implemented.
• Recurring audit findings causing concern to Senior Management and Audit committee.
• Process owners at HQ levels are not involved/ consulted for inputs into findings raised in their subject
ADMINISTRATIVE DETAILS
matter areas.
• Poor knowledge and experience in addressing Red flags in plantation operations.
• Difficult to detect and address fraud in Plantation operations. DATE
• Difficult to address waste/ inefficiencies/ abuses by line management. 19, 20 MARCH 2018
• Lack of shared learning within audit teams although there were subject matter experts/ experienced
auditors within.
• Weak/absent coaching by audit leaders to develop auditor competence and confidence. CODE
KL09

LEARNING OUTCOMES LOCATION

• Shared learning to acquire Plantation business process knowledge and challenges faced in auditing them. KUALA LUMPUR
• Implement acquired knowledge and tools (templates) from this highly interactive workshop.
• Improve competence and confidence in conducting plantation audits and detecting fraud where relevant.
• Develop a working group of participating Plantation auditors with Facilitator’s ongoing support. MEMBER’S FEE
• Address the challenges mentioned above and discover/implement solutions going forward. RM2,600.00

NON MEMBERS FEE

WHAT WILL YOU BE LEARNING FROM AND WITH EACH OTHER?
• Plantation Operations.
RM3,100.00
• Oil mill Operations.
• Identifying controls and red flags. The fees will be subject to 6% GST.
• Shared experiences on what works in our audit assignments.
• Benchmarking & best practices for auditing plantation operations.

FEES
OUTLINE
New Development of Plantation
(Early Bird Fee: 10% discount for registration
• Feasibility studies. with full payment received one (1) month prior to
• Land acquisition. respective workshop dates)
• Land clearing & preparation – terracing etc.
• Infrastructure – roads/bridges/ramps/housing.
Time: 9.00am – 5.00pm
Replanting (Registration on Day 1 at 8:30am)
• Clearing of old plant.

Nursery CPD Points: 16

• R & D for seed sourcing.
• Pre nursery and transplanting to nursery.
• Culling. Trainer: Gurbakhish Singh
Managing Partner & Learning
Planting Coach, (Leadership in
• Cover crops. Management, Plt. Malaysia)
• Fertiliser, fungicides and pesticides controls.
• Transplanting to main fields for planting.
 UNDERSTANDING
CONTROLS AND
• Field Maintenance.
• Manuring.
DETECTING FRAUD
IN PALM OIL
• Weeding.
• Pest & disease control.
• Pruning.
• Roads & Bridges.

Harvesting
• Harvesting cycles & standards.
OPERATIONS
• Field harvesting & collection activities & supervision.
• Loose fruit collections.
• Transporting to mill/ramps.

Oil Mill Operations

CAPEX: Construction of new mills
• Feasibility studies/licences/compliance (EIA).
• Tender & Awards. ABOUT THE TRAINER
• Preconstruction. GURBAKHISH SINGH
• Construction and commissioning of Mills. Managing Partner & Learning Coach, (Leadership in Management, Plt. Malaysia)
• Contract administration and Variance orders. Passionate, focused, experienced and qualified Management Accountant, Internal auditor
• Handover. and Learning coach with background in multiple industries, company sizes and subject
matter. Proven track record of success with both large and small organisational teams
Milling Operations focussed on transforming operations, improving customer experience and return on
Weighbridge & FFB Ramp investment. Proven ability to build and lead teams during periods of change and drive
• Weigh bridge operations. organizational efficiencies through action reflection learning (ARL) and QES methodologies.
• Receiving FFB and grading at ramps. Good communication skills and the ability to work with all levels of the organization. Fluent
• Award of OER/KER to third party vendors and own FFB. in English, Bahasa Malaysia with Hindi and Punjabi at conversational level.

Engineering Stores Professional Experience

• Suppliers & procurement. (Regional coverage includes the following countries since 1983: Singapore, Malaysia,
• Receiving and issuance to Mill. Thailand, Hong Kong, Indonesia and Australia)
• Stock controls.
• Non stock purchase and direct charge to operations. Operations Summary
• Returns & Credit notes controls. Governance, Risk & Control: Corporate and Operational governance frameworks, Risk
management, Internal audit & Fraud management.
Plant & Equipment Maintenance
• Plant & Equipment history card controls. Operations: Procurement, Logistics, Facilities Management, Security Services, Quality
• Major and minor repairs. Management, Administration, Order management
• Third party repairs.
Sales & Marketing: Integrated Customer care, Marketing & sales -properties & office
Processing FFB for CPO space
• Sterilisation – Threshing – Digestion – Pressing.
• Oil clarification & drying. Finance & Accounting: Financial & Management accounts, Accounts Payables &
• Quality control - FFA. Receivables, Treasury management, Listing compliance.
• Transfer to Storage tanks by quality grades.
• Sludge oil operations – Sludge ponds operations (sales). Talent development : Co-designed and delivery of various in-house programs for clerical &
executive development Certified Trainer for QES, GRID, Internal Auditor development using
Processing FFB for KER ARL Lectured for several degree programs and professional qualifications. Tutored MBA
• Nut recovery – drying & cracking. classes
• Kernel separation.
• Kernel storage in silos. Industries served
Property development & management, Contract manufacturing, Plantations, Oil Milling &
Stock controls Refining operations,
• CPO quantity measures in storage tanks and lab controls.
• KER quantity measures in silos and lab controls. Trading & Distribution of food and consumables, Auto trade, Health care, Travel & Shipping,
Cattle farm, Banking &
Sales & Despatch of CPO and KER
• Sales contracts by HQ. Finance, IT hardware & software solutions.
• Despatch of CPO and KER – controls.
• Tankers controls – incoming & outgoing. Awards
• Oil losses in transit. Institute Plaque from CIMA London in March 2009 for long service as council member,
• Bulking operations. CIMA Malaysia Division.

Check roll operations
• Daily check roll & punch card operations.
• Wages calculations and payments to manpower contractors.
• Payroll operations.
Accounts payables
• Supplier payments processed at mill/estate.
• Charging of costs to cost centres.
Certified Learning Coach by LIM Inc in November 2007. Details at www.limglobal.net
Accreditation in Internal Quality Assessment/ Validation from the IIA Inc -Oct 03.
Quality Education System Instructor for Philip Crosby Associates Inc -1992.
Computer skills - Microsoft Office, Word, Excel, Power point, SAP, Oracle. IDEA, Teammate,
Paisley
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