Using Polygraph in Audit

DATO’ AKHBAR HAJI SATAR FORENSIC CERTIFIED POLYGRAPH

EXAMINER

info@akhbarassociates.com

www.akhbarassociates.com

+60172560811

WHAT IS POLYGRAPH

POLY: MANY

GRAPH: WRITING

LIE DETECTOR

FACT FINDER

DEFINITION……

….a person is telling the truth or not

by detecting changes in body functions

such as blood pressure, perspiration and

skin conductivity which can be

stimulated by emotional stress of lying

response to a QUESTION

POLYGRAPH…….

The instrument is not a lie detector.

I’m a lie detector and just as often I’m a truth verifier”

Why Should You use Polygraph

Technology in Audit Work?

To find the truth professionally

To detect a liar

To clear your name!

Solve your case immediately

Possibility to use as a tool to

detain suspect or remand

POLYGRAPH TESTING

As an investigative aid to expeditiously

auditors to solve any type of difficult or

complex cases, especially "insider jobs"

involving many suspects and crimes like

fraud, corruption, theft, insider

sabotage, leakage of commercial

secrets etc.

FACTS ABOUT POYGRAPH

• It has been used in more than 70 countries in the world and one of the most accurate tool to detect deception or truthful

• Under Good Hands it is 98% accurate

• It is impossible to Beat Polygraph

THEORIES …..

PSYCHOLOGICAL

FEAR THEORY

PSYCHE SET THORY

PHYSIOLOGICAL

CENTRAL NERVOUS SYSTEM

VOLUNTARY & INVOLUNTARY

COMPONENTS OF POLYGRAPH…

CONVOLUTED RUBBER TUBES

TWO SMALL METAL PLATES

BLOOD PRESSURE CULF

STAGES OF EXAMINATIONS

PRE TESTING

TESTING

POST TESTING

QUESTIONS FORMULATION

RELEVANT

CONTROL

IRRELEVANT

The examinee has to give Yes or

No answers only

IRRELEVANT: Are from Lombok ? Yes

RELEVANT : Did you falsify that document? No

CONTROL : Did you ever steal anything in value? No

USAGE

ADMINISTRATIVE

CRIMINAL

ADMINISTRATIVE Anonymous Letter

Recruitment

High Risk Post

Dadah

Sexual Harrassment

Loyalty to Organization

Integrity Testing

Unfair Dismissal

High Risk Job

FRAUD

Internal Investigation

Proof Your Innocent

Theft

Criminal Breach of Trust

Corruption

Conflict of Interest

Forgery

Exhibit

Arson

FRAUD

Industrial espionage

Insurance Fraud

Pre Employment

Establish Truthfulness of Witness

Establish Truthfulness of

Complainant

FRAUD

Loyalty to Organization

Integrity Testing

Industrial espionage

Unfair Dismissal

High Risk Job

RELEVANT

Did you falsify that document?

Did you sign the check value RM200k?

Did you leak the company’s information to outsiders?

Did you receive corrupt payment from Abu?

Did have any connection with A’s company?

Did you buy the receipt ?

Did you destroy the receipts?

Did you steal those document?

Did you approve his permit?

Did you any sexual relation with her?

Did you steal the notebook from the office?

Are you involved in any drug?

Did you falsify any information in your application letter?

LEGAL ASPECTS OF

POLYGRAPHY EXAMINATION

• To date, the question of relevancy and admissibility of the

opinion evidence of the polygraph expert has not been discussed in the Malaysian courts.

• Nevertheless there is growing awareness of this field of 'lie-detector' as can be seen in the Singapore case of Eldon where the plaintiff lawyer argued that his client's testimony was unshakeable and that the plaintiff was willing to even undergo a polygraph test to prove his truthfulness.

• It is expected that more such applications on the relevance and admissibility of such evidence would be made in Malaysian courts.

The Polygraph in Asia China: Courts, police (PSB)

Taiwan: Police

Singapore: CPIB, Police -Since 1974

Malaysia: Police, Customs, ATM, ACA

Indonesia:

The Philippines (also private security)

South Korea, Police, military

Japan: Police, Since 1937

Thailand

POLYGRAPH AROUND THE WORLD

United States- 3,900

Canada- 150

South Africa-190

Israel- 80

Russia-390

Japan- 155

Mexico-130

Germany-6

Poland-40

Slovenia-18

Lithuania-30

Thailand- 8

Indonesia - 15

Malaysia- 25

Brunei- 6

How To Become A Certified

Polygraph Examiner

POLYGRAPH SCIENCE ACADEMY MALAYSIA

KUALA LUMPUR

Good moral character

College or University graduate or experience

Graduate of APA* recognized training school

Demonstrated (APA rep) competency

6 week intensive course

* APA = American Polygraph Association

Who Use Polygraph

FBI, CIA Arm Forces: Recruitment & Investigations

Law Enforcement: Recruitment & Investigation

KKK : Recruitment

Corporate & Legal Firms: Recruitment & Internal

Investigation