📘 eLearning Course: 

1. Course Outline (Modules)

1. Module 1 – Understanding Misuse

   • Definition and types (funds, assets, systems, authority, reporting)

   • Why misuse is a corporate governance issue

2. Module 2 – Early Recognition of Misuse Risks

   • Red flags and early warning signs

   • Role of Sales Manager, Treasury, and CFO in detection

3. Module 3 – Minimizing & Preventing Misuse

   • Policies, controls, segregation of duties, ethics training

   • Role of CSO, Risk Committee, Internal Audit

4. Module 4 – Recording, Escalation & Approval for Write-off

   • How to document misuse cases

   • Approval workflow: Sales Manager → CFO → Risk Committee → Board

   • Compliance with IFRS and local laws

5. Module 5 – Governance & Continuous Monitoring

   • Internal audit follow-up

   • Lessons learned & strengthening controls

   • Reporting to Board and Audit Committee