Anti-Fraud Institute

The Institute of Fraud Examiners (IFE) is a professional Anti-Fraud Institute established in response to the Global outcry for to curb and reduce the incident of corporate, economic and Socio-political fraud withing and outside the shores of the African Continent.

Fraud Detection and Deterence.

The Institute of Fraud Examiners being a strategically aligned institute seeks not only to reduce the incident of fraud and corporate crime but also to facilitate fraud detection and deterrence.

Developing Well Equipped Professionals.

With the aspiration of becoming the leading anti-Fraud Institute in the African sub-region, the Institute of Fraud Examiners undertakes the development of a class of well-equipped professional leaders who will inspire public confidence in integrity, transparency, objectivity, accountability and professionalism.

Exceptional Knowledge and Skills.

Our team of highly qualified anti fraud Anti-Fraud professionals garnishes our clients, trainers, associates and corporate partners with tit and bit of Anti-Fraud knowledge and skills needed to curb all incidences of fraud and fraud related issues, both at public and private sectors of their economic, social and political environments.

It is with pride that we say that “doing it right” is the responsibility of all and sundry.

Vision

institute of Fraud Examiners aspires to be the foremost leading Fraud Examining Institute withing and outside the shores of the great African Continent, with the intent of developing a class of well equipped professional leaders who will inspire public confidence in integrity, transparency, objectivity, accountability and professionalism.

Mission Statement

To reduce the incidence of Fraud and Corporate crime as well as to assist the members in fraud detection and deterrence.

CAREER PROSPECTS

Events in recent years unfold complex nature of modern economic and social political activities. The corporate and public sector of every economy around the world increasingly demand qualitied anti fraud professionals who are versatile in the business of detection and deterrence of fraud and fraud related matters. As a profession in the center of attraction and constantly in the mainstream of economic well-being, the unparalleled contributions of anti fraud education have become necessary for any economy to blossom. To think of sustained economic and social political growth without the skilled contributions of anti fraud institutions, is like building a castle without the services of quality control personnel.

OUR FUNCTIONAL CONTRIBUTION

Which is the career in practice of our fraud examiners includes:
1. Consultancy to both public and private corporate organizations.
2. Setting code of conduct and ethics for clients.
3. Advocating for transparency and accountability.
4. Anti fraud educational services.

We are developing a nation of vast economic resources and unless we have efficient anti fraud professionals in all sectors of the economy, our whole economic survival be in jeopardy.

MEMBERSHIP AND CERTIFACATION.

The Institute of Fraud Examiners (IFE) is member – based institute dedicated to providing ant-fraud education and training together with her professional members, the Institute of Fraud Examiners (IFE) is reducing the incidences of corporate fraud as well as engineering public adherence to acceptable code of professional conduct.

BENEFITS OF MEMBERSHIP

As an Institute of Fraud Examiners (IFE) member, you will receive many valuable benefits that will help to promote your professional and career development. These benefits includes access to member’s only services and resources as well as discount on many IFE’s valuable packages.

1. Members shall be licensed as fraud examiners after qualifying for 5 years.
2. Rights to append appropriate denigratory letters.

Associate members = ACFE
Full Member = MCFE
FELLOW = FCFE
3. Members are entitled to full coloured membership certificate given under the approval of council.
4. Members equally enjoy free-flow of anti-fraud and other related informations to and fro government in the world.
5. Members shall act as consultants to both government and private sector.

DIRECT MEMBERS CATEGORIES:

Direct membership into the Institute of Fraud Examiners is in three broad categories:

(A) Associate Members = ACFE
(B) Full Membership = MCFE
(C) Fellowship = FCFE

REQUIREMENTS FOR MEMBERSHIP

(A) Associate Membership

i. Practicing lawyers, accountants, criminologist, sociologist, law Enforcement agents and the likes.
ii. Graduate of any recognized university or polytechnic in the field of accounting, law, administration and other related discipline.
ii. Professional certificate including practicing license e.g ACIA, ACIS ACMA, ICAN And ANAN.
iv. Must be above 25 years of age.


(B) Full Membership

( MCFE)
i. M.Sc, LLB, MBA, MPA from any recognized university in the field of accounting, law, administration and other related discipline.
ii. First Degree, HND in related discipline as above.
iii. Professional certificate including practicing license e.g ACIA, ACIS, ACMA, ANAN etc. With 5 years experience.
iv. Must be above 30 years of age.


(C) Fellowship Awards = (FCFE)

Fellowship of the institution is awarded to-only applicants who have distinguished themselves in the profession and discipline as prescribed by the council of the institute. This category is the highest Award of the institute. Must have qualified as a full member for more than 5yrs.

AREA OF AUTHORITIES (SPECIALISATION)

1. Corporate Governance Fraud
2. Economic And Financial.
3. Political, Ethics, Social Responsibility Fraud.

CODE OF PROFESSIONAL ETHICS

All qualified fraud examiners must meet the rigorous criteria for admission into the institute of fraud examiners . Thereafter , they must exemplify the highest moral and ethical standard and must agree to abide by the by – laws of the
Institute of Fraud Examiners ( IFE ) and Code of Professional Ethics .
A qualified fraud examiner shall , at all times demonstrate a commitment to professionalism and diligence in the performance of his or her duties . A qualified fraud examiner shall not engage in any illegal or unethical conduct or any activity , which would constitute a conflict of interest . A qualified fraud examiner shall , at all times exhibit the highest level of integrity in the performance of all professional assignments . A qualified fraud examiner shall not reveal any confidential information obtained during a professional assignment / engagement without proper authorization .
A qualified fraud examiner will comply with lawful order of the court and will testify to matters truthfully and without bias or prejudice , A qualified fraud examiner shall continually strive to increase competence and effectiveness of professional services . performed under each of her direction . 

ACADEMIC SYLABUS OF THE INSTITUTE OF FRAUD EXAMINERS

A )LEVEL I GENERAL COURSES

General Principles of Law Law of Evidence act
Prosecution & Procedures Criminal Law
Criminal Procedures act
Investigation & Reporting Basic Auditing
Basic Accounting & Banking
Ethics & Social Responsibilities

( B ) LEVEL 2 & 3 SPECIAL & FINAL COURSES

At this level , students are expected to specialize in one of these

three departments Viz :
( I. ) Political , Ethics & Social Responsibility Fraud .
( ii . ) Corporate Governance Fraud .
( Iii . ) Economic & Financial Crimes .

( i ) POLITICAL , ETHICS & SOCIAL RESPONSIBILITY FRAUD * LEVEL 2
( SPECIALTY )

( 1 )Governance General Principles

( 2 ) Electoral Acts & other Rules

( 3 ) Electoral fraud / Electoral fraud possibilities

( 4 ) Electoral abuse

( 5 ) Governance

( 6 ) NGO’S , OPS & Labour

( 7 )Electoral Fraud Detection , Prevention & Deterrence .

LEVEL 3 FINAL ( POLITICAL )

The Constitution & Relevant Acts of the National Assembly .

( a)Auditing general Principles .

( b) Standards & Evaluation Monitoring , observation & peer review . Presentation of Evidence . ( e ) Report writing .

( c)Research Project .

( d) Case Study Analysis .

( ii ) CORPORATE GOVERNANCE FRAUD

LEVEL 2 ( SPECIALTY )

a . Local Government Budget .

b . Structure of Local government .

C. State Government Budget .

d . Structure of State Government .

E. Federal Government Budge .

Structure of Federal Government .

The constitution .

Federal government ministry of Finance . Budget & planning ,

National Assembly ; the Presidency .

Research Project .

Case Study Analysis .

LEVEL 3 ( FINAL )

A. Budget monitoring – value for money audit .

B. Variance analysis & accountability .

C. Fraud : -contracts , purchases , sales , financial statements & non financial statements .

D. Prevention , detection & prosecution of in government establishment ; political systems and the OPS .

E. Report writing

F. National security studies

G. Research Project

H. Case Study Analysis

( iii ) ECONOMIC / FINANCIAL CRIME

LEVEL 2 ( SPECIALTY )

a . Financial frauds

b . Banks frauds

c . Economic frauds

d . Standard and Evaluation of government system

( Rules , acts , constitution etc ) .

e . International Finance

f . Nigeria Financial System

g . Stock Exchange Fraud h . Fraud in the profession i . Research Project

J. Case Study Analysis

* LEVEL 3 ( FINALS )

a . Value for money audit reporting . b.Fraud prevention detection and prosecution .

c . Standard and evaluation ( procedures of systems ) . d.Abuse prevention , detection and prosecution . e.Accounting systems : SSAP , GAAP ,

f .Report writing , and prosecution and evidence .

g . Smuggling , immigration , customs operation , national security studies .

h . Research project

i . Case Study Analysis .

( iii ) ECONOMIC / FINANCIAL CRIME

LEVEL 2 ( SPECIALTY )
a . Financial frauds .
b . Banks frauds .
c . Economic frauds .
d . Standard and Evaluation of government system ( Rules , acts ,
constitution etc ) .
e . International Finance .
f . Nigeria Financial System .
g . Stock Exchange Fraud .
h . Fraud in the profession .
i . Research Project . j . Case Study Analysis .

LEVEL 3 ( FINALS )
a . Value for money audit reporting .
b . Fraud prevention detection and prosecution .
c . Standard and evaluation ( procedures of systems ) .

d . Abuse prevention , detection and prosecution .

e . Accounting systems : SSAP , GAAP ,

f . Report writing , and prosecution and evidence .

g . Smuggling , immigration , customs operation , national

security studies .

h . Research Project .

i . Case Study Analysis .

TRAINING AND EVENTS

The Institute of Fraud Examiners strives to provide the highest quality events for anti-fraud proressional experience. Our workshop and support examination equips you to effectively fight fraud within your corporate environment dnd Deyond. Our up-to-date and well researched seminar topics thougnt by leading professionals/practitioners will sharpen your Skils and lunch you into new techniquess of handling fraud and fraud related matters. Some of Our core Workshop courses include: Principles of fraud examination. Conducting internal investigation. Auditing for internal fraud. Professional interviewing skills. Investigating by computer Money laundering. Contract and procurement fraud. Fraud prevention. Investigating of conflict of interest. E-fraud: preventing and detecting technology-Based Crimes. Financial institute fraud. Financial statement fraud etc. Research Project. Case Study Analysis.

OVERVIEW OF SOME SELECTED ANTI-FRAUD WORKSHOP CONTENTS

COURSE: PRINCIPLES OF FRAUD EXAMINATION

TARGET:

A. All business professionals and educators interested in the field of Fraud detection and prevention. Individual who are considering starting a practice focusedon fraud deterrence and detection. Experienced anti-fraud professionals seeking to complement existing practical experience with the knowledge of leading anti-fraud professionals.

WHAT YOU WILL LEARN

A) Criminology &ethics
Causes of fraud.

Prevention of fraud.

B) Legal element of fraud
Rules of evidence.
Key legal right& private issues.
Testifying

c) Fraudulent financial transactions

Internal fraud scheme.

External fraud scheme.

Evaluating financial information. Using software in fraud examination.

Fraud investigation  Source of information.Internet fraud resource.

Interviewing prospective witnesses.
– Evaluating deceptions.

Report writing.

COURSE: CONDUCTLNG INTERNALINVESTIGATIONS TARGET:

Fraud Examiners & otner antifraud specialists.

Loss prevention and security protessionals.

Forensic accountants.

Internal and independent auditors.

Business managers and professionals assuming fraud deterrence or investigation responsibilities.

WHAT YOU wILL LEARN

a) The steps involved in conducting an internal investigation.

b) Legal tlements of fraud.
c)Investigating by computer
Internal &external document collection and analysis.

Developing interviewing skills.

Interviewing witnesses.

Conducting admission seeking intervieW.

Documenting evidence.

How to testify as a fact witness.

COURSE: AUDITING FOR INTERNAL FRAUD

TARGET:

Proressional fraud Examiners and other anti fraua specialists.
ernal and independent auditors seeking to increase their ant raud effectiveness.

roressionals who want to help deter fraud within their entities.
pioyees and educators seeking the knowiedge necessary to
Detect fraudulent activities.

WHAT YOU WILL LEARN

Introduction to fraud examination.

Avoiding malpractice: the auditors fraud responsibilities,
Legal elements of Fraud.
The fundamentals of occupational fraud & abuse.

Common internal fraud schemes including.

Fraudulent financial statements.

Bribery & corruption.

Asset misappropriation.

Skimming

Fictitious disbursements.

Techniques tor balance sheet and income statement analysis.
Deterrence of management and occupational fraud.

COURSE: CONTRACT AND PROCUREMENT FRAUD

TARGET:

Professional fraud Examiners and other anti-fraud specialists.

Internal and Independent auditors.

Forensic accountants, lawyers and law enforcement Personel.

Detectives and private investigators.

All professionals and educators seeking knowledge of fraud in

the Procurement process.

WHAT YOU WILL LEARN

The red flags of bribes and kickbacks.

Conflicts of interest.

Fraud in the bidding process.

Contract& procurement fraud schemes.

Cost mischarging and detective pricing.

Commingling of contracts.
False statements and claims.

 Failure to mostcOntrdcts specifications.
 False, inflated and duplicated voices.
 Phantom vendors.
Unnecessary purchases.
 Imprest fund abuse.

COURSE: FRAUD PREVENTION TARGET:

Business Owners & managers of government entities.
Internal &Independent auditors.
Audit committee of organizations.
Corporate Lawyers.
Anti Fraud specialists.

Business risk consultants e.t.c.

WHAT YOU WILL LEARN

a) How leading entities save millions by fighting fraud
effectively.

Deterrence vs. detection the lessons from other industries.

C) Internal control system.

d) How to find the gaps in your fraud deterrence processS.
e) Avoiding common mistakes in fraud risk assessment.
T)Using procesS re-engineering to cut your fraud risk.

6) cOURSE: INVESTIGATING CONFLICTS OF INTEREST
Conflict of interest can present significant fraud allegations for
corporate, government agencies, fiduciaries, customers and

suppliers. It is one of the most difficult areas of fraud-examiners

to investigations and obtains adequate evidence. Improper
investigations create counterclaims and civil actions against
organizations.

Qualified Fraud Examiners and other anti fraud specialists
Attorneys, lawyers &prosecutors.
External and internal auditors.

Government managers and investigators.

WHAT YOU WILL LEARN

(a) Investigative techniques for conflict of interest.

(b) The flow of conflict of interest investigations.

(c) How to deal with witnesses and legal implications of those

unique investigations.

(d) How to prepare witness statementS, documents and
Electronic evidence.

(E) Properly obtaining appropriate evidence and preserving

it to build a conflict of interest case.

REGISTERED MEMBERS OF THE INSTITUTE OF FRUAD EXAMINERS (IFE)

NAME

GRADE

MEMBERSHIP NO

ANAWETA ANEJODOH A. PRINCE

FULL MEMBER

MCFE/EFF/10/08

SADIQ HASSAN ARIVI

FULL MEMBER

MCFE/CGF/11/08

ONYISHI ANTHONY IKECHUKWU

FULL MEMBER

MCFE/CGF/12/08

EDET PATRICK

ASSOCIATE MEMBER

ACFE/CGF/13/08

IHENACHO JAMES OZOBIA

FULL MEMBER

MCFE/EFF/14/08

OKO OUT CHRISTIAN MELCHIIZEDEK

ASSOCIATE MEMBER

ACFE/EFF/15/08

ALIYU MUSA ABUBAKAR

ASSOCIATE MEMBER

ACFE/EFF/16/08

LA’AH DANJUMA

ASSOCIATE MEMBER

ACFE/EFF/17/08

OKAFOR IGNATIUS

ASSOCIATE MEMBER

ACFE/PESRF/18/08

OSSAI PATRICK IFEANYI

FULL MEMBER

MCFE/EFF/19/08

AMASSEY GRACE

ASSOCIATE MEMBER

ACFE/EFF/20/08

BASSEY SAHOBOR UBI

ASSOCIATE MEMBER

ACFE/CGF/21/08

MOKEZIE CHRISTIAN IFEANYICHUKWU

ASSOCIATE MEMBER

ACFE/CFF/22/08

NEEWI BENNETH UGOCHUKWU

ASSOCIATE MEMBER

ACFE/CGF/23/08

GARBA ABDULAZEEZ DAVID

FULL MEMBER

MCFE/EFF/24/08

ABDULSALAM ZAKARIYA

ASSOCIATE MEMBER

ACFE/EFF/25/08

OBISIKE GEORGE ALFRED

ASSOCIATE MEMBER

ACFE/EFF/26/08

ADESAN ADEWALE ADEYEMI

ASSOCIATE MEMBER

ACFE/EFF/27/08

KENECHUKWU OLIVER AJULE

ASSOCIATE MEMBER

ACFE/EFF/28/08

BELLO MUINATU

ASSOCIATE MEMBER

ACFE/EFF/29/08

OSEMENE DINAH

ASSOCIATE MEMBER

ACFE/EFF/30/08

UDEGBE NKIRU

ASSOCIATE MEMBER

ACFE/PESRF/31/08

NASIRU AMINU .A.

ASSOCIATE MEMBER

ACFE/EFF/32/08

EYAM DANIEL AKUNG

ASSOCIATE MEMBER

ACFE/EFF/33/08

IGBANO BENSON

ASSOCIATE MEMBER

ACFE/EFF/34/08

EKWEGBALU KATE CHINWE OBIEKWE

ASSOCIATE MEMEBR

ACFE/EFF/35/08

NWAEZE NELSON NNADI

ASSOCIATE MEMBER

ACFE/EFF/36/08

PHILLIPS SUNDAY TEMI

ASSOCIATE MEMBER

ACFE/EFF/37/08

AKESINRO AJIBOLA BUSAYO

ASSOCIATE MEMBER

ACFE/EFF/38/08

SANNI ADESOJI HABEEB

ASSOCIATE MEMBER

ACFE/PESRF/39/08

RABIU AUDU ISMAIL MORGAN

FULL MEMBER

MCFE/EFF/40/08

EMEKA ANEKE VIOLET NGOZI

FULL MEMBER

MCFE/EFF/41/08

ENESSY DAUDA SULEIMAN

FULL MEMBER

MCFE/EFF/42/08

OMOYOSO MICHAEL OLAYIWOLA

FULL MEMBER

MCFE/EFF/43/08

ABUBAKAR ALIYU

ASSOCIATE MEMBER

ACFE/EFF/44/08

AFOLABI OLANYI THOMPSON

ASSOCIATE MEMBER

ACFE/PESRF/45/08

ADELEKE DAVID YOMI

FULL MEMBER

MCFE/EFF/46/08

EKAWON BERNARD EKPENE AWOR

FULL MEMBER

MCFE/EFF/47/08

OMALE NELSON NUHU

FULL MEMBER

MCFE/EFF/48/08

GAJI ANNA JUMMAI

ASSOCIATE MEMBER

ACFE/EFF/49/08

NUDEGBESI JOSHUA SUNDAY

ASSOCIATE MEMBER

ACFE/EFF/50/08

OLANIPEKUN GABRIEL ADEMOLA

ASSOCIATE MEMBER

ACFE/EFF/51/08

ONUOHA REMIGIUS

ASSOCIATE MEMBER

ACFE/EFF/52/08

ALAGBA ROBBERT

ASSOCIATE MEMBER

ACFE/EFF/53/08

ALIYU HAMISU NGUEOSE

ASSOCIATE MEMBER

ACFE/EFF/54/08

MAYOMI YINKA

ASSOCIATE MEMBER

ACFE/EFF/55/08

SAMUEL ABRAHAM  HARRISON

FULL MEMBER

MCFE/EFF/56/08

AGI MICHAEL OGAR

FULL MEMBER

MCFE/EFF/57/08

UMEORA CHINETO

ASSOCIATE MEMBER

ACFE/CGF/58/08

HUSSAINI ALHAJI HALEED

ASSOCIATE MEMBER

ACFE/EFF/59/08

ADETUNJI JOSHUA AYOBAMI

FULL MEMBER

MCFE/CGF/60/08

JAMES AYOFE BAYO

FULL MEMBER

MCFE/EFF/61/08

WERR MERCY AGYER

FULL MEMBER

MCFE/EFF//62/08

MAKOS SEDE DONAS

ASSOCIATE MEMBER

ACFE/EFF/63/08

ATSEN GRACE

FULL MEMBER

MCFE/CGF/64/08

OKHIPO EMMANUEL OSHIOTSE

ASSOCIATE MEMBER

ACFE/EFF/65/08

ZAKKA LEDKWI YAKUBU

FULL MEMBER

MCFE/EFF/66/08

NEARGA JOY NGUEMO

ASSOCIATE MEMBER

ACFE/CGF/67/08

EKANEM CYRIL DOMINIC

FULL MEMBER

MCFE/EFF/68/08

GEMADE TERKAA IYORHYER

FULL MEMBER

MCFE/EDD/69/08

EZENNWA JOY

ASSOCIATE MEMBER

ACFE/EFF/70/08

ADEKOYA SYLVIA CHINONYE

ASSOCIATE MEMBER

ACFE/CGE/71/08

OSHO OLADOTUN OLANIYI

ASSOCIATE MEMBEER

ACFE/EFF72/08

ISYAKU MOHAMMED

FULL MEMBER

MCFE/EFF/73/08

EKIKO ALBAN ANTHONY

ASSOCIATE MEMBER

MCFE/EFF/74/08

EBIAKU OSOTANRACHAEL OLUWATOYIN

ASSOCIATE MEMBER

MCFE/EFF/75/08

MOHAMED YAKUBU KATAMBA

ASSOCIATE MEMBER

ACFE/CGE/76/08

ANAGBADO INNOCENT ILEOEGBUNAM

FULL MEMBER

MCFE/EFF/77/08

IDRIS MOHAMMED AUWAL

ASSOCIATE MEMBER

ACFE/EFF/78/08

ARIN JOSEPH ABOK

Full member

Mcfe/eff/79/08

BITYONG AYUBA

ASSOCIATE MEMBER

ACFE/CGE/80/08

TALABI ADESOJI OLUWASANYA

ASSOCIATE MEMBER

MCFE/CGF/81/08

OYELEKE CLEMENT  OLUREMI

FULL MEMBER

MCFE/CGF/82/08

UMEZUERIKE OKEREKE

FULL MEMBER

MCFE/EFF/83/08

NDAGUYE SULUIMAN

ASSOCIATE MEMBER

ACFE/EFF/84/08

HUSSEINB ALIYU AMINA

ASSOCIATE MEMBER

ACFE/EFF/85/08

BELLO AHMED

ASSOCIATE MEMBER

ACFE/EFF/86/08

ABBAS BALA BANIHASHIM

ASSOCIATE MEMBER

ACFE/EFF/87/08

OREKELEWA OLUKAYODE B. C

ASSOCIATE MEMBER

ACFE/EFF/88/08

IDAMINABO REX TONYE

ASSOCIATE MMEMBER

ACFE/EFF/89/08

UBADIGBO CHUKS DANIEL

ASSOCIATE MEMBER

ACFE/EFF/90/08

IFALOKUN ELIJAH OLATUNDE

ASSOCIATE MEMBER

ACFE/EFF/91/08

ADUKU EJURA OPALUWA

ASSOCIATE MEMBER

ACFE/PESREF/92/08

ATOJOKO AROME

ASSOCIAATE MEMBER

ACFE/EFF/93/08

AIGBOGUN JOY PAT

ASSOCIATE MEMBER

ACFE/CGF/94/08

DANJUMA BULUS MBURSA

ASSOCIATE MEMBER

ACFE/CGF/95/08

SADO DANIEL DANJUMA

ASSOCIATE MEMBER

ACFE/EFF/96/08

AMADI ANDREN

ASSOCIATE MEMBER

ACFE/EFF/97/08

GANA FATIMA LADI

ASSOCIATE MEMBER

ACFE/EFF/98/08

ISYAKU AHMED

FULL MEMBER

MCFE/EFF/99/08

USEIN JOHNSON

FULL MEMBER

MCFE/EFF/100/08

AGBEDE ADESINA AYOKUNLE

ASSOCIATE MEMBER

ACFE/PESRF/101/08

IDRIS MURIANA

FULL MMEMBER

MCFE/EFF/102/08

JOSHUA ADEIZA DELE

FULL MEMBER

MCFE/EFF//103/08

BELLO KAMAL

FULL MEMBER

MCFE/EFF/104/08

UDENWA CYPRIAN

FULL MEMBER

MCFE/EFF/105/08

OCHUMA EJIGA BENJAMIN

ASSOCCIATE MEMBER

ACFE/PESRF/106/08

OJABO SUSAN ULOKO

ASSOCIATE MEMBER

ACFE/EFF/107/08

ODEH STELLA OYIWODU

ASSOCIATE MEMEBR

ACFE/EFF/108/08

BILLY MADAKI COSMAS

ASSOCIATE MEMBER

ACFE/EFF//109/08

EMMANUEL ENEMALI ACHEMA

ASSOCIATE MEMBER

ACFE/CGF/110/08

SOMORIN OLATEJU  ABIOLA

FULL MEMBER

MCFE/EFF/111/08

SAIDU ISYAKU TSHO

FULL MEMBER

MCFE/EFF/112/08

NYANG KUSAN

FULL MEMBER

MCFE/EFF/113/08

DAFER LEDAX DAZUK

FULL MEMBER

MCFE/EFF/114/08

IBIKUNLE ORIMISAN

ASSOCIATE MEMBER

ACFE/EFF/115/08

DANG MOSES EMMANUEL

ASSOCIATE MEMBER

ACFE/CGF/116/08

ONWORDI AUGUSTINE BARNABAS

ASSOCIATE MEMBER

ACFE/EFF/117/08

VICTOR ATO GARBA ODUMU

FULL MEMBER

MCFE/EFF/118/08

OKWOSAH AZUKA CHARLES E.

FULL MEMBER

MCFE/CGF/119/08

ABDULKAREEM IYAL HARUNA

ASSOCIATE MEMBER

ACFE/CGF/120/08

TALI NANNIM NATHANIEL

ASSOCIATE MEMBER

ACFE/EFF/121/08

IBYEM STEPHEN IORLUMUN

FULL MEMBER

MCFE/EFF/122/08

JOLLY N. IDEHEN

FULL MEMBER

MCFE/EFF/123/08

INUWA AMINU MUHAMMAD

FULL MEMBER

MCFE/EFF/124/08

DADA DAHALTU YUSUF

FULL MEMBER

MCFE/PESRF/125/08

YAHAYA BASHIR IBRAHIM

FULL MEMBER

MCFE/EFF/126/08

AKHERE O. FRIDAY

FULL MEMBER

MCFE/EFF/127/08

KAYODE OLUWATOSIN

FULL MEMBER

MCFE/CGF/128/08

JIDDA YUSUF MOHAMMED

FULL MEMBER

MCFE/EFF/129/08

SANUSI ANGO TUKUR

FULL MEMBER

MCFE/EFF/130/08

DOKPESI YAHAYA

FULL MEMBER

MCFE/EFF/131/08

OLU-ADEROUNMU WILLIAM

FULL MEMBER

MCFE/EFF/132/08

SILBA IFEANYICHUKWU UZOCHUKWU

FULL MEMBER

MCFE/EFF/133/08

OLIOMOGBE THOMPSON ILIOBEMHE

FULL MEMBER

MCF/EFF/134/08

UMOREN FREDERICK DAVID

FULL MEMBER

MCFE/EFF/135/08

ALHASSAN MOHAMMED GIMBA (RIP)

FULL MEMBER

MCFE/CGF/136/08

ABUBAKA SADIQ GUMI

FULL MEMBER

MCFE/EFF/137/08

UDO VICTORIA N.

FULL MEMBER

MCFE/EFF/138/08

BELLO MURTALA

FULL MEMBER

MCFE/EFF/139/08

LUKE MIRIAM ANIEDI

FULL MEMBER

MCFE/EFF/141/08

IBRAHIM HARUNA

FULL MEMBER

MCFE/EFF/141/08

UGWU MONICA NGOZI

ASSOCIATE MEMBER

ACFE/CGF/142/08

NZE EMMANUEL JIDE

FULL MEMBER

MCFE/EFF/143/08

UDEH INNOCENT O. E.

FULL MEMBER

MCFE/EFF/144/08

AHMED ALIYU JANYAU

FULL MEMBER

MCFE/EFF/145/08

DA-WALANG AYUBA MATTHEW DOGO

FULL MEMBER

MCFE/EFF/146/08

FUNSHO STEPHEN OLAWALE

FULL MEMBER

MCFE/EFF/147/08

MUHAMMED ABUBAKA SADIQ

FULL MEMBER

MCFE/EFF/148/08

OLUBODE OLUWATOMINA EUNICE

FULL MEMBER

MCFE/EFF/149/08

JACOB NATHANIEL

Full Member

MCFE/CGF/150/08

ATILE JEREMIAH

Full Member

MCFE/EFF/151/08

AGBOR GLORIA ALEXANDRA

Full Member

ACFE/EFF/152/08

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OKONKWO CELETINE CHINEDU

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ACFE/EFF/276/08

NNANNA N. CHUKWU

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OKONKWO M. UZOAMAK

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ACFE/EFF/278/08

LOREMIKAN ADEDOKUN S.

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ACFE/EFF/279/08

MSHIOR JAMES MSUEGA

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MCFE/EFF/280/08

PRINCE MOHAMMED HASSAN

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ANYANWU PAULINUS BERECHI, K.

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CHIME CHRISTIAN

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DR. J. J. ADEFILA

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MCFE/EFF/432/08

AMINU AYUBA

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Associate

ACFE/EFF/434/08

AHMED AUWALU

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MCFE/EFF/436/08

IBRAHIM MOHAMMED

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ACFE/EFF/439/08

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