Forensic Accounting and Fraud Investigation for Non-Expert

1 Day/ $450

This course provides an overview of forensic accounting and financial fraud for non-expert.


Programme Objective

Corporate fraud is not an unfamiliar term today. Organization are rarely free from fraud risk. With heighten regulatory focus, senior executives are increasingly concern about vulnerability of their organizations and whether it is adequately protected. While some corporation outsource the task of investigating fraud, many prefer to do such review internally for cost and information control purposes. Often time non-experts within the company were requested to assist in conducting forensic auditing and accounting. Without proper training in forensic accounting, non-experts may contaminate the evidence and put themselves and the company in legal and reputational risk. The course cover the following areas: • Overview of Forensic Accounting, Fraud, Forensic Auditing • Legal aspect of Forensic Accounting • Setting Forensic Audit Framework • Profile and body of knowledge for auditors in fraud detection • Forensic Skill Basics - Document Review, Data Analysis, Digital Forensic, Surveillance, Interviews • Reporting & Concluding Forensic Audit On completion of this program participants will - Acquire the overall concept of forensic accounting and fraud investigation - Able to effective handle common forensic accounting and investigation - Gain knowledge on common techniques of detecting fraud/ wrongdoing

Programme Outline

  1. Overview of Forensic Accounting, Fraud, Forensic Auditing • Fraud 101 – Corruption, Misappropriation of Assets, Reporting Fraud • Legal and reputational risk

  2. Financial Fraud and Accounting Anomaly • Financial fraud and accounting anomaly schemes

  3. Identifying other fraud Red flag and schemes • Schemes from Order to Cash • Schemes from Purchase to Pay • Red flags identification • M-Scores and Z-Scores

  4. Forensic Accounting in litigations

  5. Mastering forensic accounting skills • Document review, Data analysis, Digital Forensic • Surveillance, interview, advance interview

  6. Profile and body of knowledge for forensic accountants

  7. Setting Forensic Audit Framework

  8. Legal aspect of Forensic Accounting and Fraud investigation • Effect and application of Personal Data Protection and Privacy law • Effect and application of law of defamation • Effect and application of law of evidence • Effect and application of criminal procedural code • Effect and application of prevention of corruption law

  9. Understanding Evidence • Documentary, Real, Testimonial Evidence • Direct vs Circumstantial Evidence • Good Evidence – Relevance, Sufficient, Competent • Kill a Vampire? Silver Bullet!

Target Audience

  • Forensic auditor, compliance officer and loss prevention officer
  • CFO, financial controllers, accountant, finance professional,
  • Internal auditors, audit manager, audit directors, internal control officer
  • Procurement and HR professional who involve in forensic and investigative work
  • External auditors

Training Methodology

Presentation, group discussion, case study. Multimedia and template sharing

Programme Facilitator

Kent Hoh

Kent Hoh is a prolific trainer in audit, fraud investigation, corporate governance and personal effectiveness. Kent Hoh has wide ranging experience in leading compliance and audit functions in Asia Pacific as well as forensic investigation team globally.

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