Course Detail(IA127 : Document Review in Audit and Investigation: Checking Questionable Documents)

SkillsFuture Credit

IA127 : Document Review in Audit and Investigation: Checking Questionable Documents

7.00 CPE Hours (Others)
Classroom

Important:
If you wish to use your SFC to pay for partial/full ISCA course fee , please login to the SFC portal (http://www.skillsfuture.sg/credit) with your Singpasswithin 60 days before the course start date to submit a SFC Claim and obtain the necessary approval. For more information on SFC procedure, please click here.
 
Failure to submit claim application via SkillsFuture Portal and obtain necessary approval before the course start date will result in topping up of the SFC indicated for use and an administrative fee of $42.80 to revise the invoice based on the amount of SFC you have indicated to use.


SDF Funding (Corporate Registration only)
To enroll participants with SDF Funding, please click here to download the manual form.
Online registration via ISCA Portal will not be eligible for SDF Funding.


Programme Objective

Almost all successful and solid-ground audits and investigations are done with effective document review. In the business world where complex documentation and information systems are common, the days for auditor to rely on traditional vouching and ticking for signature to discover fraud or audit findings are long gone. Effective document review calls for a paradigm shift in looking at business transactions and documentation. It propels auditors to dig further and discover the true meaning of a signature, a piece of agreement, delivery order, expense form, invoice, board resolution, and so on.   This course equips participants with the relevant document review skills to uncover true audit finding and fraud.
 
On completion of this program participants will
Acquire the overall concept of document review in auditing and investigation
Be able to perform effective document in audit, investigation and other financial review
Gain knowledge on common techniques of fraud/ wrongdoing

Programme Outline

1.Importance of Document Review 
a.Getting evidence proving your case - Mens Rea Actus Reus
b.Transgression Demonstration (5W1H)
c.Deception Demonstration (Trends)
 
2.Overview of Document Review
a.Scientific vs Content Review
        i.ESDA, etc
b.Common Accounting Documents
        i.P2P and O2C, 
        ii.Cash and Non-cash transaction
        iii.Employee and government related
c.Doc review in audit vs Doc review in investigation
 
3.Objectives of Document Review 
a.Identification (Who, What, Where, When, How Much)
        i.“Head and shoulder, Knee and toes”
b.Non-conformation (What’s Wrong)
        i.Rules, facts, logic divergence (common w difference, vice versa)
        ii.MCAFÉ Findings (Missing, Creation, Alteration, Forgery, Erasure)
 
4.Surefire 3 steps approach in document review 
a.Formatting, Content, Language, Physical (Internal)
b.Rules, Facts, Logic (External)
c.Black Swan - Absent of normal (Missing) & Present of abnormal (Extra)
 
5.Different types of signatures  
a.Hand signature, system signature, stamps/ seals (China and Japan)
b.Forgery & Replicate (Copy & Paste)
c.Detecting fictitious stamps/ seals
 
6.Understanding Evidence
a.Documentary, Real, Testimonial Evidence
b.Direct vs Circumstantial Evidence
c.Good Evidence – Relevance, Sufficient, Competent
d.Kill a Vampire? Silver Bullet!
 
7.Putting all together
e.What is your story line?

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

Closing Date for Registration
1 week before programme or until full enrolment

Intended For

Financial controllers, procurement managers and human resource managers whose jobs entail evaluation of documents such as tenders, quotation, agreement, CV, expense claims, etc. Internal audit managers or directors who want to improve audit team effectiveness in audit or investigation via improved document review and data analysis. Internal auditors, forensic auditors and audit supervisors who want to learn how to effectively identify exceptions within any documents and data sets. Internal control coordinators and professionals whose jobs require reviewing of documents and evaluating electronic data. External auditors who are required to perform substantive testing.

Competency Mapping

Others = 7.00 Hours

Schedule & Fees

Date & Time

26 May 2018 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Kent Hoh

Date & Time

19 Aug 2017 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Kent Hoh

Date & Time

18 Mar 2017 (9:00 AM - 5:00 PM)

Registration is closed

Programme Facilitator(s)

Kent Hoh

Testimonial

Funding

1] SkillsFuture Credit
Funding Period: Until 22 Nov 2018

All Singaporeans aged 25 and above will receive an opening credit of S$500 from the government. The credits will not expire and periodic top-ups will be provided by the government. SkillsFuture credit may be accumulated to pay for skills related course fees. For more information on the SkillsFuture Credit scheme, please visit http://www.skillsfuture.sg/credit

If you wish to use your 
SFC to pay for partial/full ISCA course fee , please login to the SFC portal(http://www.skillsfuture.sg/creditwith your Singpasswithin 60 days before the course start date to submit a SFC Claim and obtain the necessary approval. For more information on SFC procedure, please click here.
 
Failure to 
submit claim application via SkillsFuture Portal and obtain necessary approval before the course start date will result in topping up of the SFC indicated for use and an administrative fee of $42.80 to revise the invoice based on the amount of SFC you have indicated to use.

2] SDF Funding
This course is approved for SDF funding ($2 per training hour) for Company-sponsored participants only (eligibility criteria apply). 
 
To enroll participants with SDF Funding, please click here to download the manual form.
Incomplete registration form will not be processed.  
Online registration via ISCA Portal will not be eligible for SDF Funding. Please note that there will be an admin fee of $42.80 for any wrong registration or revision of invoice. 
 
Funding Period: Until 22 Nov 2018
Funded Hours: 7 hours
 
Eligibility Criteria:
  • Company must be registered or incorporated in Singapore and;
  • Applicant is taking the course for the first time.
  • Applicant must be employed, and is either Singapore Citizen or Permanent Resident of Singapore and;
  • Applicant must achieve at least 75% attendance, and pass all examinations /assessments and;
  • Applicant must be fully sponsored by the Company for all costs associated with the training and;
  • Payment has to be made via corporate means (e.g. corporate cheque, corporate GIRO, corporate credit card).

Programme Facilitator(s)


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.  He conducted various successful projects in Singapore, Indonesia, Malaysia, India, China, Japan, Australia, New Zealand, Brazil, Hungary, Poland, etc. Several of the projects involved multi-million dollars’ scheme and made headlines locally.


Kent holds an MBA, Bachelor of Law (Hons), and a Bachelor of Accounting (Hons).   He is a Certified Fraud Examiner (CFE).  He also passed the qualifications exams of the UK Chartered Secretary and Administrator (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Information System Auditor (CISA).

Kent Hoh has been an active trainer for several accounting and audit associations in South East Asia. He is also a frequent speaker for several universities in Shanghai, Nanjing and Hangzhou, China. Kent Hoh is currently serving as Vice President of Internal Audit in a company listed on SGX.
 

Important:
If you wish to use your SFC to pay for partial/full ISCA course fee , please login to the SFC portal (http://www.skillsfuture.sg/credit) with your Singpasswithin 60 days before the course start date to submit a SFC Claim and obtain the necessary approval. For more information on SFC procedure, please click here.
 
Failure to submit claim application via SkillsFuture Portal and obtain necessary approval before the course start date will result in topping up of the SFC indicated for use and an administrative fee of $42.80 to revise the invoice based on the amount of SFC you have indicated to use.


SDF Funding (Corporate Registration only)
To enroll participants with SDF Funding, please click here to download the manual form.
Online registration via ISCA Portal will not be eligible for SDF Funding.


Programme Objective

Almost all successful and solid-ground audits and investigations are done with effective document review. In the business world where complex documentation and information systems are common, the days for auditor to rely on traditional vouching and ticking for signature to discover fraud or audit findings are long gone. Effective document review calls for a paradigm shift in looking at business transactions and documentation. It propels auditors to dig further and discover the true meaning of a signature, a piece of agreement, delivery order, expense form, invoice, board resolution, and so on.   This course equips participants with the relevant document review skills to uncover true audit finding and fraud.
 
On completion of this program participants will
Acquire the overall concept of document review in auditing and investigation
Be able to perform effective document in audit, investigation and other financial review
Gain knowledge on common techniques of fraud/ wrongdoing

Programme Outline

1.Importance of Document Review 
a.Getting evidence proving your case - Mens Rea Actus Reus
b.Transgression Demonstration (5W1H)
c.Deception Demonstration (Trends)
 
2.Overview of Document Review
a.Scientific vs Content Review
        i.ESDA, etc
b.Common Accounting Documents
        i.P2P and O2C, 
        ii.Cash and Non-cash transaction
        iii.Employee and government related
c.Doc review in audit vs Doc review in investigation
 
3.Objectives of Document Review 
a.Identification (Who, What, Where, When, How Much)
        i.“Head and shoulder, Knee and toes”
b.Non-conformation (What’s Wrong)
        i.Rules, facts, logic divergence (common w difference, vice versa)
        ii.MCAFÉ Findings (Missing, Creation, Alteration, Forgery, Erasure)
 
4.Surefire 3 steps approach in document review 
a.Formatting, Content, Language, Physical (Internal)
b.Rules, Facts, Logic (External)
c.Black Swan - Absent of normal (Missing) & Present of abnormal (Extra)
 
5.Different types of signatures  
a.Hand signature, system signature, stamps/ seals (China and Japan)
b.Forgery & Replicate (Copy & Paste)
c.Detecting fictitious stamps/ seals
 
6.Understanding Evidence
a.Documentary, Real, Testimonial Evidence
b.Direct vs Circumstantial Evidence
c.Good Evidence – Relevance, Sufficient, Competent
d.Kill a Vampire? Silver Bullet!
 
7.Putting all together
e.What is your story line?

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

Closing Date for Registration
1 week before programme or until full enrolment

Intended For

Financial controllers, procurement managers and human resource managers whose jobs entail evaluation of documents such as tenders, quotation, agreement, CV, expense claims, etc. Internal audit managers or directors who want to improve audit team effectiveness in audit or investigation via improved document review and data analysis. Internal auditors, forensic auditors and audit supervisors who want to learn how to effectively identify exceptions within any documents and data sets. Internal control coordinators and professionals whose jobs require reviewing of documents and evaluating electronic data. External auditors who are required to perform substantive testing.

Competency Mapping

Others = 7.00 Hours

Programme Facilitator(s)

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.  He conducted various successful projects in Singapore, Indonesia, Malaysia, India, China, Japan, Australia, New Zealand, Brazil, Hungary, Poland, etc. Several of the projects involved multi-million dollars’ scheme and made headlines locally.


Kent holds an MBA, Bachelor of Law (Hons), and a Bachelor of Accounting (Hons).   He is a Certified Fraud Examiner (CFE).  He also passed the qualifications exams of the UK Chartered Secretary and Administrator (ICSA), Malaysian Institute of Certified Public Accountants (MICPA) and Certified Information System Auditor (CISA).

Kent Hoh has been an active trainer for several accounting and audit associations in South East Asia. He is also a frequent speaker for several universities in Shanghai, Nanjing and Hangzhou, China. Kent Hoh is currently serving as Vice President of Internal Audit in a company listed on SGX.
 

Upcoming Schedule

Registration is closed

Date & Time

26 May 2018 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)

For Members: $ 329.56
For Non-Members: $ 398.04

Programme Facilitator(s)

Kent Hoh

Venue

60 Cecil Street
ISCA House
Singapore 049709