Programme Overview

This is an e-learning programme. 
Upon successful registration and payment, you will be notified via email within 10-15 mins on your enrolment confirmation with user instructions to access this programme.
Please complete all topics and sub-topics within the E-Learning courseware.
(The programme and assessment is valid for 6 months from the date of purchase)

 
Programme Objective
 
Asset misappropriation consistently holds the highest percentage of occupational fraud according to the Association of Certified Fraud Examiner’s Report to the Nations. Many victim organisations do not actively address it. Is it occurring in your organisation?
 
This programme helps attendees achieve an overview of fraud, followed by a deep-dive into various asset misappropriation schemes and how to successfully tackle them through the identification of red-flags and implementing some possible relevant internal controls 

Programme Outline

• Understanding Fraud
  • Definition of Fraud
  • The Fraud Triangle
  • Fraud Tree
• Understanding Asset Misappropriation Schemes, Red Flags and Internal Controls
  • Cash Receipts Fraud 
    • Unrecorded Sales 
    • Stealing Mail Receipts
    • Understated Sales and Receivables 
  • Theft of Cash 
    • Theft of Cash from the Register 
    • Theft of Cash from a Deposit 
  • Theft and Misuse of Other Non-Cash Assets
    • Inventory
    • Other Assets
• MCQ Assessment

Training Methodology
E-Learning (24/7) with interactive activities, knowledge checks and MCQ Assessment

No cancellation or change in programme enrolment once the enrolment is successful.

Click here for ISCA E-Learning User Guide.
 

Intended For

This Intermediate level programme is intended for professionals especially in the fields of Procurement, Inventory Management, Internal Audit/Controls and Finance, etc. Decision makers, senior management personnel and professionals who are responsible to detect and prevent fraud, will also find this programme useful.

Competency Mapping

Category 2 = 2.00 Hours

Programme Facilitator(s)