Course Detail(E111v : Ethical Issues for Accountants: Forensic Accounting & Fraud Detection (Live Webinar))
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UTAP Funding

E111v : Ethical Issues for Accountants: Forensic Accounting & Fraud Detection (Live Webinar)

7.00 CPE Hours (Category 2)
Live Webinar

This session is delivered via live webinar (zoom platform).


Programme Objective


To provide an overview of Fraud and Forensic Accounting, demonstrate accounting manipulations and highlight Fraud detection methods. Practical case studies will also be illustrated.

Programme Outline

 

  • What is Creative Accounting?
  • What is Fraudulent Financial Reporting? 
  • The differences between Creative Accounting and Fraudulent Financial Reporting
  • Investigating Fraudulent Financial Reporting
  • Ethical issues in Fraudulent Reporting

Creative accounting/fraudulent reporting schemes:

  • Cookie Jar Reserve
  • Round tripping
  • Off balance sheet
  • Channel stuffing
  • Expense capitalisation
  • Fictitious sales
  • Early Revenue Recognition
  • Issues arising from Fair Value Accounting 
  • Reducing Risk of Fraudulent Reporting
  • Consequences of fraudulent financial reporting

Case studies of creative accounting/ fraudulent reporting in practice:

  • EC International
  • NEL
  • Olympus 
  • Accord Customer Care Solutions
  • Informatics


Pre-requisites

Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking


Training Methodology
Lecture style, with case studies for discussion, Quiz / Knowledge Check

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

Intended For

An Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Professionals who may have the chance to come across fraudulent reporting in their work are welcome to attend. CFOs, Internal Auditors, Finance Managers, Risk Managers and Department Supervisors who would like understand about the ethical issues surrounding fraud and forensic accounting are welcome to attend.

Competency Mapping

Category 2 = 7.00 Hours

Schedule & Fees
Date & Time

11 Apr 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Daniel Chee

Venue

Live Webinar in or outside of
Singapore
Date & Time

20 Aug 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Daniel Chee

Venue

Live Webinar in or outside of
Singapore

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.
 
To find out more on the UTAP funding and support validity period please click here.
 
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)


Chee Hay Kheong, Daniel
FCA (Singapore)
 

Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.

Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.

Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.

Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).
 

This session is delivered via live webinar (zoom platform).


Programme Objective


To provide an overview of Fraud and Forensic Accounting, demonstrate accounting manipulations and highlight Fraud detection methods. Practical case studies will also be illustrated.

Programme Outline

 

  • What is Creative Accounting?
  • What is Fraudulent Financial Reporting? 
  • The differences between Creative Accounting and Fraudulent Financial Reporting
  • Investigating Fraudulent Financial Reporting
  • Ethical issues in Fraudulent Reporting

Creative accounting/fraudulent reporting schemes:

  • Cookie Jar Reserve
  • Round tripping
  • Off balance sheet
  • Channel stuffing
  • Expense capitalisation
  • Fictitious sales
  • Early Revenue Recognition
  • Issues arising from Fair Value Accounting 
  • Reducing Risk of Fraudulent Reporting
  • Consequences of fraudulent financial reporting

Case studies of creative accounting/ fraudulent reporting in practice:

  • EC International
  • NEL
  • Olympus 
  • Accord Customer Care Solutions
  • Informatics


Pre-requisites

Please take note of the following admission requirements:

  • Trainings will be conducted on Zoom platform, thus video camera and microphone are compulsory
  • Mandatory for video camera to be turned on throughout the course
  • Display your official name (as per NRIC) in Zoom, to facilitate attendance taking


Training Methodology
Lecture style, with case studies for discussion, Quiz / Knowledge Check

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

Intended For

An Intermediate level programme intended for both Practising and Non-Practising Accountants and Auditors. Professionals who may have the chance to come across fraudulent reporting in their work are welcome to attend. CFOs, Internal Auditors, Finance Managers, Risk Managers and Department Supervisors who would like understand about the ethical issues surrounding fraud and forensic accounting are welcome to attend.

Competency Mapping

Category 2 = 7.00 Hours

Programme Facilitator(s)

Chee Hay Kheong, Daniel
FCA (Singapore)
 

Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.

Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.

Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.

Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).
 

Upcoming Schedule

Date & Time

11 Apr 2025 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 328.09
For Non-Members: $ 394.58


Programme Facilitator(s)

Daniel Chee

Venue

Live Webinar in or outside of
Singapore


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