Course Detail(ADT308 : Insights into SSA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (Classroom))
Not Available

UTAP Funding

ADT308 : Insights into SSA 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements (Classroom) NEW

7.00 CPE Hours (Category 3)
Classroom

This course focuses on how fraud occurs within organisations, the associated risks and the auditor’s responsibilities in managing and responding to these risks.

Participants will gain a comprehensive overview of SSA 240: Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, including the identification of fraud risk factors using frameworks such as the fraud triangle and fraud diamond. The course also covers key audit principles relating to fraud detection and the distinction between fraud audits and forensic accounting. Through real-world case studies, participants will explore practical techniques for detecting and addressing fraudulent activities during the audit process.

At the end of this course, you will be able to:

  1. Understand the objectives and key requirements of SSA 240 in relation to an auditor’s responsibilities to consider fraud in the audit of financial statements;
  2. apply the fraud triangle and fraud diamond framework to assess fraud risks within an organisation;
  3. identify potential indicators of fraud and understand how they inform audit planning and procedures; and
  4. differentiate between a fraud audit and forensic accounting and apply practical strategies to detect and respond to fraudulent activities.

Programme Outline

  • Understanding SSA 240
    • Overview and objectives of SSA 240 Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • Nature of Fraud
    • What is fraud
    • The Fraud Triangle and the Fraud Diamond frameworks
    • Indicators of fraud
  • Distinction Between Fraud Audit and Forensic Accounting
  • Auditor’s Responsibilities for Fraud Prevention and Detection
    • Auditors’ responsibilities vs management’s responsibilities
  • Suggested Procedures for Detecting Fraud
  • Case Studies of Fraud
    • Examination of real-world fraud cases including how they occurred and preventive measures


Training Methodology*

Lecture style with case studies
 
Closing Date for Registration*
 
1 Week before Programme or Until Full Enrolment.

Intended For

This course is intended for Auditors, Management, CFO and Finance Directors.

Competency Mapping

Category 3 = 7.00 Hours

Schedule & Fees
Date & Time

16 Dec 2025 (9:00 AM - 5:00 PM)

Fee (inclusive of GST)


SGD pricing -

For Members: $ 507.94
For Non-Members: $ 606.04


Programme Facilitator(s)

Yeo Ek Khuan

Venue

60 Cecil Street
ISCA House
Singapore 049709

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.

NTUC members enjoy 50% *unfunded course fee support for up to $250 each year when you sign up for courses supported under UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 01 April 2024 and 31 March 2027. *This excludes miscellaneous fees such as GST and registration fee etc.
 
This course is approved for UTAP support for intakes conducted between 28 September 2025 – 31 March 2027.
 
As UTAP is given on calendar year basis, and calculated based on year of training taken, it cannot be accumulated.

  • Maintained paid-up NTUC membership before course, throughout course duration and at the point of claim and;
  • Course by training provider must be supported under UTAP and training must commence within the supported period and;
  • Unfunded course fee must not be fully sponsored by company or other types of funding
  • Unfunded course fee must be S$20.00 and above, and;
  • Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any and;
  • UTAP application must be made within 6 months after course ends.

To submit for UTAP claims, please visit http://skillsupgrade.ntuc.org.sg/. Terms and conditions apply.
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)


Mr Yeo Ek Khuan
FCA (Singapore)

Ek Khuan is a Fellow Member of the Institute of Chartered Accountants of Australia and a Fellow Member of the Institute of Singapore Chartered Accountants. He has more than 30 years of experience with international auditing firms before joining BDO LLP in 2001. He retired as a senior Partner from BDO LLP in 2013. Ek Khuan has extensive experience providing services to multinational, listed local companies and small and medium enterprises. They span over a spectrum of industries from financial and professional services to construction, electronics, retail and manufacturing.

Ek Khuan was the chairman of Grant Thornton Asia Pacific Auditing and Accounting Committee from 1986 to 1990. He was a member of ISCA's Auditing Practices Committee from 1978 to 2002. He had also served as a committee member of the Financial Statements Review Committee, the Financial Reporting Standards Committee and the Structured Practical Audit Training Committee. Besides his involvement in ISCA’s committees, he also served as a panel member of the Public Accountants Board of Inquiry Committee and Membership Committee. He is currently a member of the Disciplinary Committee of the Accounting and Corporate Regulatory Authority (ACRA). He is also appointed as a member of the Singapore Accounting Standards Council (ASC). Ek Khuan is also active in the Association of Small and Medium Size Enterprises (ASME), Singapore. He is currently the Honorary Treasurer of ASME, and he has served as a First vice-President, Second Vice-President and Council member of ASME. He is currently representing the ASME on the Tax Feedback Group within the Inland Revenue Authority of Singapore.

Ek Khuan had served as the Honorary Treasurer and as a Board member of the Singapore National Heart Foundation. He is currently a member of the Chinese Development Assistance Council Finance Committee and also a member of the Audit Committee of the St. Luke's Hospital and Eldercare. In recognition of Ek Khuan's dedicated and significant service to the accountancy profession and the community, he was awarded the ICPAS Merit Award in 1999, and was then awarded the ICPAS Silver Medal Award in 2008.
 

This course focuses on how fraud occurs within organisations, the associated risks and the auditor’s responsibilities in managing and responding to these risks.

Participants will gain a comprehensive overview of SSA 240: Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, including the identification of fraud risk factors using frameworks such as the fraud triangle and fraud diamond. The course also covers key audit principles relating to fraud detection and the distinction between fraud audits and forensic accounting. Through real-world case studies, participants will explore practical techniques for detecting and addressing fraudulent activities during the audit process.

At the end of this course, you will be able to:

  1. Understand the objectives and key requirements of SSA 240 in relation to an auditor’s responsibilities to consider fraud in the audit of financial statements;
  2. apply the fraud triangle and fraud diamond framework to assess fraud risks within an organisation;
  3. identify potential indicators of fraud and understand how they inform audit planning and procedures; and
  4. differentiate between a fraud audit and forensic accounting and apply practical strategies to detect and respond to fraudulent activities.

Programme Outline

  • Understanding SSA 240
    • Overview and objectives of SSA 240 Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
  • Nature of Fraud
    • What is fraud
    • The Fraud Triangle and the Fraud Diamond frameworks
    • Indicators of fraud
  • Distinction Between Fraud Audit and Forensic Accounting
  • Auditor’s Responsibilities for Fraud Prevention and Detection
    • Auditors’ responsibilities vs management’s responsibilities
  • Suggested Procedures for Detecting Fraud
  • Case Studies of Fraud
    • Examination of real-world fraud cases including how they occurred and preventive measures


Training Methodology*

Lecture style with case studies
 
Closing Date for Registration*
 
1 Week before Programme or Until Full Enrolment.

Intended For

This course is intended for Auditors, Management, CFO and Finance Directors.

Competency Mapping

Category 3 = 7.00 Hours

Programme Facilitator(s)

Mr Yeo Ek Khuan
FCA (Singapore)

Ek Khuan is a Fellow Member of the Institute of Chartered Accountants of Australia and a Fellow Member of the Institute of Singapore Chartered Accountants. He has more than 30 years of experience with international auditing firms before joining BDO LLP in 2001. He retired as a senior Partner from BDO LLP in 2013. Ek Khuan has extensive experience providing services to multinational, listed local companies and small and medium enterprises. They span over a spectrum of industries from financial and professional services to construction, electronics, retail and manufacturing.

Ek Khuan was the chairman of Grant Thornton Asia Pacific Auditing and Accounting Committee from 1986 to 1990. He was a member of ISCA's Auditing Practices Committee from 1978 to 2002. He had also served as a committee member of the Financial Statements Review Committee, the Financial Reporting Standards Committee and the Structured Practical Audit Training Committee. Besides his involvement in ISCA’s committees, he also served as a panel member of the Public Accountants Board of Inquiry Committee and Membership Committee. He is currently a member of the Disciplinary Committee of the Accounting and Corporate Regulatory Authority (ACRA). He is also appointed as a member of the Singapore Accounting Standards Council (ASC). Ek Khuan is also active in the Association of Small and Medium Size Enterprises (ASME), Singapore. He is currently the Honorary Treasurer of ASME, and he has served as a First vice-President, Second Vice-President and Council member of ASME. He is currently representing the ASME on the Tax Feedback Group within the Inland Revenue Authority of Singapore.

Ek Khuan had served as the Honorary Treasurer and as a Board member of the Singapore National Heart Foundation. He is currently a member of the Chinese Development Assistance Council Finance Committee and also a member of the Audit Committee of the St. Luke's Hospital and Eldercare. In recognition of Ek Khuan's dedicated and significant service to the accountancy profession and the community, he was awarded the ICPAS Merit Award in 1999, and was then awarded the ICPAS Silver Medal Award in 2008.
 

Upcoming Schedule

Date & Time

16 Dec 2025 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)


SGD pricing -

For Members: $ 507.94
For Non-Members: $ 606.04


Programme Facilitator(s)

Yeo Ek Khuan

Venue

60 Cecil Street
ISCA House
Singapore 049709


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