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: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;apply the fraud triangle and fraud diamond framework to assess fraud risks within an organisation;identify potential indicators of fraud and understand how they inform audit planning and procedures; anddifferentiate between a fraud audit and forensic accounting and apply practical strategies to detect and respond to fraudulent activities.
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:
Understanding SSA 240Overview and objectives of SSA 240 Auditor’s Responsibilities Relating to Fraud in an Audit of Financial StatementsNature of FraudWhat is fraud The Fraud Triangle and the Fraud Diamond frameworksIndicators of fraudDistinction Between Fraud Audit and Forensic AccountingAuditor’s Responsibilities for Fraud Prevention and DetectionAuditors’ responsibilities vs management’s responsibilitiesSuggested Procedures for Detecting FraudCase Studies of FraudExamination of real-world fraud cases including how they occurred and preventive measuresTraining Methodology*Lecture style with case studies Closing Date for Registration* 1 Week before Programme or Until Full Enrolment.
Training Methodology*
This course is intended for Auditors, Management, CFO and Finance Directors.
Category 3 = 7.00 Hours
08 Oct 2026 (9:00 AM - 5:00 PM)
For Members: $ 507.94 For Non-Members: $ 606.04
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.
60 Cecil StreetISCA HouseSingapore 049709
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12 Mar 2026 - 12 Mar 2026
13 Mar 2026 - 13 Mar 2026