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Ethical Issues for Accountants : Forensic Accounting & Fraud Detection

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

This course will be conducted by The Institute of Chartered Accountants (ISCA).

Learning Objectives

• 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
• Olympus
• Accord Customer Care Solutions
• Informatics

Target Audience

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.


July to September 2020 - To be confirmed

Course Fees

$300 (SingHealth rate, excluding GST) - To be confirmed

Class Size

20 pax


To be confirmed

Registration Details

NOTE: Please ensure that you submit the training request form to your respective HR departments for approval before sending in your registration.

For query and registration info, please email to

Registration is on a first-come, first-served basis. Successful registrants will be notified via email with information on payment details.

In line with the Singapore Personal Data Protection Act (PDPA), please note that we have updated our SingHealth Data Protection Policy, a copy of which is available at Hard copies are also available on request.

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