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).
• 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
July to September 2020 - To be confirmed
$300 (SingHealth rate, excluding GST) - To be confirmed
For query and registration info, please email to firstname.lastname@example.org.
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 http://www.singhealth.com.sg/pdpa. Hard copies are also available on request.
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