Programme Objectives

• This is a lively and engaging programme, specially designed for managers and executives to understand and evaluate the requirements of corporate governance, risk management and compliance practices applicable to all organisations - ranging from public listed companies, financial institutions, privately-owned businesses, to small and medium size enterprises.
• This workshop provides an opportunity for participants to benchmark their organisation practices against the COSO-ERM framework, and learn how to implement an effective ERM system in compliance with the current standards and other requirements for their organizations.

Programme Outline Overview of Fraud and Dynamic Analysis

• The concept and purpose of fraud auditing
• The Triangle Theory of Fraud
• Analysis of the Environment and Incentives for Fraud Occurring
• The subjects and types of fraud
• Employees fraud, corporate fraud, supply chain fraud, investment fraud, customer fraud
• Financial reporting fraud and cash fraud

Internal Prevention and External Review and Supervision in the Enterprise

• How to identify signs of fraud
• Financial report auditing
• Deliberate distortion of records and misappropriation of assets
• Theft, embezzlement, corruption and cover-up
• How to prove fraud
• Who is the fraud committer?

Common methods for fraud auditing

• Red Flag” notation
• Manufacturing of errors
• The Risk of distortion of fraud auditing
• Inappropriate auditing findings
• Ultra vires auditing and legal risk
• Analysis of Real Cases and Operational Advice

CPD hours:6

Fee: CRA members AU$1200 Non-members AU$1600

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