AFI108Best Practices and Legal Aspect in Managing Internal Fraud Investigation


Corporations today are rarely free from fraud and compliance risk. While fraud prevention and detection fraud are important, it is equally crucial that internal investigation are done professionally and according to regulations.


Course Fee SGD 580
Course Duration 1 Day
Course Timing 9:00am - 5:00pm
Course Venue M Hotel or similar
SDF Approved NA
Skills Future Credit NA
Upcoming Courses

Fraud, compliance issues and employee misconduct are not unfamiliar terms in today business. Several large fraud schemes and employee misconducts in the past have led to downfall of prominent organizations and made headlines. While it is important to prevent and detect such unwanted events promptly, it is equally crucial to carry out professional investigation to resolve such matters. Poorly conducted investigation not only ruin the chance to uncover the truth, it may also bring reputational and legal risk to the company. Expectation on due process, privacy, employee rights demands that the company conduct internal investigation in a professional way.

This course provides an overview of best practices in conducting internal investigation on employees. The participants will learn the various legal aspects and reputational risk facing the company in fraud and internal investigation. The participants will also acquire step by step guide in setting up overall investigation framework.

On completion of this program participants will

  • Be aware of overall concept of fraud and internal investigation
  • Understand various aspect of legal exposure and reputation risk in internal investigation
  • Be able to perform effective internal investigation professionally and confidently
  • Gain basic knowledge on investigation techniques
  • Understand basic concept of evidence, defamation, etc

1. Overview of Fraud and Internal Investigation

  • Fraud & forensic – what it is & what it is not
  • Dimensions of legal risk - company level, employee level

2. Legal Aspect in Fraud Investigation

  • Understand and avoiding risk of defamation (Defamation Act)
  • Personal data protection, privacy intervention and trespassing risk (PDPA)
  • Reputational risk and corporate communication (social media)

3. Something is wrong – what now? - Setting up Fraud Review Framework

  • Establishing investigation principles
  • Forensic Audit Life Cycle
    • Incident Management
    • Case Creation, Planning,
    • Investigation Execution
    • Closure
  • Reporting, Actions, Communication
  • Investigation Workpaper documentation

4. Evidence collection in corporate investigation

  • Understand law of evidence (Evidence Act)
    • Mens Rea vs Actus Reus – Act and Intent
    • Direct vs Circumstantial
    • Level of doubt vs burden of proof
    • Admissible vs Non-admissible Evidence
  • Handling Documentation, Filing and Indexing
  • Handling Digital Evidence
  • Attorney-Client Privilege

5. 5 Fraud Investigation skills your review team must know!

  • Document Review
  • Data Analysis & Digital Forensic
  • Field Observation and Surveillance
  • Interview to seek Information (Lie Detection)

6. Reporting, Action and Communication

  • Write professional factual Investigative Report - (AEIOU, 3S SQL ACTION)
  • Doctrine of Separation of Duty – Fact finder, Decision Maker, Executer

7. Proactive Fraud Risk Management and Whistleblowing Program

  • HR professionals, Compliance Manager, Audit professionals
  • Forensic auditors, investigator and security professionals, and
  • Regulatory agency staffs
  • Finance professionals whose job involve conducing internal investigation
  • Professional who would like to learn about professional investigation

Presentation, group discussion, case study. Multimedia and template sharing

Kent Hoh

Kent Hoh

Kent Hoh is a prolific trainer in audit, fraud investigation, corporate governance, personal effectiveness, blockchain technology and big data. He has over 20 years’ experience in leading internal audit and forensic investigation functions of MNC in the region and globally. Kent Hoh has also spearheaded several roles in financial management, compliance and corporate governance of technology company. Kent has conducted numerous audit and investigation projects in Americas, Asia and Europe including Singapore, Indonesia, Malaysia, Thailand, India, Pakistan, China, Japan, Australia, New Zealand, Brazil, Hungary, Poland, Italy, Germany, USA, etc. Some of these projects involved hundreds of million dollars fraud scheme and syndicated crimes.

Kent holds a master’s degree in business Admin (MBA), Graduate Diploma in Business, Bachelor of Law (Hons), and a Bachelor of Accounting (Hons). Kent Hoh is also a Certified Fraud Examiner (CFE) and Certified Internal Auditor (CIA). He possesses the qualifications of the UK Chartered Secretary and Administrator (ICSA), Malaysian Institute of Certified Public Accountants (MICPA), Certified Information System Auditor (CISA) and Certified Bitcoin Expert (CBIE).

Kent Hoh has been an active trainer for large corporations, SME and non-profit-organizations such as Institute of Internal Audit (IIA) Singapore, IIA Malaysia, Institute of Singapore Chartered Accountants, Malaysia Institute of Accountants, China IIA, China Enterprise Anti-fraud Alliance, Enterprise Financial Management Association of China. Kent Hoh is also an adjunct lecturer for universities and college in Singapore, Shanghai, Nanjing and Hangzhou, China. As an enthusiast in cryptocurrency and a bitcoin mining farm investor, Kent researched heavily into this revolutionized Blockchain technology. He teaches fundamental blockchain and cryptocurrency at various institutions in China.

Currently, Kent Hoh serves as the Vice President of Internal Audit in an SGX listed company. As a strong believer that knowledge sharing create synergy, Kent is very passionate in sharing his experience. He capitalizes his free time conducting training classes and workshops.

View Other Courses by Kent Hoh