AFI103Essential Fraud Investigation Techniques for Non-Experts


Conducting corporate fraud investigation is not an easy task. The investigator need to uncover the truth in a short time without machinery available to public agency. This course aim to provide a complete overview of techniques, skills and mind-set needed to conduct successful investigation.


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

Corporate fraud is not an unfamiliar term today. Whenever suspicious of fraud arise in the company, certain professionals within the company such as HR, Finance and Internal Audit will be asked to investigate. This is a tall order if these professionals have not been trained to conduct investigation. Even internal auditors may not be equipped with the necessary skills and techniques to conduct fraud investigation, let alone HR and Finance practitioners.

The techniques in conducting corporate investigation has always been guarded to the selected few. Various techniques in document review, data analysis, surveillance and interviews are needed to conduct fraud investigation. Knowledge in accounting, law, human behaviour, body language, etc are also crucial in ensuring the investigation return fruitful result.

This course will provide an overview of techniques and principles in forensic auditing and fraud investigation every investigator should know. On completion of this program participants will

  • Aware of the concept of fraud and equip with scepticism and forensic mind-set
  • Gain knowledge on fraud investigation – document review, data analysis, interviews, etc
  • Able to perform effective fraud investigation professionally and confidently
  • Understand the various roles and responsibility and stages in fraud investigation

1. Overview of Fraud and Fraud Investigation

  • Fraud & forensic – what it is & what it is not
  • Regulatory rules on fraud risk management - Why cannot ignore fraud risk
  • Triangle of Fraud (1950s) vs Pentagon of Fraud (today)
  • Legal Aspect and Reputational risk

2. Must Have Fraud Investigation skills!

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

3. Document Review, Data Analysis and Digital Forensic

  • MCAFE Document Review
  • Quantitative Forensic Data Analysis (Sorting, Profiling, Categorizing, Relationship)
  • Qualitative Data Analysis & Digital Forensic, Digital Surveillance, Cyber Footprint

4. Field Observation and Surveillance

  • Do’s and Don’ts in Site Visits (vendors, customers, OEM, informant, etc)
  • Basic surveillance concepts and techniques
  • Safety and Legal aspect - Privacy, Trespass, Pretext, Recording

5. Information Seeking Interviews

  • SWOT Approach in Interview
  • L3 mode of interview skills
  • Verbal and Visual Analysis – Lie Detection

6. Truth Seeking Interviews

  • OPENs methodology in seeking truth
  • Psychologies, Inception, ST Thinking, Game Theory - Perception creation
  • Special Questioning Skills (Assumptive, Direct, Bait)

7. Evidence 101 – Speak the same language as your lawyer!

  • Mens Rea vs Actus Reus – proving fraud
  • Direct vs Circumstantial – smoking gun
  • Level of doubt and burden of proof
  • Admissible vs Non-admissible Evidence
  • Chain of Evidence – Once broken Consider Sold!

8. Profile and body of knowledge for investigators

  • Profile and mind of successful fraud investigator
  • Profile and mind of the fraudster
  • 7 key knowledge base needed and where to get them!
  • 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.

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