AFI111Forensic Accounting and Fraud Investigation for Non-Experts


This course provides an overview of forensic accounting and financial fraud for non-experts.


Course Fee SGD 580
Course Duration 1 Day
Course Timing 9:00am - 5:00pm
Course Venue M Hotel or similar
SDF Approved Yes (CRS-N-0050967)
Skills Future Credit Yes (Up to SGD350)
Upcoming Courses

Corporate fraud is not an unfamiliar term today. Organization are rarely free from fraud risk. With heighten regulatory focus, senior executives are increasingly concern about vulnerability of their organizations and whether it is adequately protected. While some corporation outsource the task of investigating fraud, many prefer to do such review internally for cost and information control purposes. Often time non-experts within the company were requested to assist in conducting forensic auditing and accounting. Without proper training in forensic accounting, non-experts may contaminate the evidence and put themselves and the company in legal and reputational risk. The course cover the following areas:

  • Overview of Forensic Accounting, Fraud, Forensic Auditing
  • Legal aspect of Forensic Accounting
  • Setting Forensic Audit Framework
  • Profile and body of knowledge for auditors in fraud detection
  • Forensic Skill Basics - Document Review, Data Analysis, Digital Forensic, Surveillance, Interviews
  • Reporting & Concluding Forensic Audit

On completion of this program participants will

  • Acquire the overall concept of forensic accounting and fraud investigation
  • Able to effective handle common forensic accounting and investigation
  • Gain knowledge on common techniques of detecting fraud/ wrongdoing

1. Overview of Forensic Accounting, Fraud, Forensic Auditing

  • Fraud 101 – Corruption, Misappropriation of Assets, Reporting Fraud
  • Legal and reputational risk

2. Financial Fraud and Accounting Anomaly

  • Financial fraud and accounting anomaly schemes

3. Identifying other fraud Red flag and schemes

  • Schemes from Order to Cash
  • Schemes from Purchase to Pay
  • Red flags identification
  • M-Scores and Z-Scores

4. Forensic Accounting in litigations

5. Understanding Evidence

  • Documentary, Real, Testimonial Evidence
  • Direct vs Circumstantial Evidence
  • Good Evidence – Relevance, Sufficient, Competent
  • Kill a Vampire? Silver Bullet!

6. Mastering forensic accounting skills

  • Document review, Data analysis, Digital Forensic
  • Surveillance, interview, advance interview

7. Profile and body of knowledge for forensic accountants

8. Setting Forensic Audit Framework

9. Legal aspect of Forensic Accounting and Fraud investigation

  • Effect and application of Personal Data Protection and Privacy law
  • Effect and application of law of defamation
  • Effect and application of law of evidence
  • Effect and application of criminal procedural code
  • Effect and application of prevention of corruption law
  • Forensic auditor, compliance officer and loss prevention officer
  • CFO, financial controllers, accountant, finance professional,
  • Internal auditors, audit manager, audit directors, internal control officer
  • Procurement and HR professional who involve in forensic and investigative work
  • External auditors

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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