Understanding Fraud and Gain Competencies

5 & 6 April 2016 (Tuesday & Wednesday)Pullman Kuala Lumpur City Centre Hotel & Residences

SUPPORTED BY:

OBJECTIVES

This programme seeks to help you:• Develop the skills to identify and

detect fraud.• Understand common fraud

schemes.• Understand the use of

technology to investigate the fraud.

• Develop evidence to support a fraud case through litigation support and expert testimony techniques.

• Design internal systems that minimise or mitigate the potential for fraud.

METHODOLOGY

Lectures supported by videos, discussions, case studies and live demonstration of tools and frameworks.

WHO SHOULD ATTEND

• Accountants and Accounts Staff• Practitioners• Internal Auditors • Auditors • Article/Audit Assistants• Anyone interested in the area of

Risk Management

We hear of frauds occurring at an alarming pace today, be it corporate, banking, regulatory, excel, digital and non-digital frauds, costing the economy billions of dollars. Whether a regulator, professional or a certified body, the ability to conduct Forensic Audits and Forensic Accounting is crucial in combating fraud. This includes the ability to understand the modus operandi of frauds and how to counter them with digital and non-digital technologies.

Due to increased awareness and growing intolerance toward fraudulent activities, demand for Forensic Accountants has increased among public accounting firms, consulting firms specialising in risk and forensic accounting services, legal firms, law enforcement agencies, insurance companies, government organisations and financial institutions. Forensic Audit and Accounting competencies can create additional business opportunities for your firm in the Asia Pacific Region.

FORENSIC AUDIT & FORENSIC ACCOUNTING:

FACILITATED BY

FORENSIC EXPERTS FROM INDIA

FORENSIC AUDIT & FORENSIC ACCOUNTING:

• Introduction to Excel Forensics– Introduction to Microsoft Excel 2013– Usage of Excel Framework in Forensics

Audits– Case Study of the USD20 Billion UBS

FX Scam in 2008, solved using Excel Forensics

– Case Studies on Excel Forensics

• Case studies covering various regulations pertaining to fraud and forensics– Fed: Federal Reserve (Central Bank of

United States)– ECB: European Central Bank– BOJ: Bank of Japan– RBA: Reserve Bank of Australia– RBNZ: Reserve Bank of New Zealand– RBC: Reserve Bank of Canada– MAS: Monetary Authority of Singapore

• Workshop on Forensic Accounting – Live demo of Data Analytics

Techniques @ Forensic Accounting– Live demo of ACL/IDEA @ Forensic

Accounting– Live demo of Excel Forensics @

Forensic Accounting

Case Studies on Forensic AuditsCase studies with live Financial Software known as Thomson Reuters and Thomson Reuters Messenger.

• Libor Manipulation Scandal (USD1700 Trillion)

• Spot Fixing Scam in Foreign Exchange Markets (USD350 Trillion)

• Volkswagen Emissions Scandal (USD25 Billion)

• Toshiba Accounting Scandal (USD1.5 Billion)

• Deutsche Bank Derivatives Scandal (USD68 Trillion)

Forensic Audits Software (Digital Forensics)Case study with live demonstration of Digital Forensics tool known as ACL/IDEA Software.

• Introduction to Digital and Non Digital Forensics

• Types of Digital Forensics• Techniques in Digital Forensics• Introduction to CAAT Tools (Computer

Assisted Audit Tools & Techniques)

Internal Controls and Risk Management Frameworks

• SOX 404 Risk Framework• COSO Risk Governance Frameworks• COBIT 5 IT Risk Assessment Framework• COBIT 5 Enabling Process• COBIT 5 Implementation Process• COBIT 5 Future Supporting Process• CAAT Tools Risk Assessment Techniques• Australia & NZ Risk Assessment

Standards• Turnbull Guidelines

Professional Opportunities in Forensic Accounting Assignment in APEC Region

COURSE OUTLINE

Introduction to Forensic Accounting

• Types of Forensic Accounting

• Techniques in Forensic Accounting– Digital Analysis Techniques– Process MAPPING in Forensic

Accounting– Forensic Accounting/Investigation

Methodology (FA/IM)– Data Mining Techniques– Data Analytics Techniques

Case study of Forensic Accounting on the Toshiba accounting scandal of USD1.5 Billion fi nancial fraud.

COURSE OUTLINE

Introduction to Forensic Audits

• Types of Forensic Audits– Forensic Audits of Banking Frauds– Forensic Audits of Corporate Frauds– Forensic Audits by Regulators (Fed,

ECB, BOJ, RBA, RBNZ, RBC, MAS)– Forensic Audits of Insurance Frauds

(Prudential US, Prudential UK)

• Flags in Forensic Audits (Green fl ag, Yellow fl ag, Red fl ag)

• Risk topology in Forensic Audits (White Swan, Grey Swan, Black Swan, Neon Swan events )

• Skills required for forensic auditors– System Skills– Interviewer Skills (Passive Interview,

Active Interview)– Kinetics Interview– Neuro-Linguistic Forensics (NLF)

INTRODUCTION

This session will update you on all aspects of Forensics Audits with the usage of digital and non-digital technologies. It covers a live presentation on a variety of digital tools that encompass the entire gamut of Forensic Audits. You will also gain an understanding on the modus operandi of frauds and how to audits such frauds as an interviewer, neuro-linguistic expert or digital forensics expert. Case studies will be used—supported by Forensic Reports, Excel 2013 Framework and Statistical Software—to demonstrate the investigation of frauds.

INTRODUCTION

This session will demonstrate how to combine accounting knowledge with investigative skills in various litigation support and investigative accounting. It will provide you with hands-on exercises of the various practical techniques in Forensic Accounting, and may create professional opportunities in Forensic Accounting in the APEC Region. Three latest case studies to be covered during the workshop will be decided 15 days prior to the session.

DAY 1: FORENSIC AUDITING

DAY 2: FORENSIC ACCOUNTING

FACILITATORS

MAYUR S. JOSHI CAME, CFAP, CBFA, CFE, CA

Mayur is Director and Principal Consultant of an India-based forensic accounting fi rm which holds the forensic accounting certifi cation Indiaforensic. He has over 13 years of experience in fraud investigation, prevention and detection, and was the fi rst Indian national to receive an outstanding performance award by the Association of Certifi ed Fraud Examiners. He and his team have also worked on fraud cases in the banking and fi nance sector that required in-

depth computer forensics, and he was a key player in the Police investigation of India’s biggest accounting fraud. He also mentored and conducted research on the Early Warning Signals of Corporate Frauds, which triggered a number of investigations into various listed companies.

Mayur is a Chartered Accountant, Certifi ed Forensic Accounting Professional, Certifi ed Fraud Examiner, Certifi ed Bank Forensic Accountant and Certifi ed Anti Money Laundering Expert. He serves the Association of Certifi ed Fraud Examiners as Vice President, Mumbai Chapter and Director, Delhi Chapter. He has conducted training in colleges including the syllabus of Certifi ed Forensic Accounting Professionals in Dubai, speaks at forums organised by Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of India (ICSI), Association of Certifi ed Fraud Examiners (ACFE), National Institute of Co-operative Management, etc. He authored 12 books on fraud, forensic accounting, technology banking fraud and money laundering, and numerous articles on forensic accounting published in Indian newspapers and magazines. His insights as a forensic accounting expert has been sought-after by various publications including the New York Times, Accounting Today, CNBC Awaaj, and CNN-IBN.

RAHUL MAGAN CFAP, CAME, CFE

Rahul is Trainer and Academic Consultant with a leading India-based training company in the fi eld of Forensic Accounting, Fraud Investigation, Computer Forensics, Forensic Auditing and Compliance. He has over 10 years experience in Forensic Accounting and Auditing, and IT Security. He also brings corporate sector expertise into academia, having served in the treasury division of EXL services and HCL group, leading conglomerates in India.

He is a regular speaker on Forensic Accounting and IT Security at ACFE London, Institute of Company Secretaries (ICSI), Sriram College of Finance, Department of Financial Studies and Singapore Management University. He also speaks on Risk Management, Internal Audit, Sarbanes-Oxley Act 2002, Money Laundering, Foreign Corrupt Practices Act, Committee of Sponsoring Organisations, Dodd Frank Act, EMIR Guidelines, and Basel III. He is also associated with forums by ACFE London, ICFAI Business School (IBS, Hyderabad), Association of Corporate Treasurers (ACT, London), Indian School of Business Hyderabad (ISB, Hyderabad), and Bombay Stock Exchange. His training on IT Audit includes CAAT Tools, Digital Forensic Tools, COBIT Risk Assessment Framework, SSAE Framework, and SOC Reports etc. Rahul holds an MBA from Guru Gobind Singh University, a known faculty in IT Security, and authored the book Options for Riskfree Portfolios.

REGISTRATION FORMPlease o the appropriate checkboxes.

Forensic Audit & Forensic Accounting:Understanding Fraud and Gain Competencies

PROGRAMME FEES

Member (MIA/ACCA) | RM 2,650Boardroom clients/ associates | RM 2,650Member Firm’s Staff or Sponsored Staff 1 | RM 2,756Non-member | RM 2,862

The above programme fee is inclusive of 6% GST.

PROGRAMME DETAILS & REGISTRATION

o 5 & 6 April 2016 (Tuesday & Wednesday) Pullman Kuala Lumpur City Centre

Hotel & Residences

Contact : PugalTel : 03 2279 9200 ext 293Fax : 03 2273 5167Email : sp@mia.org.my Address : Malaysian Institute of Accountants Dewan Akauntan,

No. 2, Jalan Tun Sambanthan 3 Brickfields, 50470 Kuala Lumpur

GST No. : 000955203584

Contact : Alex LeeTel : 03 7720 1139/1155Fax : 03 7720 1111Email : alex.lee@boardroomlimited.comAddress : Boardroom Corporate Services (KL) Sdn Bhd Lot 6.05, Level 6, KPMG Tower 8 First Avenue, Bandar Utama 47800 Petaling Jaya Selangor Darul Ehsan

IMPORTANT NOTES:Registration is on a first-come-first-served basis. Only fully completed registration form will be processed.

Our programmes can be customised to meet your in-house training requirements. Please call for details.

PROGRAMME FEE • FeeispayabletoMALAYSIAN INSTITUTE OF ACCOUNTANTS • Feeincludescoursematerials,lunchand2teabreaksperday.• Fullpaymentoftheaboveamountshallbemadewithinthirty(30)daysfromthedateofthe

PaymentAdviceoronthedayoftheevent,whicheverearlier.• Admittancemaybedenieduponfailuretomakefullpaymentaspertheaboverequirement.CANCELLATION/ TRANSFERUponregistering,participant(s)areconsideredsuccessfullyenrolledintheevent.Shouldparticipant(s)decidetocancel/transfertheirenrolment,acancellation/transferpolicyshallbeappliedasfollows.a)Writtencancellation/transferreceivedlessthanseven(7)daysfromthedateoftheevent: -Arefund(lessadministrativechargeof20%)willbemade -Unpaidregistrationswillalsobeliablefor20%administrativechargesb)Writtencancellation/noshowonthedayoftheprogramme: -Norefundwillbeentertained -Unpaidregistrationswillalsobeliableforfullpaymentoftheregistrationfee -PartialcancellationisnotallowedYoucansubstituteanalternateparticipantifyouwishtoavoidcancellation/transfercharges. Anydifferenceinfeeswillbechargedaccordingly.

*Please select the participant classification carefully as it determines the fee payable. No alteration will be allowed after the registration is accepted. Terms and conditions apply.1The Sponsored Staff must report directly to the sponsoring MIA member in his/her firm or company.

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receiveanemailwithadownloadlinkandarerequiredtodownloadthee-certificatewithin30days.Forthispurpose,itisCOMPULSORYtofillintheemailaddressclearly.

• ForMIAmembers,theCPEhourswillbecreditedintotheMembershipSystemwithin2weeksoftheevent.DATA PROTECTIONPersonalDataisgatheredinaccordancewiththePersonalDataProtectionAct2010(Act709).DISCLAIMERMalaysianInstituteofAccountants(MIA)reservestherighttochangethespeaker(s),date(s)andtocanceltheprogrammeshouldcircumstancesbeyonditscontrolarises.MIAalsoreservestherighttomakealternativearrangementswithoutpriornoticeshoulditbenecessarytodoso.Uponsigningtheregistrationform,youaredeemedtohavereadandacceptedthetermsandconditions.

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