SPMI

Sistem Pembangunan Modal Insan

• Memberi pengetahuan asas kepada peserta berkenaan perakaunan forensik yang menggunakan teknik penyiasatan untuk meneliti maklumat dalam penyata kewangan dan rekod urus niaga untuk mendapatkan bukti;
• Memberi pendedahan kepada peserta berkenaan jenis penipuan serta kesilapan yang sering terjadi dalam penyediaan penyata kewangan; dan
• Memberi pendedahan kepada peserta berkenaan jenis risiko dan kesan apabila berlaku penipuan dan kesilapan terhadap penyata kewangan.

Sesi 1 - Overview of Fraud Occurences in Malaysia (Public Sector)
(26/08/2025 || 08:30 AM - 10:30 AM)

Sesi 2 - Professional Skepticism; Emerging Financial Frauds in the Digital and ESG Era; and Data Analytics for Risk Detection and Early Warning Systems
(26/08/2025 || 11:00 AM - 01:00 PM)

Sesi 3 - Financial Statement Manipulation and Red Flags in Reporting; and Integrity Due Diligence and Risk Profiling
(26/08/2025 || 02:30 PM - 04:30 PM)

Sesi 4 - Further Considerations in Forensic Accounting; Asset Missappropriation – Cash Receipts & Fraudulent Disbursement; and Detecting Misreported Assets, Liabilities and Income & Expenses
(27/08/2025 || 08:30 AM - 10:30 AM)

Sesi 5 - Interviewing in Forensic Accounting & Fraud Auditing; Understanding Criminal Behaviour; and Role Play Exercise
(27/08/2025 || 11:00 AM - 01:00 PM)

Sesi 6 - Creative Accounting; Analysing Numbers; and Data Analysis & Reporting Tools
(27/08/2025 || 02:30 PM - 04:30 PM)

Sesi 7 - Computer Forensics; and Collecting Evidence in Forensic Investigations
(28/08/2025 || 08:30 AM - 10:30 AM)

Sesi 8 - Contract and Payment Fraud; Procurement Fraud; and Case Studies on Potential Fraud in Accounting & Finance
(28/08/2025 || 11:00 AM - 01:00 PM)

Sesi 9 - Continuation of Case Studies; and Summary on the Forensic Accounting Approach
(28/08/2025 || 02:30 PM - 04:30 PM)