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ACCA – Wolters Kluwer Joint Event : Accounting Ethics : Fraud Auditing and Forensic Accounting

Expert Speaker Michél Herrmann

$430.00 (including GST)



This programme is part of the Professional Skills Series, designed specifically for accountants and auditors who want to understand ethical principles from an accounting professional’s perspective. It illustrates the triangle of ethical behavior and the connection to Fraud or Misconduct.

With the use of recent fraud cases, the Trainer will explain how tighter controls and audit techniques could have helped to identify or prevent these cases. The Trainer will also share practical pointers on fraud protection and highlight significant system failures of past cases.

What You Will Learn  

At the end of this workshop, you will:

  • Understand how tighter controls and audit techniques can help to identify or prevent fraud.
  • Understand the value of fraud and forensic accounting and how it can contribute to the effectiveness of those in the anti-fraud profession. 

Programme Outline 

  • Overview and understanding of Ethical principles
  • Ethics in a business world from an accountant’s perspective
    • Do’s and Dont’s in today’s business environment
    • Characteristics of people’s behaviour
  • Fundamentals of Fraud Auditing and Forensic Accounting
    • Identification of Fraud Characteristics
    • Identification of common schemes
  • Fraud Risk Assessment
  • Fraud and Accounting
    • Accounting Cycles and Concepts
    • Accounting Information System
  • Fraud Prevention and Control
  • Executive Summary 

This workshop qualifies for 7.0 CPE hours in Ethics and Professionalism (Category 2).

Expert Speaker

Michél Herrmann

WP, StB, CPA (US), CA (Singapore)

Michél is a Managing Director of Herrmann Consulting PAC, and has over 13 years of experience in financial reporting and accounting advisory. He had worked for PwC (PricewaterhouseCoopers) in Europe and Singapore where he was in charge of the accounting advisory business. He was involved in various assignments including tax planning, SFRS/IFRS conversions projects, technical accounting advisory, IPOs, SEC filings and due diligences across a wide variety of clients. He was also the lead accounting advisor on IPOs and M&A activities for Singapore and US-based clients. Michél is a regular speaker in financial conferences and seminars, and since 2010 a Professor for “Advanced Accounting and Auditing” at the University of Friedrichshafen (Germany). He has co-authored several publications on international accounting. Michél has an MBA from the University of Mannheim, and is certified as a German CPA, German Tax Advisor, US CPA and CA of Singapore.

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