Financial Statement and Fraud Detection

Manipulation of Assets 

• Accounts Receivable Schemes 
• Inventory Schemes 
• Fixed Asset Schemes 

Manipulation of Liabilities 

• Accounts payable Schemes 
• Manipulation of Reserves 
• Improper Disclosures 

Deterring and Detecting Financial Statement Fraud 

• Financial Statement Fraud 
• Internal Auditor’s role in deterring and detecting Financial Statement Fraud 
• Identifying Differences between key Industries 

Responding to Indication of Potential Financial Statement Fraud 

• Fraud Investigation 
• Consultation with Legal Counsel
• Identifying Boundaries of Potential Conflicts

 Revenue Recognition Manipulation 

• Recording Fictitious Revenue 
• Revenue From Sales Billed, but not shipped (“Bill and Hold”) 
• Accounting Improperly 
• Inappropriate Revenue 

FOR WHOM: 

All Internal Auditors, IT Managers, IT Personnel in the Public and Private Sectors.

1ST BATCH: Tuesday, April 7, 2026 — Friday, April 10, 2026.

2ND BATCH: Tuesday, July 28, 2026 — Friday, July 31, 2026.

3RD BATCH: Tuesday, November 24, 2026 — Friday, November 27, 2026.

The training methodology integrates lectures, interactive discussions, collaborative group exercises, and
illustrative examples. Participants will acquire a blend of theoretical insights and hands-on practical
experience, emphasizing the application of learned techniques. This approach ensures that attendees return
to their professional environments equipped with both the competence and self-assurance to effectively
implement the acquired skills in their responsibilities.