This document advertises and provides details about a 2-day workshop on detecting and preventing financial statement fraud hosted by ProEdge Global. The workshop aims to provide an overview of different types of financial fraud, with a focus on financial statement fraud. Attendees will learn practical techniques to combat financial statement fraud from an expert in the field. The workshop is intended for corporate leaders, financial professionals, accountants, and auditors who want to improve their ability to detect, respond to, and prevent financial statement fraud.

1. A ProEdge Financial Management Series
“China Minzhong gets ambushed by shortseller In a repeat of Olam saga, shortseller launches
fierce attack and stock falls 48%.” - Published August 27, 2013 in The Business Times
Every company maneuvers the numbers to a certain extent to achieve budgets
and get bonuses. This is nothing new. But sometimes, companies take the fact-
fudging too far. Factors such as greed, desperation, immorality and bad judgment
drive some executives to commit financial statement fraud.
As evidenced by the catastrophic collapse of numerous corporations over the
past few years, financial statement fraud is a serious threat to any business’ eco-
nomic well-being. The existence and persistence of financial statement fraud is by
far the most expensive in terms of both absolute dollars and long term damage.
Recognising the challenges that organisations are facing in combating Financial
Statement Fraud, ProEdge Global is pleased to present this 2-day Workshop on
Financial Statement Fraud. This will serve as an excellent opportunity to learn how
best to protect your organization and step up on controls to prevent fraud.
This program offers a broad overview of the different types of financial & account-
ing fraud while focusing on Financial Statement Fraud. Lead by a world renowned
financial fraud specialist, this workshop will examine the theories and practical
techniques and measures to combat Financial Statement Fraud and other financial
fraud. Thus, preventing organisations from becoming the next fraud victim.
Who Should Attend This Program
This is a course develop to meet the needs of corporate leaders, financial professional, ac-
countants and auditors who want to fully master the complexity of detecting,
responding and preventing Financial Statement Fraud.
This course will provide an invaluable insight for :
• CEO’s / CFO’s / COO’s / CSO’s / CIO’s / Managing Directors / Directors / GM’s
• Internal Audit / Corporate Audit Managers/Officers
• Credit Managers / Credit Researches / Credit Auditors / Credit Controller
• Risk Management / Legal & Compliance / Regulatory Affairs Managers/Officers
• Finance / Accounting / Fraud / Anti-Fraud / Human Resources Managers / Officers
• Accountants & Independent/External Auditors
©ProEdgeGlobal
For registration and enquiries, please contact our Program Manager KENNETH :
Email : kenneth@proedgeglobal.com Tel : +603 2116 5671 Fax : +603 2116 5999 Web : www.proedgeglobal.com
K n o w l e d g e i s E m p o w e r i n g
Acquire
Financial Analytical Skills
in detecting
Financial Statement Fraud
A practical and hands-on training from the
No.1 Fraud Buster in Asia Pacific region :
20th
& 21st
November 2013
Parkroyal Hotel, Kuala Lumpur
Another Event Proudly Organised
by ProEdge Global Sdn. Bhd.
(PSMB Registered
Class C Training Provider)
“A last chance to
acquire a Critical
Quantitative Skills
for this year
from The BEST.”
YOUR COACH :
Tommy Seah
FCPA, FAIA, MSID, ACIB
• Certified Fraud Examiner (CFE)
• Regent Emeritus, ACFE (Texas, USA)
• Vice-Chairman 2006, ACFE
Board of Regents
• Chairperson, CSI World Headquarters
• World Class Financial Mgt. Expert
• Double Firsts in Financial Management
and Accountancy (U.K.)
• Chartered Banker, International
Accountant, Auditor, Investigator
• Member of Advisory Board to SOX
Institute (N.Y.)

2. KING OYSTER MUSHROOM - VICTIM OR VILLIAN
“China Minzhong gets ambushed by shortseller
In a repeat of Olam saga, shortseller launches
fierce attack and stock falls 48%.”
Program Outline: Day 2
Financial Statement Fraud www.proedgeglobal.com
Program Outline: Day 1
UNDERSTANDING FINANCIAL STATEMENT FRAUD
• Financial Statement Fraud Defined
• Key Elements of Financial Statements
• Financial Statement Manipulation
• The True Cost of Fraud and It’s Impact
• Lessons Learned, a Case Study: Analysis of
famous Cases
THE FRAUD TRIANGLE - THE THREE FACTORS PRESENT IN
ORGANISATION THAT ALLOW FRAUD TO OCCUR
• Incentive/Pressure
• Opportunities
• Attitudes/Rationalization
• Profiles of a Financial Statement Fraudster
THE ANATOMY OF FINANCIAL STATEMENT FRAUD
• Utilize Aggressive Reserves
• Delay/alter Expense Recognition
• Accelerate Revenue Recognition
• Exploit Acquisition Reserves
• Make Unsupportable Entries
• Fabricate Additional Revenues
ANALYSIS OF COMMON FRAUD EXAMPLES AND HOW TO
DETECT POTENTIAL WARNING SIGNS
• “Refreshed” Receivables
• Misstatement Of Expenses
• Sales of Development Stage Products
• Management Disclosure & Analysis Fraud
• Channel Stuffing
• Misdated Transactions
• Misstatement Of Asset Value & Liabilities
• Moving Inventory Between Locations
• Fraudulent Audit Confirmations
• Off Balance Sheet Liabilities
• Improper Revenue Recognition
Are “Certified” accounts reliable for Decision Making?
• A Case Study
• Problems of Current Reporting Practices
• Financial Reporting WORST Practices
Note: This session will enable participant especially
Directors and Non- Financial Senior Executives to better
understand the basic accounting principles in financial
statements. You will learn to recognize the information
financial statements convey and how to interpret and
act upon the information when reviewing financial
statements.
A Case Study on Financial Statement Fraud.
Guided by the workshop leader, this session enables
participants to apply quantitative analysis skill to de-
tect & prevent fraud practices in the case study given.
“ Singapore-listed China Minzhong dived after
short seller Glaucus accused the Chinese
vegetable firm of accounting irregularities.”
DETECTING CREATIVE ACCOUNTING PRACTICE
• Detecting Fictitious Revenues
• Detecting Misreported Asset & Liabilities
• Identifying the ‘Red Flags’ and Anomalies in
Financial Statement
• Using Operating Cash Flow to Detect Creative
Accounting Practices
PREVENT AND DETECT FINANCIAL STATEMENT FRAUD
• Tools and Techniques to Combat Financial
Statement Fraud
• What to Do When You’ve Discovered a Serious
Financial Fraud
• Proactive Forensic Data Analysis
• How to Protect Your Organisation from Financial
Statement Fraud
FRAUD INVESTIGATION IN ACTION : WHAT EXPERTS DO
• Fraud Audit vs Fraud Investigation
• Fundamentals of Financial Statement Audit
• Internal Investigation Protocols
• Mistakes Investigators Make in Conducting Fraud
Investigations
DIGITAL FORENSICS TO AID FINANCIAL STATEMENT
RECONSTRUCTION
• What you must NOT DO when you are tasked to
investigate a Computer Related Crime
• The need to understand the REAL difference
between Data Analytics and Digital Forensics
• Where to get help if System Records are Deleted
and files gone missing overnight?
■ Special : Fraud ‘Burning Questions’ Session
In this interactive ‘Burning Questions’ session, we put the
theories to the test. With the help of Tommy Seah and
your though questions, let’s find out if the Powerpoint
presentation matches reality.
Share your biggest problem that relates to the topic of
Financial Statement Fraud and Tommy will offer you his
expert advice on how to deal with the situation. Learn
from the Number One Fraud Buster in Asia.

3. Tommy is someone you would like to meet in person. Straight
talking, sincere, kind, helpful and without pretences, he is truly
a man of strong conviction and blessed with many practical
talents. First and foremost, he is a World Class hands-on ac-
countant. He has worked as an Accountant for some of the
largest companies in the world. He is a tried and tested ac-
countant with a very firm grip on financial products. Because
of his grip on the subject matter, his services in providing tech-
nical training is much sought after by numerous banks in the
region, including Germany, Singapore, Malaysia, China, Indo-
nesia, Philippines and Taiwan.
He has just finished training Anti-Narcotics Officers from at
least seven Asean countries. Tommy’s other professional
achievements would have been the objects of envy for many
of his peers. Some of the better known fact is that he is the
only Chinese Singaporean that sits on the ACFE Board of Re-
gents in Texas, USA. In the year 2006, his strategic manage-
ment skills were put to the test and his contribution was duly
acknowledged when he was elected the ACFE Board of Re-
gents, Vice-Chairman. Based in Austin, Texas, ACFE is the best
recognized and largest Fraud Examination Body in the world.
While in Singapore, he also help founded the CSI World Head-
quarters, a Digital Forensics Certification body.
To this day, he is the Chairperson Emeritus for the CSI World
Headquarters. His previous work experience includes systems
based auditing in an American International Bank, where he
was the Senior Regional Auditor responsible for the Bank’s au-
dit in the Asia Pacific region. He has also held the top execu-
tive position of Chief of Internal Audit in a prime offshore bank
where his audit duties cover the Singapore and Hong Kong
operations of the bank. He covers all areas of the bank’s audit
of operations and IT systems. He also has practical working
experience in the Operations Department of a foreign bank.
In 2005, he was appointed as Compliance Adviser to a US$25
billion Asset Management Company. In 2006 he was invited
to be the FEC Adviser to a European financial institution.
Tommy Seah has authored seven banking books including the
F.I.G Program. The F.I.G is the authoritative and definitive text
on Financial Instruments designed to be used in the world
wide banking industry. This publication has received
Your Coach Your Coach
Tommy Seah, FCPA, FAIA, MSID, ACIB,
The only Regent Emeritus of the Association•
of Certified Fraud Examiners (ACFE) within
the Asia Pacific
Vice-Chairman 2006, ACFE Board of Regents,•
(Texas, USA) World Headquarters
Chairperson, CSI World Headquarters•
Chartered Banker, Accountant, Auditor,•
Investigator, Fraud Examiner
CFE-In-Practice
Integrity. Intelligence. Independence.
excellent review and first class commendation from some
of the most authoritative professional certification bodies
and top-rated banks in the world. The other six authoritative
texts are The Audit Foreign Exchange in Banks, The Control of
Money Market Activities in Banks, Understanding and Audit-
ing Operational Risk management, Financial Management
for Banks, MCA for Banks and SWAPS in Investment Banking.
His latest attempt is in the area of e-fraud and Digital Foren-
sics for banks.
For the past thirty years, Tommy has trained and coached
more than 10,000 management staff and some of the top
CFOs, CEOs, CIOs, and COOs in MNCs, banks and financial
institutions in the region. In particular, his expertise in SOX 404,
AML and Basel II, Solvency ll systems implementation is much
sought after by many organisations. The undisputable fact
is that Tommy is Number 1 and the top brand household
name in Asia Pacific for non-compulsive executive training.
You will want to meet him and know him not just for his tech-
nical knowledge and professional achievements. In almost
every instances, it is his unselfish willingness to share his in-
sights on practical issues and his ability to make complicated
things seem simple that the audience find inspiring and re-
freshing for a change.
The institutions that Tommy has trained include:
Monetary Authority of Singapore, OCBC, Perwira Affin
Bank, UOB, Hong Leong Finance, Malaysian Interna-
tional Merchant Bankers Bhd, P.T. Indonesia
Finance & Investment Co, Bursa Malaysia, United
Malayan Banking Corp Bhd, TNB, Westpac Bank-
ing Corp, Government Investment Corporation of
Singapore, PWC, HSBC, Philip Morris, Inland Revenue
Board, CIMB, Maybank, and many more..
Some Comments from Past Delegates:
• “The subject matter was well presented and at a
suitable pace.” - Manager, BNP Paribas
• “The way the program was conducted - Lively -
Able to keep one’s attention.” - Head of Internal
Audit, Credit Lyonnais
• “Interesting, informative and lively presentation”
- Investigation Officer, Inland Revenue Board (IRB)
Financial Statement Fraud www.proedgeglobal.com
Disclaimer
“Due to the interactive nature of the learning session, the
sequence and contents of the program maybe vary accord-
ing to the needs of the participants. The speaker reserves
the right and the privilege to conduct the program in the
manner which he thinks to be in the best interest of the major-
ity of the participants. Please ensure that you understand this com-
pletely so as to prevent any form of unrealistic expectation and or
disappointment in a public enrolment program that was not
tailored to your specific need.
Please inform the organizer in advance if you are not agreeable or
do not completely understand the above term and we will review
your enrolment accordingly.”
0830 Registration and Morning Coffee
0900 Morning Session Commences
1030 Refreshments & Networking Break
1045 Session Commences
1230 Networking Lunch
1330 Afternoon Session Commences
1515 Refreshments & Networking Break
1530 Session Commences
1700 Course ends
CourseTimetable

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* Booking cannot be processed without a signature.
Confirmation: Once payment has been received a receipt will
be issued. If you do not receive a letter with joining details please
contact our Operations Coordinator.
This Course is Available for In-House
If you have a number of staff in your organisation who requires
training, ProEdge also offers fully customised inhouse training
programmes.
To find out more, please contact Kenneth on (+603) 2116 5671 or
email kenneth@proedgeglobal.com for more information.
Important Notice
1.Fees are inclusive of program materials, lunch, refreshments & certificate.
2.Payment Terms: Following completion and return of the registration form, full payment
is required within 5 days from receipt of invoice. PLEASE NOTE: Payments are required
with registration and must be received prior to the Coaching Session to guarantee your
place. Walk-in delegates will only be admitted on the basis of space availability at the
Coaching Session and with immediate full payment. Due to limited conference space,
we advise early registration to avoid disappointment.
3.Cancellation/Substitution: If you are unable to attend, a substitute delegate is
welcome at no extra charge. Please provide the name and the title of the substitute
delegate at least 2 days prior to the program. A refund less 10% administrative charge
will be made for cancellation received in writing 10 working days before the program
date. A complete set of program documentation and a 50% refund will be given for
cancellation made 3 working days before the program date. Regrettably, no refund
can be made for cancellation made on and/or after the program. A complete set of
documentation will however be posted to you.
The organizer reserves the right to make any amendments and/or changes to the
program, venue, speaker replacements and/or topics if warranted by circumstances
beyond its control. If, for any reason, ProEdge decides to cancel or postpone this
coaching session, ProEdge is not responsible for covering airfare, hotel, or other travel
costs incurred by clients. The conference fee will be refunded. Event programme content
is subject to change without notice.
4.Copyright etc: All intellectual property rights in all materials produced or distributed
by ProEdge in connection with this event is expressly reserved and any unauthorised
duplication, publication or distribution is prohibited.
Investment
□ RM 3560 for two day workshop
□ Early Bird Price - RM 3360 (RM 200 off from normal price)
(Payment & registration received before 21st Oct 2013)
□ Super Early Bird - RM 2960 (RM600 off from normal price)
(Payment & registration received before 20th Sept 2013)
□ Premier Group Discount - 15% off from normal price
for 3rd participant onwards from the same company.
Indemnity: Should for any reason outside the control of
ProEdge, the venue or speakers change, or the event be
cancelled due to an act of terrorism, extreme weather
conditions or industrial action, ProEdge shall endeavour
to reschedule but the client hereby indemnifies and holds
ProEdge harmless from and against any and all costs, damag-
es and expenses, including attorneys fees, which are incurred
by the client. The construction, validity and performance of
this Agreement shall be governed in all respects by the laws
of Malaysia to the exclusive jurisdiction of whose Courts the
Parties hereby agree to submit.
Please Complete This Registration Form
And Fax It Back To KENNETH
on +603 2116 5999
Our Address
ProEdge Global Sdn. Bhd.
Suite 33-01, 33rd Floor,
Menara Keck Seng,
203, Jalan Bukit Bintang,
55100 Kuala Lumpur, Malaysia.
Payment Method
Payment is required within 5 working days upon receipt of invoice
Cheque: Made payable to ProEdge Global Sdn. Bhd.
Bank Transfer: ProEdge Global Sdn. Bhd.
CIMB Bank, The Curve, Mutiara Damansara Branch
Account number: 1246-0000-4621-01
Please quote our invoice No.
How To Register
Contact ProEdge Global on
Tel: +603 2116 5671 or +6016 338 9783
Fax: +603 2116 5999
Email: kenneth@proedgeglobal.com OR
brenda@proedgeglobal.com
Workshop Information
Date : 20th & 21st November 2013
Venue : Parkroyal Hotel,
Jalan Sultan Ismail,
Kuala Lumpur, Malaysia
BOOKING REFERENCE: kEn 3909T Sales Contract
©CopyrightProEdgeGlobalLtd.2013ProEdgereservetherighttoalterprogram&speakerdetails.
www.proedgeglobal.comAquire Financial Analytical Skills in detecting Financial Statement Fraud