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M24031 - The auditor’s responsibility relating to fraud in line with ISA 240 (Online)

  • 25 Apr 2024
  • 13:30 - 16:45
  • Online Webinar


Registration Time: 13:15
Sessions Time: 13:30 - 16:45  including a 15-minute break
Speakers: Ms Janis  Hyzler & Ms Christine Pisani
Venue:   Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.


The presence of fraud in any organisation can be detrimental for companies and existing stakeholders. While misstatements in the financial statements could be the result of either fraud or error, misstatements arising from fraud are intentional and therefore pose a more serious risk to the entity. 
The responsibility to prevent and detect fraud lies with those charged with governance and the management of the company, while the auditor is responsible for obtaining reasonable assurance that the financial statements as a whole are free from material misstatement, whether due to fraud or error. 
This course will highlight the key objectives of the auditor when dealing with fraud, and the relevant procedures that need to be carried out in relation to fraud. The course will also delve into real life fraud scandals and case studies to better familiarise the audience with the implications of its existence.   


·        Understanding fraud  
·        Identifying the red flags leading to fraud in our audits  
·        Mitigating fraud risks through adequate responses 
·        What ISA 240 requires from auditors 
·        Fraud scandals and case studies 

Why is the session of relevance to our members?

Through participating in this event, the audience will grasp a better understanding of fraud and its requirements as governed by ISA 240, the implications of fraud and the various responsibilities that come with auditing fraud. This will enable participants to better address the risk of fraud within their audits, while ensuring that audit risk is minimized.

    Target Audience

    This session is targeted towards finance professionals seeking to enhance their understanding of fraud, the relevant risks that come with fraud during an audit, as well as the role of external auditors in relation to fraud. The session is also relevant to management of respective entities, given it will highlight certain fraud risks that can be present within an organisation, and professionals working within the field of internal and external audit.   

    Speakers' Profiles

    Janis Hyzler is a Certified Public Accountant and Registered Auditor, specializing mainly in audit and accounting.  She became a member of the Malta Institute of Accountants in 2011.
    Janis graduated from the University of Malta with a degree in Bachelor of Commerce in 2008 and a degree in Bachelor of Accountancy (Honours) in 2010.  She spent the first five years working within the audit service line of one of the Big 4 audit firms in Malta, also gaining overseas experience in Italy, Minneapolis, Philadelphia and Sydney, while working on a number of different industries.
    Janis joined Mint Finance in 2018, an accounting and audit firm that merged with Zampa Debattista on 1 January 2022.  She currently heads the technical and quality team at Zampa Debattista.
    Christine Pisani graduated from the University of Malta in 2022 with a master’s in accountancy. She became a member of the Malta Institute of Accounts in 2024.
    Having started her experience in project management within a big-4 firm, Christine moved on to a senior auditor role at Zampa Debattista, where she now specializes in the audits of entities within the financial services industry, such as central services providers, investment advisors, fund administrators, collective investment schemes, depositories, and pension funds. She also participates in the delivery of audit- and quality-related CPEs, which is in line with the topic of her award-winning dissertation The Implications of the Revised Audit Quality Management Standards on Local Audit Firms.


    3  Core


    Terms and conditions  apply


    By Registering and/or Booking for this event, you agree that MIA will collect your information which will be using it in accordance with its Privacy Notice available at the following link.
    Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.

    Contact Us

    Suite 4, Level 1, Tower Business Centre, Tower Street, Swatar, BKR 4013, Malta 

    E-mail: info@miamalta.org

    Tel. +356 2258 1900