Prepared by: Mr. Mohd Syairol Azwan bin Shabudin | Accountant, Internal Audit Division

UPM SERDANG, 8 January 2026 – An academic competition themed Fraudulent Financial Reporting was successfully held on 8 January 2026 at the Anjung, School of Business and Economics (SBE), Universiti Putra Malaysia. The competition was organised as part of the academic activities for the ACN3312 Audit II course and was conducted by the course lecturers.

The poster competition involved a total of 118 Bachelor of Accounting students, divided into 28 groups, with each group presenting an in-depth analysis of financial reporting fraud cases comprising one local case and one international case. Each A1-sized poster was evaluated based on content quality, analytical depth, creativity, and the participants’ presentation skills.

A total of 14 judges, consisting of seven (7) SBE lecturers and seven (7) industry practitioners, were appointed to assess the poster presentations, which were conducted in two sessions from 9.15 a.m. to 12.00 noon. The direct involvement of industry judges provided significant added value to the competition, particularly in exposing students to real-world audit practices and fraud detection in a professional environment.

The Internal Audit Division of Universiti Putra Malaysia was also invited to participate as competition judges representing the industry. The Internal Audit Division representatives involved were Ms. Nur Miera Kamarudin, Ms. Marziati Md Din, and Mr. Mohd Syairol Azwan Shabudin. Their participation contributed professional expertise to the evaluation process and enriched the competition through the sharing of practical perspectives related to audit practices, fraud detection, and professional judgement in financial reporting.

The programme commenced with the registration of participants and judges, followed by a briefing session for the judges prior to the poster presentations. The event was further enhanced with a photography session and the presentation of tokens of appreciation to the judges as a gesture of gratitude for their commitment and valuable contributions.

The organisation of this competition was not only intended to assess student’s understanding of financial reporting fraud issues, but also served as an educational platform to cultivate values of integrity, accountability, and professional awareness among future accountants and auditors.

Date of Input: 09/01/2026 | Updated: 09/01/2026 | faiz_suparman