Department of Auditing

Forensic auditing

What is a forensic auditor?

Forensic auditors are investigators of legal and financial documents that are hired to look into possible suspicions of fraudulent activity within a company; or are hired by a company who may just want to prevent fraudulent activities from occurring.  They also provide services in areas such as accounting, damages, analysis of data, valuation, and general consulting.  Forensic auditors have also been used in divorces, bankruptcy, insurance claims, personal injury claims, fraudulent claims, construction, royalty audits, and anti-money laundering by investigating financial records.  Many forensic accountants work closely with law enforcement personnel and lawyers during investigations and often appear as expert witnesses during trials.

Why study forensic auditing?

With the growth of white-collar crime and budget constraints on law enforcement, many organisations have to utilise internal resources to control fraud.  Auditors need to be alert to inadequacies in record keeping as well as to errors and unusual results which could be indicative of fraud, improper or unlawful expenditure, unauthorised operations, and inefficiency.  Forensic auditors are able to apply auditing skills to situations that have legal consequences.  The Postgraduate Diploma: Forensic Auditing offers the relevant professional skills to prepare the student for a career in forensic auditing.  This qualification provides a comprehensive framework, which uses forensic auditing methodology, to allow individuals to detect, investigate and deter fraud.

What career opportunities exist for the Postgraduate Diploma in Forensic Auditing?

The qualification enables you to become part of an internationally recognised forensic-orientated profession, either as an employee of an organisation or as a professional forensic practitioner in private practice.

The qualification offers career opportunities in most large organisations and especially in the following areas:

  • Audit companies, law firms, banks, insurance companies and most listed companies’ forensic services units where you can become part of an investigation team to perform a variety of forensic services
  • Law enforcement agencies such as the Special Investigation Unit, The Hawks, The Specialised Commercial Crime Unit of the South African Police, the National Prosecuting Authority and The Asset Forfeiture Unit
  • Regulators such as the Financial Services Board and the Financial Intelligence Centre
  • Academia

Specialised knowledge of financial accounting and auditing is combined with the skills required to prevent, detect, investigate, report and testify on commercial fraud. 

Further study opportunities

After completion of this programme, it is possible to further your studies by enrolling for the Master’s degree and thereafter for Doctoral degree studies in Accounting Sciences.

Our academic and administrative staff

The external auditing modules are lectured by a team of highly skilled, qualified and experienced innovative lecturers on a first year, second year and third year level within the School of Accountancy.

Where can I obtain more information about the programme?

Department of Auditing: