Short Learning Programmes
Programme in Forensic and Investigative Auditing (71315)
Programme in Forensic and Investigative Auditing (71315)
Duration: One year
Language medium: English
Target group:
This programme is aimed at persons whose prime interest is in the prevention, detection or investigation of commercial crime.
Admission requirements:
A senior certificate, and at least three years relevant working experience, or a relevant diploma, or degree.
Registration periods:
The programme commences on the 1st March. Registration opens on 1st December and should be completed by 22 February when study material will be dispatched to students who have supplied proof that registration fees have been paid.
Course leader details:
Mr K Joubert M Compt (External Auditing)
Centre for Accounting Studies, UNISA
Tel: 012 429 4068
E-mail: Kobus.Joubert@unisa.ac.za
Programme administrator:
Admin Officer
Unisa Centre for Lifelong Learning
360 Lillian Ngoyi Street, Pretoria Central
Solomon Mahlangu Building 2nd floor
Tel: 012 352 4288
Email address: UCL@unisa.ac.za
Application Link: www.unisa.ac.za/applyslp
Modules:
PFIA01R - Fraud Prevention
Content:
The purpose of this module is to teach skills to formulate appropriate strategies for the prevention of fraud.
Areas of interest covered:
Motivating the need for fraud prevention
Theoretical background (professional associations, etc)
Definitions of economic crime
Corporate governance (PFMA)
Fraud risk assessment
Roll of internal control in fraud prevention
Fraud prevention strategies
Fraud prevention policies
Managing human resources
Fraud auditing
PFIA02S - Fraud Detection
Content
The purpose of this module is to teach skills to formulate appropriate strategies for the detection of fraud.
Areas of interest covered:
Identifying fraud
Legal definitions and elements of offences
Practical examples
Red flags
Fraud detection strategies
Information technology
Reporting lines (Whistle Blowers Act, etc.)
Auditing - surprise audits, internal and external
Theoretical and legal issues pertaining to fraud detection
Response to fraud
Evidentiary issues
PFIA03T - Fraud Investigation
Content:
The purpose of this module is to teach skills in planning and execution of fraud investigations.
Theoretical and legal issues pertaining to fraud investigations
Multi-disciplinary approach to fraud investigations
General legal issues
Forensic auditing process
Planning fraud investigations
Preliminary investigation
Execution phase (interviews, documentary evidence, etc)
Remedies and testimony (disciplinary, criminal and civil)
Follow-up
PFIA04U - Forensic and Investigative Audit Reporting
Content:
The purpose of this module is to teach skills in writing reports on fraud, using the professional and academic conventions and formats appropriately.
Types of reporting
Reporting to Management
Reporting to Board/Audit committee
Disciplinary action
Litigation support
Criminal process
Follow up and remedial action