This programme is specifically designed to provide:
Knowledge & skills in identifying, investigating and examining evidence skills, including the processes in how to identify financial statement misrepresentation, transaction reconstruction, tax evasion and other improper accounting activities.
Accounting skills for use in litigation – civil, criminal and corporate world.
Effective oral and written communication skills related to forensic accounting.
Abilities in building and presenting a fraud case and understanding the impact it can have on an organisation.
What you will study
This level provides a detailed underpining to the study of accounting in the modern IT world. Students will be equipped with mathematical, and communication skills. It also provides students with an understanding of the legal, business and social environment in which accounting operates and be conversant in the technical languages and practices of the accounting sector in market economy.
Business and Communication Skills
Financial Accounting 1
Financial Accounting 2
Introduction to Management
Introduction to Service Management
In addition to the above, all students are also required to successfully complete General Studies modules as stipulated by the Malaysian Qualification Agency, as well as fulfill credit requirements for Co-Curricular Activities.
This level provides the introduction to practices of forensic accounting and the relationship to auditing in setting characteristics by reliance on information technology. This area of understanding will be supported by the modules Introduction to Forensic Accounting, Audit and Assurance, Audit and Investigation and Management Information
Students are also introduced to the Business Research Methods module which exposes students on how to conduct research and write research proposals.
Students will also use their co curricular activities (social, sport, cultural etc.) as evidence of the development of your personal skills, which are highly regarded by employers. They will collect this information in a portfolio and submit together with an essay showing how these experiences have helped to develop their employability skills such as social, interpersonal, planning, communications and many others.
After the completion of Level 2 students will undertake a short Internship. This will prepare them for a smooth transition from the classroom to the world of Accounting and Finance.
Audit and Assurance
Cost and Managerial Accounting
Ethics and Corporate Governance
Introduction to Taxation
Business Research Methods
Audit and Investigation
Introduction to Forensic Accounting
Management Information Systems
In level 3 you are provided with a detailed study of audit, examination and investigation issues from a financial perspective. Often, this will involve the preparation for a court case where forensic accountants are presented by expert witnesses. In some cases, forensic accountants are used as a proactive measure to find areas for potential concern. This area of understanding will be supported by Fraud Investigation, Investigation in Forensic Accounting, Forensic Accounting & Legal Environment and Forensic Auditing & Information Technology.
The Forensic Accounting project will further develop the academic and practical aspects of students chosen area of study and reinforces their independent learning skills.
Investigation in Forensic Accounting
Management Accounting Techniques
Managing People and Performance
Strategic Financial Decision Making
Forensic Accounting & Legal Environment
Forensic Accounting Project
Forensic Auditing & Information Technology
Note: The specialism will only appear in the academic transcript.
This combination of accounting, auditing and investigating skills, will create accounting professionals with the skills and knowledge to carry out investigations and participate as expert witnesses in trials. Graduates could work in areas from bankruptcy and divorce cases to major fraud and capital crime cases where investigating accounting is needed.
Upon completion of B.A (Hons) in Accounting & Finance, students are eligible for exemptions for a maximum of 9 papers from The Association of Chartered Certified Accountants (ACCA), 6 papers exemptions (All the certificate-level papers and 1 operational-level paper) from the Chartered Institute of Management Accountants (CIMA), 8 papers from CPA Australia, and 7 or 8 papers from CTIM based on the areas of specialization. Students who articulate from the APU Diploma Programme will be granted exemptions based on the prevalent policy of the relevant professional bodies.
Source: Asia Pacific University