PURPOSE
To integrate theoretical and practical principles and components of fraud and fraud detection.

LEARNING OUTCOMES

• Applying and integrating the theory of forensic investigations.
• Design of forensic engagement plans.
• Applying fraud investigative techniques (interrogation, interviewing, reporting).

CORE CONTENT

• Applying and integrating the theory of financial risk and risk management principles. Ability to design risk based audit engagement plans is demonstrated.
• Applying financial risk assessment computer software in the design of risk based audit engagement plan.

1 x 3-hour examination, 40% class mark + 60% examination mark.