Overview
| M Professional Accounting | Elective |
This is a specialist unit introducing the foundational concepts, techniques and skills in forensic
accounting and fraud examinations. This unit will cover the ethical and professional standards and
legal principles pertaining to forensic accounting practices, the identification of different fraud
schemes, the understanding of psychology and mechanics of fraud scheme, and the application of
risk assessment processes to analyse frauds. In addition, this unit discusses evidence gathering and
interview techniques required for evidence collection. Finally, this unit explains the use of IT in
forensic accounting and the role of forensic accounting in litigation supports.
