AC773 - Course Information

 MASTER IN FORENSIC ACCOUNTING & FINANCIAL CRIMINOLOGY

AFC710 - Litigation Environment Of Forensic Accounting.

A Forensic Accountant’s work often involves investigating and analyzing financial evidence; developing computerized applications to assist in the analysis and presentation of financial evidence; communicating their findings in the form of reports, exhibits and collections of documents and assisting in legal proceedings, including testifying in court as an expert witness. In order to properly perform these services a Forensic Accountant must have some level of familiarity with the legal system, legal concepts, the trial process involving both procedure and evidence with particular emphasis on the giving of expert evidence.

ACC703 - Analysis And Application Of Accounting Data.

This subject requires students to carry out in-depth analyses of companies and other organizations using information that are publicly available such as the annual reports, stock analysts report and reports arising from regulatory and statutory requirements. Students are also expected to know other sources of information such as from the Internet and stockbrokers’ reports and be familiar with the quality of information contained in such reports. Students are encouraged to question the information provided in the financial statements, adjust the figures, if necessary, and use these information in analyzing any organization. In addition to the analytical tools necessary to carry out the detailed analysis, students are expected to be able to be able to know and apply the theoretical framework that forms the basis of financial statement analysis.

AFC712 - Accounting Fraud Examination.

This paper provides an understanding of accounting frauds. It delves with various means and methods adopted in committing accounting frauds as well the reasons and consequences of such frauds. The paper sharpens the ability of the students in recognizing the red flags of such frauds and equips them with the techniques in the detection and investigation of them. It also examines some more complex frauds.

AFC713 - Financial Criminal & Money Laundering

The area of forensic accounting and financial criminology is a rapidly growing area of accounting as a result of several high profile business failures involving financial fraud, criminal breach of trusts and corruption, internationally and in Malaysia. The number and types of financial fraud and criminology is limited only by the criminals’ imagination and is concerned with the detection and prevention of fraud and related white-collar crimes. Uncovering such illegal activities requires the integration of various skills and knowledge beyond that of accounting or auditing. Knowledge of such methods of financial fraud is essential as part of the forensic investigation. Thus, this course focuses on the specific financial fraud perpetrated by the criminals. In addition the area of criminology is introduced to give an insight into the psychology theories behind such criminals and criminal activities.

AUD721 - Seminar In Audit Theory & Practice.

This paper is an introduction to auditing. It provides an understanding of the basic concepts and principles in auditing. It examines the audit process from planning stage to its completion. It also examines the audit practice and methodology within the statutory and regulatory requirements accounting frauds.

ACC730 - Risk Management

This course covers the principles and application of risk-management techniques. It discusses in depth on the risk analysis, control and financing in business environment.

TAX715 - Tax Fraud & Investigation

This paper covers the understanding and appreciation of the tax policy and principles, interpretation and application of the relevant provisions of the tax statutes as well as the relevant case laws and guidelines issued by the Inland Revenue Board (IRB). It also discusses thoroughly the aspect of tax avoidance, tax fraud, tax audit and tax investigation activities carry out by IRB on the taxpayers.

RAC700 - Reserch Methodology

The curriculum for this course is aimed at equipping the student with the fundamental knowledge and competencies to approach the solution to any empirical and/or work-related problems in a scientifically justifiable way. Students are trained to be conversant with the underlying nature and meaning of scientific research and how such fundamental principles can be operationalized to address relevant accounting-related issues in an objective manner. The primary purpose of this course is to guide students to a better understanding of research philosophy, methods and processes in order to assist them to become more effective consumers and practitioners of the results of research in their professional settings. This will be accomplished through an interactive lecture-discussion format augmented by individual project activities. There will be substantial emphasis on learning to access and utilize the research literature, to critically analyze the results of published research, to design research and evaluation studies and to translate research into practical applications in professional contexts.

PSA716 - Forensic Accounting In Public Sector.

This paper provides an understanding of the fundamentals underlying the function and features of public sector accounting. Generally, this paper provides an integrated approach to public sector accounting. It focuses on how the public sector manage the accounting and financial matters according to a specific standard and system and the use of information systems. It also serves to enhance the understanding on procurement and auditing work.

AFC717 - Investigation Techniques And Procedures.

This course covers the various elements of fraud investigation. It describes the inquiry, test, inspection or examination, or any combination of information, in an attempt to assess the merit of a fraud situation. It discusses the various fraudulent schemes investigation and includes the practical uses of the Microsoft Excel in investigations.

ACC800 - Dissertation

One of the requirements of completion of the master’s degree is the master’s dissertation.. The contents in this guide reflect, as far as possible, the expected form of a dissertation. Where a question of interpretation or doubts arises, reference should be made to the student’s supervisor.

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ACC802 - Applied Research Project

The applied research project takes on a special role in completing the master’s degree. This mode of research is appropriate for students who have working experiences and currently attached to an organization. The applied research project allows the student demonstrate their ability to apply the knowledge they have acquired from the course to the business situations and problems.

An applied research project is a written document culminating from the systematic case study of situation and problems in the organisation. It identifies the problems in the organization being examined, sets forth the methods of gathering information, analyses the situation and offers recommendations. The finished project evidences an understanding of the business situations, critical and independent thinking.