BA (Hons) in Accounting and Finance with a specialism in Forensic Accounting

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.

Admission Requirements:

• 2 Principal Passes with a minimum Grade C+ (GP 2.33) at STPM level and with a Credit Pass at SPM including Mathematics and a Pass in English at SPM; or
• 2 Passes with Grade C & Above at ‘A’ Levels and with a Credit Pass at ‘O’ Levels / GCSE including Mathematics and a Pass in English; or
• Pass in Sijil Tinggi Agama Malaysia (STAM) with a minimum grade of Jayyid, and credits in Mathematics and a Pass in English at SPM level;
• The APIIT/APU Foundation or equivalent with CGPA of 2.5 and Credit in Mathematics at SPM/O-Level and a Pass in English ; or
• 5 Grade B's in UEC including Mathematics; or
• Canadian Pre-University (CPU) with minimum average of 50%; or
• Australian Matriculation (AUSMAT) with minimum average of 60%; or
• South Australian Matriculation Certificate (SAM) with minimum of 60%; or
• International Baccalaureate with minimum 24 marks;
• Victorian Certificate of Education with minimum average of 50%;
• Ontario Secondary School Diploma with minimum average of 50%; or
• A qualification that APU accepts as equivalent to the above.

What you will study

LEVEL 1

This level provides a valuable platform of knowledge to the study of accounting in the modern world. Students will be equipped with mathematical, communication skills and be conversant in the technical language and practices of the accounting sector in the market economy. It also provides students with an understanding of the legal, business and social environment in which accounting operates.

Entrepreneurial skills focusing on understanding the principles and concepts of entrepreneurship, generating business ideas, and also in managing small businesses is also introduced in this level.

Common Modules

• Quantitative and Statistical Methods
• Introduction to Management
• Business and Communication Skills
• Financial Accounting 1
• Business Economics
• Islamic Finance
• Financial Accounting 2
• Accounting Information Systems
• Business Law
• Marketing
• Fundamentals of Entrepreneurship
• Entrepreneurship Project

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.

LEVEL 2

This level provides the introduction to practices of forensic accounting and relationship to auditing in setting characteristics by reliance on information technology. This area of understanding will be supported by Introduction to Forensic Accounting, Auditing and Assurance, and Advanced Auditing.
The programme also offers the benefit of training in the SAP system, the world-leading enterprise software suite. The students will have the hands-on training with the system in the lab and ensures that they will be thoroughly acquainted with this important software application.

At this level, all students are introduced to the Business Research Methods which exposes them to how to write research proposals and conduct research.

Common Modules

• Advanced Financial Accounting
• Introduction to taxation
• Financial Management
• Cost and Management Accounting
• Auditing and Assurance
• Integrated Business Processes with SAP ERP System
• Corporate Reporting
• Business Research Methods
• Management Accounting Techniques
• Company Law

Specialised Modules

• Introduction To Forensic Accounting
• Advanced Auditing

INTERNSHIP

At APU, we encourage our students to be entrepreneurial and innovative. After the completion of Level 2, students will undertake a short internship/industrial training of a minimum of 12 weeks. This will provide our students opportunities to engage with realworld business problems both in our programmes and in our renowned Professional Training placements.

LEVEL 3

In this level students 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 Advanced Forensic Accounting, Forensic Accounting & Legal Environment and Forensic Auditing & Information Technology. All students at Level 3 will have to undertake an investigation module and a supervised project in their respective discipline. This project will further develop the academic and practical aspects of the student’s chosen area of study and reinforces independent learning skills.

Common Modules

• Ethics and Corporate Governance
• Corporate Finance
• Advanced Taxation
• Strategic Management Accounting
• Business Analysis

Specialised Modules

• Financial Risk Management
• Advanced Forensic Accounting
• Public Sector Accounting
• Forensic Auditing and Information Technology
• Forensic Accounting and Legal Environment
• Investigation in Forensic Accounting
• Forensic Accounting Project

Note: The specialism will only appear in the academic transcript.

CAREERS IN FORENSIC ACCOUNTING

• Forensic Accountant
• Fraud Investigator
• Audit Consultant
• Forensic Advisor
• Forensic Analyst
• Investigative Accountant
• Accounts Manager

Upon completion of B.A (Hons) in Accounting & Finance (with a specialism in Forensic Accounting), students are eligible for exemptions in the below Professional Accounting Bodies. Students who articulate from the APU Diploma Programme will be granted exemptions based on the prevalent policy of the relevant professional bodies.