Forensic Auditing and Risk Management

This module aims to develop students with skill sets that will enable them to contribute in future fraud auditing projects or progress to a career in forensic investigation or be involved in providing advice and assurance on risk management to audit committees and executive management. It introduces students to different types of white-collar crime such as asset misappropriation, fraudulent reporting, bribery and corruption and money laundering. Various forensic accounting investigative approaches are explored with focus on digital forensic, such as email, cyber and mobile investigations and forensic data analytics. Students will learn to use current computer-assisted audit tools and techniques to perform audit tests, be able to identify red flags in the data, interpret the ensuing audit results and to recommend appropriate responses to help mitigate or prevent the occurrence of various fraud schemes. This module also covers organizational governance related to risk management, principles of risk management processes and the role of the auditor in providing risk management assurance.

Pre-requisite of ACC3001 Integrated Work Study Programme is required for this module.