Short courses presented by the NWU Programme in Forensic Accountancy

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Programme in Forensic Accountancy

Certificate in:

• Commercial Forensic Accounting

• Commercial Forensic Law

• Commercial Forensic Investigation

• Commercial Forensic Information Technology

• Practice and Fraud Risk Management

Introduction

The Programme in Forensic Accountancy is hosted at the School of Accounting Sciences of the Potchefstroom Cam

-pus of the North-West University (“the Programme”). The Programme, presented by highly qualified and experienced facilitators, offers sought-after undergraduate, postgradu

-ate and master’s degrees in Forensic Accountancy, as well as various part-time short courses that address the growing demand for forensic accounting skills.

SHORT COURSES PRESENTED

• Certificate in Commercial Forensic Accounting • Certificate in Commercial Forensic Law

• Certificate in Commercial Forensic Inve stigation

• Certificate in Commercial Forensic Information Technology • Certificate in Practice and Fraud Risk Management

PREPARATION FOR ICFP QUALIFYING EXAMINATION

All of the short courses on offer have been carefully devel

-oped to assist those candidates who wish to prepare and pass the different modules of the ICFP Qualifying Examina

-tion, in order to become full members of the ICFP.

This is achieved by the fact that the respective examinations following each of the abovementioned short courses also serve as the Qualifying Examination of the ICFP. In other words, should you have obtained all five of the above certif

-icates, you have also passed the Qualifying Examination of the ICFP required to become a full member of the ICFP.

Should you wish to become a full member of the ICFP, please note that, based on your previous qualifications and/or ex

-perience, you may be exempted from obtaining some, or all five certificates.

ENQUIRIES

Mr Philip Steenkamp

Programme co-ordinator: Short courses E-mail: [email protected]

Certificate in Commercial

Forensic Accounting

(NQF Level 6)

OBJECTIVE

The course will enable attendees to have a basic understand

-ing of account-ing principles and transactional cycles, as well as the analysis of financial statements and the manipulation of financial records.

LEARNING OUTCOMES

At the end of the course, the learner should be able to:

• demonstrate a detailed knowledge of South African accounting princi

-ples relevant to the com

-mercial forensic en

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• be able to solve problems through the analysis of sets of facts and or source documentation relating to the ac

-counting aspects of the commercial forensic environment; • demonstrate a detailed knowledge of the effect at the fol

-lowing basic transactional cycles:

- Five standard business transactional cycles;

- The main purpose of the five transactional cycles;

- Basic activities, including the sequence of each of the five cycles, core documentation within each activity of the cycles, and the relation of core documents to the main activities within each function;

- Business risk normally associated with these activities and functions;

- The concept of internal control and risk;

- The purpose, principles, responsibility, limitations and components of internal control;

• demonstrate a detailed knowledge of basic accounting principles that will be dealt with in terms of International Auditing Standard No 1 (IAS1), the presentation of finan

-cial statements and the framework for the preparation or presentation of financial statements. The focus will fur

-thermore be on the principles of accounting equation, the interpretation of financial position and performance relating to financial statements and the manipulation of financial records; and

• demonstrate a detailed knowledge of the practical ap

-plication and principles behind a flow of funds analyses, including, but not limited to, the interpretation of bank statements and associated documentation as well as the determination of source and origin of flow of funds with reliable best evidence.

ASSESSMENTS

Attendants will have to submit two written assignments and/or case studies (formative assessment), and complete an examination (summative assessment). To pass the exami

-nation, the student must obtain a minimum of 50%. A mark of at least 75% will constitute a distinction.

COURSE STRUCTURE AND VENUE

The course will be presented in Johannesburg (venue to be communicated) by means of five classes to be held on Satur

-days, as well as an additional session for the examination of the particular course (approximately six months).

WHO SHOULD ENROL?

This course is aimed at persons working within the foren

-sic environment with no or limited formal accounting and auditing knowledge within the ambit of the conducting of commercial forensic investigations.

ADMISSION REQUIREMENTS

A senior certificate (grade 12) and three years relevant aca

-demic or practical experience.

FEES

R10 000 which includes registration fees, tuition fees, welcoming pack, lecturing material and examination fees. Fees for the examination are only R4000. (Please note that fees are determined annually and are therefore subject to change.)

CERTIFICATION

After the successful completion of the course, candidates will receive a North-West University certificate.

REGISTRATION AND COMMENCEMENT

The first intake’s registration starts in February 2013 with the first classes commencing on 4 May 2013.

Certificate in Commercial

Forensic Law

(NQF Level 6)

OBJECTIVE

The course will enable attendees to function as professionals within the South African commercial forensic environment, with specific reference to legal aspects relevant to the com

-mercial forensic environment.

At the end of the course, the learner should be able to: • demonstrate a detailed knowledge of South African law rel

-evant to the South African commercial forensic environment; • demonstrate a detailed knowledge of the effect of the Bill

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• demonstrate a detailed knowledge of aspects surround

-ing the Law of Evidence with regard to the relevance of evidence, the difference between and contents relating to hearsay- and documentary evidence, principles and eviden

-tial issues of search and seizure in criminal and civil law, admissions and confessions, and the constitutional right to privacy;

• demonstrate a detailed knowledge of aspects relating to Labour Law, limited to misconduct and disciplinary is

-sues;

• demonstrate a detailed knowledge of the recovery of assets, including section 300 of the Criminal Procedure Act, Asset Forfeiture, Mareva injunctions, acknowledge

-ment of debts and recoveries relating to pension funds; and

• demonstrate a detailed knowledge of the reporting duties of role-players relevant to investigations within the forensic industry.

ASSESSMENTS

This course is aimed at persons working within the com

-mercial forensic environment with no or limited knowledge of aspects of the law relevant to the conducting of legally sustainable commercial forensic investigations.

ADMISSION REQUIREMENTS AND DURATION

-demic or practical experience

examination are only R4000. (Please note that fees are deter

-mined annually and are therefore subject to change.)

CERTIFICATION

After successful completion of the course, candidates will receive a North-West University certificate.

The first intake’s registration starts in February 2013 with the first classes commencing on 11 May 2013

Certificate in Commercial

Forensic Investigation

(NQF Level 6)

OBJECTIVE

The course will enable attendees to function within the South African commercial forensic environment, with spe

-cific reference to investigations and requirements related thereto.

At the end of the course, the learner should be able to: • demonstrate a detailed knowledge of South African law

relevant to the investigation of crime within the commer

-cial forensic environment;

• demonstrate a detailed knowledge of interviewing and re

-lated skills relevant to the investigation of crime within the commercial forensic environment;

• demonstrate a detailed knowledge of the different forms of statements, drafting of statements and the administra

-tion thereof relevant to the investiga-tion of crime within the commercial forensic environment;

• demonstrate a detailed knowledge of the process and practical execution of private search and seizure within the South African context relevant to the investigation of crime within the commercial forensic environment; • demonstrate a detailed knowledge of the South African

commercial environment relevant to the investigation of crime within the commercial forensic environment;

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• demonstrate a detailed knowledge with regard to the practical execution of search and seizure;

• demonstrate a detailed knowledge of section 205 of the Criminal Procedure Act; and

• demonstrate a detailed knowledge concerning public and private sources of information and the application thereof in the investigation process.

ASSESSMENTS

This course is aimed at persons working within the commer

-cial forensic environment with no or limited knowledge of conducting legally sustainable commercial forensic investi

-gations.

-demic or practical experience

FEES

R10 000 which includes registration fees, tuition fees, welcom

-ing pack, lectur-ing material and examination fees. Fees for the examination are only R4000.(Please note that fees are deter

CERTIFICATION

The first intake’s registration starts in February 2014 with the first classes commencing during April 2014.

Certificate in Commercial Forensic

Information Technology

(NQF Level 6)

OBJECTIVE

The course will enable attendees to function within the commercial forensic environment, with specific reference to forensic information technology and requirements related thereto.

At the end of the course the learner should be able to: • demonstrate a detailed knowledge of commercial forensic

information technology;

• demonstrate a detailed knowledge of the fundamentals of forensic technology with regard to computer forensics, data analytics, digital evidence and digital evidence gath

-ering, and forensic readiness, to name only a few;

• demonstrate a detailed knowledge of the information technology concept and data privacy as well as the legisla

-tive requirements pertaining thereto;

• demonstrate a detailed knowledge of digital evidence with specific reference to the identification, collection and preservation, processing, review, analyses, production, presentation and the discovery management thereof with

-in the ambit of commercial forensic -investigations; • demonstrate a detailed knowledge of the use of data ana

-lytics employed in commercial forensic investigations; • demonstrate a detailed knowledge of specific areas rele

-vant to commercial forensic investigations, including cyber crime, network forensics, mobile device forensics, anti-fo

-rensics and forensic technology certifications;

• solve problems through the analysis of sets of facts and/or source documentation relating to the legal aspects of the commercial forensic information technology environment and to formulate arguments in an orderly fashion with reference to statutory requirements specific thereto; • demonstrate an ability to evaluate different sources of in

-formation, to select information appropriate to the task, and to apply well-developed processes of analysis, synthe

-sis and evaluation to that information relating to aspects falling within the ambit of the commercial forensic infor

-mation technology environment; and

• demonstrate an ability to present and communicate com

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ASSESSMENTS

-nation the student must obtain a minimum of 50%. A mark of at least 75% will constitute a distinction.

This course is aimed at persons working within the com

-mercial forensic environment with no or limited information technology or data analytical knowledge.

FEES

R10 000 which includes registration fees, tuition fees, welcom

-ing pack, lectur-ing material and examination fees. Fees for the examination are only R4000. (Please note that fees are deter

CERTIFICATION

The first intake’s registration starts in February 2013 with the first classes commencing on 18 May 2013.

OBJECTIVE

The course will enable attendees to function as professionals within the commercial forensic environment, with specific reference to ethics, role-players, forensic reporting stand

-ards, practice management and fraud risk management as well as the requirements related thereto.

At the end of the course, the learner should be able to: • demonstrate a detailed knowledge of ethical standards and

practice relevant to the South African commercial forensic en

-vironment;

• demonstrate a detailed knowledge of the relevant role-players (public and private entities, regulators, the legal fraternity, etc.) relevant to the commercial forensic environment;

• demonstrate a detailed knowledge of commercial crime and statistics relating thereto relevant to the commercial forensic environment;

• solve problems through the analysis of sets of facts and/or source documentation relating to fraud risk management gov

-ernance and risk management within the commercial forensic environment and to formulate arguments flowing there from in an orderly fashion;

• demonstrate an ability to evaluate different sources of infor

-mation, to select information appropriate to the task, and to apply well-developed processes of analysis, synthesis and eval

-uation to that information relating to aspects falling within the ambit of practice management, forensic reporting standards, fraud risk management as well elements of practice and fraud risk management within the commercial forensic environ

-ment; and

• demonstrate an ability to present and communicate complex information reliably and coherently using appropriate academ

-ic and professional or occupational conventions, formats and technologies falling within the ambit of practice and fraud risk management within the commercial forensic environment.

ASSESSMENTS

Enquiries: [email protected] Tel: 018 285 2269 / 299 1349

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Should you wish to apply for exemption from some or all of the ICFP Qualifying Examinations you have to request for such exemption to be made, which request should be sub

-stantiated by a copy of your curriculum vitae together with proof of relevant experience and/or certified copies of rele

-vant qualifications obtained. Your request for exemption will be collated by the NWU and forwarded to the ICFP in order to be vetted, whereafter you will be informed in respect of which Qualifying Examinations you have received exemption.

The standard documentation required for registra-tion is CERTIFIED COPIES of the following:

• A certified copy of your matric certificate

• Certified copies of relevant qualifications obtained • Certified copy of your identification document • Identification photo

Should you wish to register for the Preparatory Course and ICFP Qualifying Examination note the fol-lowing process that needs to be followed:

• Submit the completed and signed application form with the heading “Application: SHORT LEARNING PROGRAMME” together with all relevant supporting documentation elec

-tronically to [email protected];

• The submitted registration documentation will be vetted and you will be informed in respect of the modules for which you may have obtained exemption from the ICFP; • In respect of Short Learning Programmes for which you

did not receive exemption you will receive a letter confirm

-ing your enrolment.

Should you wish to register for the ICFP Qualifying Ex-amination only note the following process that needs to be followed:

• Submit the completed and signed application form with the heading “Application: Qualifying Examination” togeth

-er with all relevant supporting documentation electronical

-ly to [email protected];

• The submitted registration documentation will be vetted and you will be informed in respect of the modules for which you may have obtained exemption from the ICFP; • In respect of Short Learning Programmes for which you

did not receive exemption you will receive a letter confirm

-ing your enrolment.

nation, the student must obtain a minimum of 50%. A mark of at least 75% will constitute a distinction.

This course is aimed at persons working within the forensic accounting environment, i.e. forensic auditors/accountants, internal and external auditors, investigators, members of the SAPS and other government institutions.

FEES

R10 000 which includes registration fees, tuition fees welcom

-ing pack, lectur-ing material and examination fees. Fees for the examination are only R4000. (Please note that fees are deter

CERTIFICATION

After successful completion of the course, candidates will receive an accredited North-West University certificate.

The first intake’s registration starts in February 2014 with the first classes commencing during April 2014.

Application process

SHOULD YOU CONSIDER ENROLLING FOR:

(a) one or more of the above Short Learning Programmes / Preparatory Courses for the ICFP Qualifying Examina

-tions; or

(b) only the ICFP Qualifying Examinations,

in order to become a full member of the ICFP note that you may be exempted from certain or all of the ICFP Qualifying Examinations, based on you prior learning.