Short courses presented by the NWU Programme in Forensic Accountancy

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1 Short courses presented by the NWU 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 Campus of the North-West University ( the Programme ). The Programme, presented by highly qualified and experienced facilitators, offers sought-after undergraduate, postgraduate 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 developed to assist those candidates who wish to prepare and pass the different modules of the ICFP Qualifying Examination, 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 certificates, 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 experience, you may be exempted from obtaining some, or all five certificates. ENQUIRIES Mr Philip Steenkamp Programme co-ordinator: Short courses Certificate in Commercial Forensic Accounting (NQF Level 6) The course will enable attendees to have a basic understanding of accounting principles and transactional cycles, as well as the analysis of financial statements and the manipulation of financial records. At the end of the course, the learner should be able to: demonstrate a detailed knowledge of South African accounting principles relevant to the commercial forensic environment;

2 be able to solve problems through the analysis of sets of facts and or source documentation relating to the accounting aspects of the commercial forensic environment; demonstrate a detailed knowledge of the effect at the following 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 financial statements and the framework for the preparation or presentation of financial statements. The focus will furthermore 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 application 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. an examination (summative assessment). To pass the examination, This course is aimed at persons working within the forensic environment with no or limited formal accounting and auditing knowledge within the ambit of the conducting of commercial forensic investigations. or practical experience. R 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.) After the 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 4 May Certificate in Commercial Forensic Law (NQF Level 6) 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 commercial forensic environment. At the end of the course, the learner should be able to: demonstrate a detailed knowledge of South African law relevant to the South African commercial forensic environment; demonstrate a detailed knowledge of the effect of the Bill of Rights on investigations; -2-

3 demonstrate a detailed knowledge of concepts relating to specific offences including fraud, theft, corruption, forgery and uttering, to name only a few; demonstrate a detailed knowledge of aspects surrounding the Law of Evidence with regard to the relevance of evidence, the difference between and contents relating to hearsay- and documentary evidence, principles and evidential 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 issues; demonstrate a detailed knowledge of the recovery of assets, including section 300 of the Criminal Procedure Act, Asset Forfeiture, Mareva injunctions, acknowledgement 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. an examination (summative assessment). To pass the examination, This course is aimed at persons working within the commercial forensic environment with no or limited knowledge of aspects of the law relevant to the conducting of legally sustainable commercial forensic investigations. AND DURATION or practical experience R which includes registration fees, tuition fees, welcoming examination are only R4000. (Please note that fees are determined 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) The course will enable attendees to function within the South African commercial forensic environment, with specific 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 commercial forensic environment; demonstrate a detailed knowledge of interviewing and related 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 administration thereof relevant to the investigation 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; -3-

4 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. an examination (summative assessment). To pass the examination, This course is aimed at persons working within the commercial forensic environment with no or limited knowledge of conducting legally sustainable commercial forensic investigations. or practical experience R which includes registration fees, tuition fees, welcoming examination are only R4000.(Please note that fees are determined receive a North-West University certificate. The first intake s registration starts in February 2014 with the first classes commencing during April Certificate in Commercial Forensic Information Technology (NQF Level 6) 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 gathering, and forensic readiness, to name only a few; demonstrate a detailed knowledge of the information technology concept and data privacy as well as the legislative 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 within the ambit of commercial forensic investigations; demonstrate a detailed knowledge of the use of data analytics employed in commercial forensic investigations; demonstrate a detailed knowledge of specific areas relevant to commercial forensic investigations, including cyber crime, network forensics, mobile device forensics, anti-forensics 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 information, to select information appropriate to the task, and to apply well-developed processes of analysis, synthesis and evaluation to that information relating to aspects falling within the ambit of the commercial forensic information technology environment; and demonstrate an ability to present and communicate complex information reliably and coherently using appropriate -4-

5 academic and professional or occupational conventions, formats and technologies falling within the ambit of the commercial forensic information technology environment. an examination (summative assessment). To pass the examination This course is aimed at persons working within the commercial forensic environment with no or limited information technology or data analytical knowledge. or practical experience. R which includes registration fees, tuition fees, welcoming examination are only R4000. (Please note that fees are determined receive a North-West University certificate. The first intake s registration starts in February 2013 with the first classes commencing on 18 May Enquiries: Tel: / Certificate in Practice and Fraud Risk Management (NQF Level 6) The course will enable attendees to function as professionals within the commercial forensic environment, with specific reference to ethics, role-players, forensic reporting standards, 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 environment; 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 governance 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 information, to select information appropriate to the task, and to apply well-developed processes of analysis, synthesis and evaluation 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 environment; and demonstrate an ability to present and communicate complex information reliably and coherently using appropriate academic and professional or occupational conventions, formats and technologies falling within the ambit of practice and fraud risk management within the commercial forensic environment. an examination (summative assessment). To pass the exami- -5-

6 nation, 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. or practical experience. R which includes registration fees, tuition fees welcoming examination are only R4000. (Please note that fees are determined receive an accredited North-West University certificate. The first intake s registration starts in February 2014 with the first classes commencing during April Application process SHOULD YOU CONSIDER ENROLLING FOR: (a) one or more of the above Short Learning Programmes / Preparatory Courses for the ICFP Qualifying Examinations; 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. 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 substantiated by a copy of your curriculum vitae together with proof of relevant experience and/or certified copies of relevant 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 registration 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 following 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 electronically to 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 confirming your enrolment. Should you wish to register for the ICFP Qualifying Examination only note the following process that needs to be followed: Submit the completed and signed application form with the heading Application: Qualifying Examination together with all relevant supporting documentation electronically to 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 confirming your enrolment. -6-

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