HIT School of business and management science

Bachelor of Technology Honours Degree in Forensic Accounting and Auditing

The Bachelor of Technology Honours in Forensic Accounting and Auditing is a technological programme that provides an exclusive opportunity to have hands-on techniques on fraud detection, prevention and investigation and ensures that proper fraud remedial actions are implemented. The severity of commercial crimes, highly-publicized financial scandals and heightened concerns over money laundering, have elevated the necessity to advance practical knowledge and skills for detecting fraud within private and public organizations. It is against this background that the Bachelor of Technology (Honours) Degree in Forensic Accounting and Auditing programme has been designed to combine auditing and accounting knowledge with investigative skills and modern day technologies for various litigation support investigating accounting practices to pick up crimes such as fraud, financial and economic crimes, tax evasion, e-commerce and cyber crimes, money laundering and related unethical business practices.

PROGRAMME OBJECTIVES

The objectives of the programme are to:
  • Demonstrate practical understanding of technopreneurs who are preoccupied with employment creation.
  • Apply practical knowledge to analyze fraud and be able to detect occupational fraud including financial fraud, e-commerce and cybercrimes, money laundering and white collar crime.
  • Examine and integrate the emerging trends in fraud investigation and e-commerce crimes using the modern day techniques and technology.
  • Collect, collate, preserve, analyze, present evidence which is legally acceptable and court- ready.
  • Design and review organizations systems of internal control especially those intended to prevent, detect and report fraud using modern and improved technology.
  • Plan, coordinate, execute and manage forensic audits and investigation projects.
  • Design and develop technologies and tools in computer forensics for fraud prevention detection and reporting and investigation information technology solutions, software, interfaces and models.
  • Design and develop business intelligence tools and technologies including forensic linkage analysis tools.
  • To assist students to understand impact of professional negligence.

ENTRY QUALIFICATIONS

  • Candidates must comply with section 3.0 of the General Regulations;
  • Entry requirements for acceptance into this programme are: 2 A Level Passes in Commercial or Science subjects including Mathematics; or
  • ND in Forensic Auditing/Forensic Accounting or its equivalent plus 2 years post qualification experience; or
  • HND in Forensic Auditing/Forensic Accounting or its equivalent.

GRADUATE COMPETENCIES

The graduate should be able to:
  • Be enterprising in the field of Forensic Auditing and Accounting.
  • Apply specialized forensic audit technologies and investigative skills in analyzing financial statements of an organization.
  • Document and present findings and conclusions in a manner that can be used to support administrative, civil or criminal and boardroom action as expert witness.
  • Be competent in evidence gathering, collection, collation, preservation, analysis and presentation procedures using modern technologies.
  • Design, develop, implement, manage audit fraud prevention programmes and technologies and provide solutions for both private and public sectors.