Master of Commerce Degree in Forensic Auditing and Accounting

The Master of Commerce Degree in Forensic Auditing and Accounting at Midlands State University develops investigation-focused knowledge in forensic auditing and forensic accounting. You study financial analysis, internal and external fraud investigation, auditing, communication and computer skills, asset protection, digital forensics, legal evidence methodologies, expert witnessing, investigations, and criminal law. Modules cover topics such as forensic accounting and auditing, money laundering and asset tracing, compliance and governance, fraud risk management, cyber-crime and digital forensics, and financial statements and analytical techniques.

Teaching and learning are research and innovation-oriented, with a practical, student-centred focus. Assessment uses continuous assessment and University examinations, with continuous assessment contributing 40% of the overall assessment. The programme has a credit load of 306, with a minimum of 270 and a maximum of 340. It includes a dissertation on an area chosen in forensic accounting and fraud investigations, motivated by a real-world challenge.

Modules

• MFA700 Forensic Accounting and Auditing
• MFA701 Money Laundering and Asset Tracing
• MFA702 Compliance and Governance
• MFA703 Big Data Analytics in Forensic Accounting
• MFA704 Professional Ethics in Forensic Auditing
• MFA707 Financial Crimes and the Law
• MFA708 Cyber-crime and Digital Forensics
• MFA705 Tax Audit and Investigation
• MFA706 Fraud Risk Management
• MFA709 Financial Statements and Analytical Techniques
• MFA710 Research Methodology
• MFA800 Advanced Forensic Litigation and Expert Witnessing

To qualify for normal entry into the Master of Commerce Degree in Forensic Auditing and Accounting programme, a candidate, in addition to satisfying the minimum requirements as prescribed under the General Regulations and the Faculty Regulations, for “O” level English and Mathematics, must be a holder of a first degree in Accounting, Forensic Accounting, Auditing, Banking and Finance or any other related degree.

• Employment opportunities in Government or Private Firms, including Accounting Firms, Mining organisations, Consultancy Firms, Banks, Law Enforcement Agencies, Universities, and Telecommunication Companies.
• Roles include conducting criminal and civil investigations into crimes such as illegal financial transactions and embezzlement.
• Forensic Auditors can work as fraud examiners and certified public accountants (CPAs), reviewing financial documents to resolve civil disputes.
• Possibilities for entrepreneurship through Forensic accounting and auditing Consultancy.