Outcomes

Assessment Criteria

• a detailed knowledge of ethical standards and practice relevant to the South African commercial forensic environment;

• apply detailed knowledge of ethics and disciplinary codes applicable to the forensic practitioner; apply a detailed knowledge base of key terms, principles, and theories applicable to the practice of commercial forensic investigations and fraud risk management within the commercial forensic environment through the use of it in arguments and debates in written (assignments and/or case studies) and/or oral format;

• ethics knowledge, moral sensitivity, ethical reasoning and commitment to the principles and public role of commercial forensic practice;

• show insight into moral sensitivity and ethical reasoning when dealing with ethics concerns in commercial forensic practice;

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

• describe the role of respective role-players within the accounting and audit environment, the legal environment, regulators, etc. in commercial forensic practice;

• position commercial forensic practice within the context of commercial crime, its scope and impact;

• show insight into the  positioning of commercial forensic practice within the context of commercial crime, its scope and impact;

• an ability to solve problems through the analysis of sets of facts and/or source documentation relating to fraud risk management and risk management within the commercial forensic environment and to formulate arguments flowing therefrom in an orderly fashion;

• apply detailed knowledge of engagement risks relating to practice management, which include, but are not limited to, conflicts of interest, limitation of liability, terms and conditions, fees, professional indemnity, etc.; explain how fraud risk management forms part of governance and risk management and how these elements can be employed to prevent, detect and respond to commercial crime or the threat thereof;

• 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 as elements of practice and fraud risk management within the commercial forensic environment;

• show insight into commercial forensic reporting standards, including methods, structure, findings and qualifications and opinions;

• 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.

• apply detailed knowledge of engagement risks relating to practice management, which include, but are not limited to conflicts of interest, limitation of liability, terms and conditions, fees, professional indemnity, etc.; explain and identify how fraud risk management forms part of governance and risk management and how these elements can be employed to prevent, detect and respond to commercial crime or the threat thereof; identify and apply basic research methods and technologies appropriate to the field of commercial forensic accounting by identifying, gathering, organising, critically analysing, evaluating, interpreting relevant information and writing up the findings in assignments.