North-West University

Bachelor of Commerce Honours in Forensic Accountancy

Business, Commerce and Management Studies - Finance Economics and Accounting

Purpose and Rationale

Qualification Title: Bachelor of Commerce in Forensic Accountancy

Purpose of the Qualification:

The purpose of this qualification is to provide students with a broad range of knowledge that, together with skills, attitudes, and behavior, enable them to deliver professional services expected from a graduate entering the forensic accountancy profession. This includes an understanding of theories, research methodologies, methods, and techniques relevant to the field of forensic accountancy. Graduates will be equipped to apply their knowledge in specific areas such as Strategy, Risk Management and Governance, Forensic Accounting and Investigation, External Reporting, Auditing and Assurance, and Taxation.

Rationale:

This qualification is designed to produce graduates in South Africa who possess competence in forensic accountancy. These graduates will have the necessary skills to understand and operate in the economic and business environment as professional forensic accountants. By focusing on specific competencies within the field, this qualification aims to meet the growing demand for professionals with expertise in forensic accounting.

Outcomes

  1. Demonstrate integrated knowledge of and engagement in forensic accounting investigations, with the necessary skills, professional values and ethics that enable them to continue to learn and adapt to change throughout their professional lives as forensic accountants in the commercial forensic environment. The goal of providing a foundation for life-long learning can only be achieved if it is grounded in the knowledge, skills and professional values essential to professional competency.
  2. Demonstrate integrated knowledge and understanding of academic disciplines, which entail the process of learning and acquisition of knowledge of the concepts and principles relating to forensic accountancy. Within the forensic accountancy field this encompasses an integrated knowledge of accounting, investigation and law### organisational and business knowledge### as well information technology knowledge and competences.
  3. Demonstrate professional skills to enable the professional forensic accountant to make successful use of the knowledge gained through education. The skills that the individual must acquire are intellectual, technical and functional, personal, interpersonal and communication skills within the forensic accounting environment.
  4. Demonstrate the ability to review the forensic accounting investigation processes used by forensic accountants to gather, evaluate and manage information critically and develop creative responses to problems and issues faced by forensic accountants in forensic accounting investigations.
  5. Demonstrate the ability to present and communicate creative insights, rigorous interpretations and solutions to problems faced in forensic accounting investigations to relevant role-players within the commercial forensic environment### relay information relevant to given sets of facts and research problems in the commercial forensic environment### independently validate the reliability of the sources of information and evaluate and manage the information in order to communicate the findings and recommendations in the discourse of the forensic accounting profession.

Assessment Criteria

Associated Assessment Criteria:

  1. Demonstrate a systematic and integrated knowledge and understanding of, and an ability to analyse, evaluate and apply the fundamental terms, concepts, facts, principles, rules and theories.

  2. Apply appropriate discipline-related methods of scientific inquiry and independently validate, evaluate and manage sources of information.

  3. Demonstrate critical reflection on, and understanding and application of, appropriate methods or practices to resolve complex discipline-related problems and thereby introduce change within related practice.

  4. Demonstrate professional and ethical behaviour within an academic and discipline-related environment with sensitivity towards societal and cultural considerations.

  5. Effectively communicate scientific understanding and own opinions/ideas in written or oral arguments, using appropriate discipline-related and academic discourse as well as technology.

  6. Demonstrate effective functioning as a member and/or leader of a team or a group in scientific projects or investigations, with self-directed management of learning activities and responsibility for own learning progress.

Integrated Assessment:

  • As per the Assessment and Moderation Policy of the North West University (NWU), assessment criteria are formulated according to the South African Qualifications Authority (SAQA) level descriptors and communicated clearly to students for assessment practices at NWU.

  • Formative Assessment: Regularly conducted through class tests and homework assignments.

  • Integrated Summative Assessment: Includes assessment of the main purpose and key outcomes of the qualification.

  • Integrated Assessment across Modules: Assessment of the main purpose and key outcomes of the qualification through an integrated project assignment.

Qualification Details

Type
Honours Degree
NQF Level
08
Min. Credits
120
SAQA Source
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North-West University
Description
North-West University (NWU) is a public university located in South Africa. It was established in 2004 through the merger of three institutions: the Potchefstroom University for Christian Higher Education, the University of Bophuthatswana, and the University of North-West. NWU has three campuses, namely Potchefstroom, Mahikeng, and Vanderbijlpark. The university offers a wide range of undergraduate and postgraduate programs across various disciplines, including arts, business, education, engineering, health sciences, law, natural sciences, and theology. NWU is known for its strong focus on research and innovation, with several research centers and institutes dedicated to advancing knowledge and addressing societal challenges. NWU is committed to providing quality education and fostering a supportive and inclusive learning environment. It strives to produce graduates who are well-equipped with the necessary skills and knowledge to contribute to the development of South Africa and the global community. The university also promotes community engagement and social responsibility through various outreach programs and initiatives. Overall, North-West University is a reputable institution that values academic excellence, research, and community engagement, making it a sought-after choice for students seeking higher education in South Africa.

This page includes information from the South African Qualifications Authority (SAQA) . Builtneat Pty Ltd trading as Study Start, has modified all or some of this information. SAQA has not approved, endorsed, or tested these modifications.