Audit, Assurance and Forensics (AAF)
Course Description:
Audit, Assurance and Forensics (AAF) provides learners with a comprehensive understanding of auditing principles, assurance engagements, and forensic accounting techniques. The course explores how auditors provide credibility to financial information, detect irregularities, and ensure organizational accountability.
Students will study the audit process, internal control systems, risk assessment, evidence gathering, and reporting standards. In the forensic component, emphasis is placed on fraud detection, investigation procedures, and the application of analytical tools to uncover financial misconduct.
Designed for practical learning, the course includes recorded audio lectures and discussions available for download, enabling students to review and reinforce core concepts anytime.
Learning Outcomes:
By the end of this course, students will be able to:
- Explain the principles and objectives of audit and assurance engagements.
- Evaluate internal control systems and assess audit risks.
- Apply forensic accounting techniques to detect and investigate fraud.
- Prepare and interpret audit reports in line with professional standards.
- Demonstrate ethical and professional behavior in audit and forensic practices.