UiTM MOOC Platform

FORENSIC ACCOUNTING IN PUBLIC SECTOR

About this Course

100 students enrolled
5 instructors

Course Description

This course is designed to lead students to an interesting and stimulating discussion in a seminar-based class with emphasis on fraud and corruption in the public sector. It will provide an understanding of the fundamentals underlying the function and features of public sector accounting. It will expose students to various thoughts in forensic accounting in the public sector in a seminar-based class approach in order to provide them with in-depth knowledge and potential experience relating to corruption and fraudulent activities in the public sector.

Course Learning Outcomes

1 ) Demonstrate managerial skills in task related to fraud and corruptions deterrence in Public Sector
2 ) Evaluate forensic accounting for fraud and corruptions deterrence in Public Sector
3 ) Demonstrate values and attitudes in task related to fraud and corruptions deterrence in Public Sector

Course Details

STATUS : Open
DURATION : FLEXIBLE
EFFORT : 3
MODE : 100% Online
COURSE LEVEL : Beginner
LANGUAGE : English
CLUSTER : Business & Management ( SP )

Join this course

Syllabus

Components, Features and Structure of Public Sector
Types of Public Sector (Federal, State and Local Government, Statutory Bodies, Government Linked Companies)
Public Sector Reforms
ïƒ½ New Public Management Concept
ïƒ½ Public Sector Reforms in Various Countries (i.e. Singapore, Indonesia)
ïƒ½ Public Sector Reforms in Malaysia (NEM, ETP (SRIs), GTP (NKRAs)
ïƒ½ Governmentâ€™s Initiatives â€“ i.e.12th Malaysia Plan - for the period between 2021 and 2025, NEM (Revision), NEP (Revision), NACP

Introduction to Ethics and Integrity Public Sector Ethics
Code of Ethics in the Public Sector
Ethics in Public Service Delivery
Islamic Work Ethics
Prospects and Challenges

Introduction to Nature of Fraud and Corruption in the Public Sector
Basic Conditions Surrounding Fraud and Corruption in the Public Sector
Symptoms of Fraud in the Public Sector
Red flags in the Public Sector
Prevention and Detection Strategies and Measures for Fraud and Corruption
Government Initiatives to combat fraud and corruption â€“ GTP and NKRAs
Cyber-crime in Public Sector - Types of cyber-crime, Prevention and detection strategies
Corruption Perception Index (CPI) by Transparency International (M)
National Anti-Corruption Plan 2020-2025

Introduction to E-Government
ïƒ½ Objectives and Components
ïƒ½ Benefits and Challenges

Fraud in E-Government
ïƒ½ Types of E-Fraud
ïƒ½ Prevention and detection strategies and measures for E-Fraud

Procurement Management
ïƒ½ Procurement policy and procedures
ïƒ½ Statutory requirements
ïƒ½ Classification of procurement
ïƒ½ Methods of procurement
E-procurement
Fraud and Corruption in Procurement and E-procurement

Introduction to Public Sector Audit
Financial audit
Compliance audit
Performance audit
Forensic audit
Auditor General Report and Audit Issues
Role of Auditors for Prevention and Detection of Fraud and Corruption
ïƒ½ Internal auditors
ïƒ½ External auditors
Contemporary Issues and Challenges of Forensic Auditing