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Internal Audit and Forensics

The candidates attending the Internal Audit and Forensics course will advance their competence in organization control assessment, efficiency improvement, risk management and corporate management (internal audit), as well as the skills of prevention of criminal acts in economy, with mastering investigation methodology (forensics). This course is administered in Serbian and English equipping students with necessary methodology of practical work in internal audit and forensics through mentorship provided by distinguished professors and experts in the field. Also, the students will become qualified for faster, easier and simpler earning of professional titles in Internal Audit, such as CIA (Certified Internal Auditor) and CFE (Certified Fraud Examiner) in Forensic Accounting. The candidates will obtain the knowledge which will provide them with the possibility of significant advancement in accounting and audit, because forensic investigators and internal auditors are currently among the most demanded occupations, in both national and global digital environment. The candidates that complete this course will be qualified to build their career in the best national and international companies, in internal audit departments, and also to work for external audit organizations that have special departments for fraud investigation and business forensics, in banks, insurance companies and state administration.

hatAfter successfully completing their studies, students gain the title of Master of Science in Economics.

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I semestar

Students learn about basic methodological postulates, the specifics of epistemology of social sciences and main logical research methods. They also learn about the methods and techniques used for collection, analysis and presentation of scientific material and scientific research structure, i.e., phases in scientific research process.

Students gain theoretical, analytical and applied knowledge in the field of audit and audit - related services. They master techniques used in audit and audit – related services. They also become familiar with contemporary achievements in the field of audit and audit – related services. The practical part of this course is aimed at enabling students to master necessary skills required for audit and audit - related services using case studies and other practical examples.

Students gain theoretical and analytical and applied knowledge in the field of forensic accounting. They master forensic accounting techniques and learn about contemporary achievements in the field of forensic accounting and tendencies in its development. The purpose of the practical part of this course is to enable students to gain skills necessary for forensic accounting through case studies and other practical examples.

The aim of this course is to make students familiar with contemporary internal audit, its achievements and the basic principles in implementation of new technologies and new software tools.

The aim of this course is to enable students to gain theoretical, analytical and applied knowledge in the field of forensics. They will be able to understand the concept of fraud, including fraud committed within an organization and fraud committed against an organization and to master forensic techniques; they will also learn about contemporary achievements in the field of forensics and tendencies in its development.

II semestar

The aim of this course is to enable students to gain knowledge and skills in the field of internal audit, in particular, risk and control assessment and their categorization in various areas of business and non-business organizations with the aim of managing risk and control systems efficiently, and all that with the aim of achieving the objectives of business entities and other organizations.

The goal of this course is to enable students to develop new and improve their current forensic skills and master techniques necessary for efficient fraud detection. Therefore, the purpose of this course is to enable students to master fraud audit methodology, putting special emphasis on understanding common fraud schemes, techniques for their detection and fraud prevention methods.

The aim of this course is to enable students to gain basic and general theoretical knowledge in the field of expert witnessing and obtain skills necessary for their practical use. As expert witnessing encompasses all spheres of real life, it is necessary to become conversant with its various forms. It is particularly essential to examine the specifics and characteristics of certain types of expert witnessing (economic-financial, construction and residential communal area, mechanical engineering and electrical engineering, medicine etc.). Expert witnessing implies connection of wider territorial entities, and thus, it is also necessary to obtain knowledge in that field, in particular, to become familiar with the situation in the EU legal system and harmonization of regulations in this field, which is also one of the goals.

The aim of this course is to enable students to apply basic theoretical and methodological, scientific and expert, professional and applicable knowledge and methods when solving concrete problems in the field of internal audit and forensics. When preparing the research paper, students examine the problem, its structure and complexity. Based on the analysis conducted, they draw conclusions on possible solutions and make tactical, operational and strategic decisions. By examining the given literature, students become conversant with the methods used in solving similar tasks and practice implemented in their solving.

The goal of master’s thesis preparation and defence is to prove that student is able to process the research oriented topic showing independent and creative approach to implementation of scientific-research methods in problem solving, decision making and implementation of those decisions in life of an organization in internal audit and forensics.

  • The candidate takes seven exams. The first project assignment integrates four courses from the first semester, whereas the second one combines three courses from the second semester.
  • During the course of studies, the candidates formulate their master's thesis. Project assignments completed in the first and second semester can be integrated into the final master's thesis.