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Internal Audit and Forensics
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Programme Director:
prof. Zoran Petrović, PhD
Programme Director:
prof. Milovan Stanišić, PhD

This study programme provides students with the opportunity to acquire skills and knowledgethat would enable them to successfully operate in the field of internal audit, accounting and auditing forensics, evaluation and risk, and equips them with the fundamental information necessary for preparation for certification exams of the Institute of International Auditors(IIA).

This study programme is designed with the aim to respond to the growing demand for this field at higher education institutions. It should attract attention of various business organizations, banks, insurance companies, investment funds and other financial and nonfinancial organizations, that would employ master students who possess skills necessary for pursuing successful career in the field of internal audit, forensics and evaluation and risk.

I semestar

The aim of this course is to make students conversant with the main methodological postulates, the specifics of epistemology of social sciences, as well as with the main logical research methods. The students should also learn about the methods and techniques used for collection, analysis and explication of scientific material, and scientific research structure, i.e., phases in scientific research process.

The aim of this course is to enable students to gain theoretical-analytical and applied knowledge and skills in the field of audit and audit- related services. They should master techniques used in audit and audit-related services. They should also become conversant with contemporary achievements in the field of audit and audit- related services. The practical part of this course aims to enable students to develop necessary skills required for audit and related services using case studies and other practical examples.

The aim of this course is to enable students to gain theoretical-analytical and applied knowledge and skills in the field of forensic accounting. The students should master forensic accounting techniques and become conversant with 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 the students to gain skills necessary for forensic accounting through case studies and other practical examples.

The aim of this course is to make students conversant with contemporary internal audit, its achievements and the main 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 should 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 should also become conversant with contemporary achievements in the field of forensics and tendencies in its development

The aim of this course is to enable students to gain knowledge in the field of detection, assessment, measurement and valuation of identified risk exposure, exposure control and residual risk financing.

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 to efficiently manage risk and control systems, and all that with the aim to reach the goals 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 theoretical and practical knowledge in the domain of special balances. They should master the techniques of preparing special balances.

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 housing and 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-methodological, scientific and expert knowledge and methods when solving concrete problems in the field of internal audit and forensics. When preparing this research paper, the students examine the problem, its structure and complexity, and based on the analysis conducted, they draw conclusions on possible solutions and making adequate strategic decisions. By examining the given literature, the students become more conversant with the methods and practices used in solving similar tasks.

The goal of preparation and defense of the final master thesis is to enable students to show 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 the field of 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.

Fill out the pre-admission form "Internal Audit and Forensics".