• The Programme for Forensic Accountancy at the North-West University (NWU) has the biggest group of forensic experts in South Africa who work in the programme full-time.
• The Programme for Forensic Accountancy at the NWU is one of a kind.
• The programme is vital in curbing fraud and corruption.
It is indisputable: Fraud and corruption are rife in South Africa. The country is ravaged by crime, and white-collar crime is one of the jackals stealing food from the mouths of citizens. The Southern African Fraud Prevention Service (SAFPS) reports that in 2024 there was a 32% increase in fraud cases, and this trend has shown a concerning rising trend for years. In addition, the Corruption Perceptions Index (CPI) of Transparency International shows that South Africa now occupies the 83rd position from 180 nations with a score of 41 out of 100. This predicts disaster for the country’s long-term economic outlook.
The public is left to its fate and lawless snipers are aiming increasingly at law-abiding citizens. Gatekeepers and protectors are required, and this is where the Programme for Forensic Accountancy at the NWU offers heavy artillery in the battle against corruption.
“The Programme for Forensic Accountancy at the NWU is one of a kind. We are currently the only institution in South Africa that offers a BCom, BComHons, MCom and PhD in Forensic Accountancy. Our programme plays an essential role in the training of forensic accountants and investigators of fraud in South Africa. If it is taken into account that commercial crime in South Africa is regarded as ‘pandemic’ by various international institutions, particularly in view of state capture and other national scandals, it is clear that our programme is vital to curbing fraud and corruption,” explains Prof Heleen Janse van Vuuren, director of the School of Accounting Sciences at the NWU.
According to Prof Nico van der Merwe, the Programme for Forensic Accountancy at the NWU has the biggest group of forensic experts in South Africa who work in the programme full-time: “Our lecturers and researchers are experts in several areas of forensic accountancy, including accounting, forensic information technology, law, investigations and human behaviour (which includes criminology and forensic interrogation). Prospective students will therefore receive guidance from leading experts with practical experience and academic knowledge. The MCom and PhD in Forensic Accountancy pave the way for a career in forensic research, investigations and forensic policymaking.”
As far as the postgraduate programme in Forensic Accountancy is concerned, Dr Constant van Graan, senior lecturer and programme leader for Forensic Accountancy, says: “The MCom in Forensic Accountancy involves a full-time, complete dissertation and the PhD is a thesis – both on a topic in forensic accounting. Prospective students with an honours degree in Forensic Accountancy, a qualification and background in law and chartered accountancy (CA), or someone who is a CA with significant experience in forensic investigations qualify to apply for this MCom.
After the successful completion of the MCom, students can register for the PhD. All applications are subject to the availability of supervisors and promoters.”
The Programme for Forensic Accountancy is dynamic and has various unique projects, including the following:
· An annual forensic accounting tour with undergraduate forensic accounting students visiting international role players to acquire first-hand knowledge and build networks. Our students were in London recently, and a group is currently in Mauritius.
· The BComHons in Forensic Accountancy has a unique investigation simulation where students establish forensic forms and launch a full-scale fictitious investigation. This includes the following: the interrogation of eyewitnesses and suspects, the searching of and attachment of the suspect’s home/premises, and the writing of a forensic report. At the end of the investigation, the students testify in a criminal hearing before a magistrate and two prosecutors. In this way they get practical exposure before really starting to work in practice.
· Collaboration with psychologists from the Centre for Health and Human Performance (CHHP), who train honours-degree students in interrogation techniques.
· The biggest group of forensic researchers who publish in influential, international academic journals.
· An active programme to expose undergraduate and honours-degree students to prospective employers. This includes a fully fledged Forensic Accountancy Career Day, when some of the country’s foremost forensic firms congregate in Potchefstroom and develop ties with students for possible employment after completion of their studies.
Through their pioneering work, research of the highest quality and delivery of students armed with the ability to make a real difference to the country’s future, the NWU’s Programme for Forensic Accountancy now has the criminals in their sights, ready to accurately trace and expose crimes. It all begins here.
