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CIA3011 INTERNAL AUDITING 3 Credits
Synopsis:

This course discusses the basic theories, concepts, processes and applications of internal auditing. It emphasises the
role of internal audit function in ensuring good corporate governance. Students will also be exposed to relevant
ethical issues.
Course Pre-requisite(s) : Pass CIA2011 Auditing Practices

Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3012 FORENSIC ACCOUNTING AND FRAUD EXAMINATION 3 Credits
Synopsis:
This course enables students to understand and apply the basic concepts of forensic accounting and fraud
examination. It discusses the importance of identifying the conditions for fraud to occur. The course exposes student
to understand the psychology of the fraudster. Students will also be introduced to various fraud schemes and to the
application of techniques and skills to be an expert witness.
Course Pre-requisite(s) : Pass CIA2011 Auditing Practices

Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3013 ADVANCED TAX: COMPLIANCE AND PLANNING 3 Credits

Synopsis:
This course covers advanced topics in taxation. They include discussion on tax audit and investigation, tax for
specialised industries such as banking and shipping, transfer pricing, trusts and estate under administration. Various
tax incentives and emerging issues related to taxation are also discussed in this course.

Course Pre-requisite(s) : Pass CIA2013 Tax Compliance
Assessment Methods : Continuous Assessment: 40%, Final Examination: 60%

CIA3016 MANAGEMENT ACCOUNTING AND APPLIED FINANCE 3 Credits
Synopsis:

This course focuses on the key areas of Management Accounting and Applied Finance. The topics covered include
evaluating pricing decisions; reviewing business spending processes; implementing budgets and forecasts;
developing performance management reporting; assessing capital investment decisions; working capital
management; and conducting business valuations. This course is specifically developed for students who wish to
pursue MICPA professional qualification upon graduation.

Course Pre-requisite(s) : Pass CIA3004 Seminar in Management Accounting
Assessment Methods : Continuous Assessment: 20%, Final Examination: 80%