Please help to review my question below, it must be approximately 400 words.
How did you choose your proposed course and institution?
After having worked as an external auditor for above 5 years, I merely notice that the knowledge of the auditor are limited to detect financial fraud of the company, the main reason is because lack of knowledge of how to develop audit procedures in order to assess the risk of financial fraud. As an external auditor, the main focus of audit procedures are to assess risk of material misstatement of the financial statement as a basis to express an opinion, therefore the audit procedures are not too comprehensive and sometimes subject to judgment of how the account are tested. As a result, sometimes I feel that after I finished the fieldwork, there are still more procedures to conduct as "fraud" itself is a hidden crime unless someone investigates it or discover it. Therefore, to discover management fraud requires effective audit procedures.
On the other hand, I believe that most of the high level of financial fraud occurs in government sector that involve complicated transactions and high level of government officer that involve bribery and money laundering and it requires extensive procedures and knowledge to resolve. Therefore, as the financial fraud is more sophisticated, as an auditor, I need to enhance and widen my preferences in the audit and financial world. I believe that by having such knowledge, I can achieve my career goal and contribute in implementing the good governance in private as well as public sector and I believe this knowledge are contributed to the long-term development needs of Indonesia.
In order to obtain such knowledge, I have looked for all the universities in Australia and finally, I found that only in University of Macquire offer the course of forensic accounting related to financial fraud and governance. It is Master of Commerce Specialization in Financial Fraud and Governance. They have the course not only related to forensic accounting but also fraud detection and investigative technique that focus on developing effective audit procedures to identify and assess financial crime risk. I am also doing thorough research in this institution and I believe that this course and institution is well-known and credible for their course, therefore I choose this institution as my first preferences. For the substitute university, I choose Master of Accounting at Monash University. They have also courses in forensic accounting and advance knowledge of auditing and information system that suitable for me to gain high-level expertise in accounting and auditing.
How did you choose your proposed course and institution?
After having worked as an external auditor for above 5 years, I merely notice that the knowledge of the auditor are limited to detect financial fraud of the company, the main reason is because lack of knowledge of how to develop audit procedures in order to assess the risk of financial fraud. As an external auditor, the main focus of audit procedures are to assess risk of material misstatement of the financial statement as a basis to express an opinion, therefore the audit procedures are not too comprehensive and sometimes subject to judgment of how the account are tested. As a result, sometimes I feel that after I finished the fieldwork, there are still more procedures to conduct as "fraud" itself is a hidden crime unless someone investigates it or discover it. Therefore, to discover management fraud requires effective audit procedures.
On the other hand, I believe that most of the high level of financial fraud occurs in government sector that involve complicated transactions and high level of government officer that involve bribery and money laundering and it requires extensive procedures and knowledge to resolve. Therefore, as the financial fraud is more sophisticated, as an auditor, I need to enhance and widen my preferences in the audit and financial world. I believe that by having such knowledge, I can achieve my career goal and contribute in implementing the good governance in private as well as public sector and I believe this knowledge are contributed to the long-term development needs of Indonesia.
In order to obtain such knowledge, I have looked for all the universities in Australia and finally, I found that only in University of Macquire offer the course of forensic accounting related to financial fraud and governance. It is Master of Commerce Specialization in Financial Fraud and Governance. They have the course not only related to forensic accounting but also fraud detection and investigative technique that focus on developing effective audit procedures to identify and assess financial crime risk. I am also doing thorough research in this institution and I believe that this course and institution is well-known and credible for their course, therefore I choose this institution as my first preferences. For the substitute university, I choose Master of Accounting at Monash University. They have also courses in forensic accounting and advance knowledge of auditing and information system that suitable for me to gain high-level expertise in accounting and auditing.