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.
- the main reason is because lack of knowledge of how to develop - REPHRASE - LACK OF KNOWLEDGE IS THE MAIN REASON TO DEVELOP...
- assess risk of material misstatement of the financial statement - USE OF WORDS "STATEMENT AND MISSTATEMENT", WIDEN YOUR VOCABULARY AND REPHRASE THIS TO- IS TO ASSESS MISREPRESENTATION OF FINANCIAL STATEMENT...
- to discover invisible fraud that the management's intentionally hide, but because of limited audit procedures and timeline, I cannot prepares effective audit procedure to cover such financial fraud. - REPHRASE AS "FRAUD" IN ITSELF IS A HIDDEN CRIME UNLESS SOMEONE INVESTIGATES IT OR DISCOVER IT; "TO DISCOVER MANAGEMENT FRAUD AND BECAUSE OF LIMITED TIME, I'M NOT ABLE TO PROCESS AN EFFECTIVE AUDIT.."
- the high level financial fraud are occurred in government sector, MIND YOUR VERB TENSES, REPHRASE TO;" THE HIGH LEVEL OF FINACIAL FRAUD OCCURS IN..."
- need to have comprehensive knowledge that I am lack of - GRAMMAR HERE NEEDS A LOT OF WORK, " NEED TO HAVE A COMPREHENSIVE KNOWLEDGE..", DON'T AND NEVER HIGHLIGHT YOUR WEAKNESS OR LACK OF KNOWLEDGE, USE POSITIVE APPROACH SUCH AS, "I WOULD LIKE TO ENHANCE, ADD KNOWLEDGE, WIDEN MY PREFERENCES IN THE AUDIT AND FINANCIAL WORLD.
Naga, re-write your essay and we will look into it again, for now work on the corrections I mention above.
Thank you.
After having worked as an external auditor for more than 5 years, I merely notice that the knowledge of the auditor are limited to detect financial fraud of the company, lack of knowledge is the main reason 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 misrepresentation in the financial statement as a basis to express an opinion , therefore the audit procedures are not too comprehensive ...
Hi, @nagatimbul
and fF inally, I found that only in University of Macquire offer the course ...
... but also fraud detection and investigative technique thatwhich focus on developing effective audit ...
... and I believe that this course and institution is well-known ...
