B.B.Mgt(Hons) in Aud Details

The Department of Accountancy (DoA) offers Bachelor of Business Management (Honours) in Auditing and Forensic Accounting with the guiding philosophy of producing employable quality graduates that satisfy the requirements of the dynamic global business environment. The mission of the Department is to advance accounting education through Bachelor of Business Management (Accountancy) Special and Bachelor of Business Management (Honours) in Auditing and Forensic Accounting degrees which provide outstanding Accounting, Auditing, Forensic Accounting and Management education for students, creates and disseminates knowledge, promotes the understanding and ethical practice of Accounting and Finance profession and serves the community.

To support its mission, the department seeks to provide its undergraduates with unique opportunities for personal and professional development by increasing their knowledge and understanding of the world around them and by improving their Knowledge; Skills; Attitudes, values, professionalism and vision for life; and Mind-set and paradigm. The DoA revises its curriculum continuously in order to comply with the rapidly changing requirements of the world and to ensure the qualification standards are meeting the future global industry requirements and stakeholder’s expectations. Further, the curriculum is designed by keeping in view the increased regulatory requirements and also to raise standards of its governance in a rapidly changing technological environment.

Bachelor of Business Management (Honours) in Auditing and Forensic Accounting degree has been specially designed to develop academic and professional Knowledge, Skills, Attitudes, values, and Mind-set in its graduates to suit for a career in the functional discipline of accounting, auditing, forensic accounting and business management both nationally and internationally, and to engage in research-based studies at postgraduate level. The curriculum of Bachelor of Business Management (Honours) in Auditing and Forensic Accounting degree has been developed with reference to the guidelines of the Sri Lanka Qualification Framework (SLQF).

Graduate Profile – Bachelor of Business Management (Honours) in Auditing and Forensic Accounting

A graduate who has completed the Bachelor of Business Management (Honours) in Auditing and Forensic Accounting will equip with advanced-level of technical and practical knowledge and methodology in the field of Auditing and Forensic Accounting, to enter into the corporate world as a sensitive global citizen. This qualification will strengthen the student’s skills, attitudes and develop research capacity to experience lifelong learning as depicted in the diagram below:

The following twelve attributes represent the clusters of capabilities which the DoA seeks to foster in all its graduates through the teaching and learning experiences of its programme:

No.	Attributes	Description
01.	Subject/ Theoretical Knowledge	Graduates of the DoA are expected to understand the thinking, research, theory and practice in the field of accountancy, auditing and forensic accounting and appreciate the role of their discipline in its context. Further, graduates should be able to critically analyze data, make judgments and propose solutions to problems arising in the field.
02.	Practical Knowledge and Application	Graduates of the DoA are expected to be able to apply theory, analysis, research and creative skills to solve problems and make reasoned decisions. Further, the graduates are expected to possess ability to analyze issues logically, to challenge conventional assumptions, to consider different options and viewpoints, make informed decisions and act with flexibility, adaptability and creativity.
03.	Communication	Graduates of the DoA are expected to be able to receive and interpret information, express ideas meaningfully and share knowledge with diverse audiences in a range of mediums, media and formats.
04.	Teamwork and Leadership	The graduates are expected to be able to establish a rapport and build collaborative relationships with individuals and groups as both a team leader and a team member. They take personal responsibility and seek opportunities to work with others to advance thinking and achievement in all spheres of their lives. They are confident, inclusive, inspiring and influential.
05.	Creativity and Problem Solving	The graduates are expected to be able to consider historical, long-term and big picture perspectives, to systematically address complex problems and to be inventive in their solution seeking.
06.	Managerial and Entrepreneurship	The graduates are expected to take initiative, assume personal responsibility and demonstrate accountability and ability to instill entrepreneurship.
07.	Information Usage and Management	The graduates of DoA are expected to possess thorough transferable skills related to ICT and information literacy. Further, they are expected to retain practical knowledge on subject specific accounting and auditing softwares and be able to manage information to suit with the responsibilities that they handle.
08.	Networking and Social Skills	The graduate will be able to work in teams, give leadership and promote social engagement and act to the development of the profession. They are expected to be respectful of cultural and other forms of diversity and to embrace differences.
09.	Adaptability and Flexibility	The graduate will have a commitment to the on-going acquisition of new knowledge and new skills, and an ability to apply these to an ever-changing environment.
10.	Attitudes, Values and Professionalism	The graduates are expected to possess an excellent knowledge of ethics and ethical standards and an ability to apply these with a sense of positive attitudes and responsibly within the workplace and community.
11.	Vision for Life	The graduates are expected to recognize a role for themselves in creating a sustainable future and be able to consider the social, cultural, environmental and economic consequences of national and international issues.
12.	Updating Self / Lifelong Learning	The graduates are expected to undertake further training and develop additional skills that will enable them to make sound decisions. They will engage in independent learning using scholarly reviews and secondary sources of information.

Programme Learning Outcomes (PLOs)

Upon the successful completion of the Bachelor of Business Management (Honours) in Auditing and Forensic Accounting, the graduates will be able to:

PLO 01: Demonstrate a sound knowledge and understanding of the auditing, forensic accounting and related fields;

PLO 02: Apply subject specific, theoretical and practical knowledge and skills in diverse national and international business environments;

PLO 03: Apply effective communications to improve effectiveness of teams and organizations;

PLO 04: Exercise teamwork and leadership skills through the use of contemporary technologies;

PLO 05: Appreciate trends in the business environments and use adaptability and flexibility to the changing environments;

PLO 06: Recognize the need to have a vision for life and undertake further training and develop additional skills through independent and life-long learning;

PLO 07: Demonstrate leadership and managerial skills and implant entrepreneurship while using creativity and problem-solving skills;

PLO 08: Follow ethics and ethical standards with positive attitudes and responsibly within the workplace and community.

PLO 09: Demonstrate respectfulness to the cultural and other forms of diversity and embrace differences in the work place and society;

PLO 10: Design and develop the roles in social responsibilities, human rights and sustainable future.

BBMGT(HONS) IN AUDITING AND FORENSIC ACCOUNTING CURRICULUM STRUCTURE

The following tables provide an overview of the proposed curriculum:

Programme Coordinator

Professor D. K. Y. Abeywardena

B. Com (S. J’pura , M.Sc (Mgt) (S. J’pura), Ph.D (UK), MAAT, Professor in Accounting
Telephone : 0714601643

E-mail : dilyapa@kln.ac.lk

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CMA EXEMPTIONS

Who can I contact about exemptions?

MR.DHANANJAYA PATHIRAJA
B.Sc.(Special) Degree in Accountancy & Business Finance (WUSL),
ACMA, MAAT, DABF (IBSL), Lecturer (Probationary)

Tel : +94770795069
Email : dhananjayap@kln.ac.lk

What Our Stakeholders Say?

Manil Jayesinghe
President - The Institute of Chartered Accountants of Sri Lanka
(CA Sri Lanka)

I am delighted to share this message on the launch of the Bachelor of Business Management (Honours) in Auditing and Forensic Accounting Degree by the Department of Accountancy of the University of Kelaniya.

This is indeed a landmark occasion not just to the Department of Accountancy and the University of Kelaniya but also to the Sri Lankan accounting profession as a whole, as this program encompasses two fundamental pillars in accounting, which are Auditing and Forensic Accounting. Therefore, I am certain that this degree program will become one of the most sought-after accounting centric academic qualifications in Sri Lanka within a very short period.

I commend the Department of Accountancy for their futuristic outlook and for truly understanding the changing scope of the dynamic business landscape and for developing a degree which incorporates the essential skills to satisfy the requirements of the global business world, thereby assuring the graduates employability.

Amidst increasing expectations from employers, this degree program will hone the graduates to possess the necessary skills required to meet the current market demands. Therefore, I am certain that this degree program will play a tremendous role in helping our nation achieve the objectives of a skilled workforce, apart from the important fact that it is offered by one of Sri Lanka’s most reputed national universities, therefore guaranteeing high-quality education.

I extend my warm congratulations to the Department of Accountancy of the University of Kelaniya on the launch of this degree program and wish the program all success!

Deshamanya Professor W D Lakshman,
Governor of the Central Bank of Sri Lanka

It is a great pleasure and a privilege to send this message on the occasion of the inauguration of the new Bachelor’s Degree Programme of Business Management in Auditing and Forensic Accounting. I wish to congratulate the University of Kelaniya and in particular, the Faculty of Commerce and Management Studies for expanding its degree programmes to accommodate emerging areas of interest to help the country’s development agenda. In this era of rapid change, the subject area of Forensic Accounting has assumed great importance. As Sri Lanka moves forward, it is important to gradually develop its human resource capabilities to handle areas such as this to ensure that we have adequate trained professionals to deal with complex issues associated with the governance of the country’s institutions. In this regard, Sri Lanka’s higher educational institutions, particularly those in the State university system, acquire a critically important role. I wish the new bachelor’s degree programme in Auditing and Forensic Accounting all success and hope it will be able to attract good students and to produce graduates who would serve the country for many years to come.

Averil Ludowyke,
(FCA, FCMA), Partner Ernst & Young

The launch of a degree in forensic accounting by the University of Kelaniya with the intention of equipping students with the necessary knowledge, resources and skills to understand and investigate fraud, is commendable. The University of Kelaniya has with foresight and unwavering commitment, stepped in to provide education in this subject which is much needed in Sri Lanka.

Multiple methods are used by fraudsters to benefit from illegal gain at the expense of many stakeholders who have contributed tirelessly to an organization’s growth, and are cheated of their rightful benefits. Fraud which grows undetected can cause irreparable damage to organizations, employees and other stakeholders and this forensic accounting degree will provide skills for prevention, early detection and investigation of fraud.

I wish the University of Kelaniya great success in the launch of its forensic accounting degree program, as it continues to contribute to high quality education in Sri Lanka.

Asoka Obeyesekere,
Executive Director,
Transparency International Sri Lanka

Across societies the need for integrity is proving essential more than ever before. The free and immediate dissemination of information has been transformative, but discerning the truth has become ever more difficult. Similarly, the nature of financial crime is becoming more sophisticated, with innovations in financial assets and transactions.

It is in this backdrop that corruption in its many forms has flourished. Cases of fraud and embezzlement are rife and the need for those with skills to untangle these actions are essential. I write this not only as one who stands against corruption, but also as someone who has witnessed firsthand the financial and emotional repercussions caused by such crimes.

The steps taken by the University of Kelaniya to launch a Bachelor of Business Management in Auditing and Forensic Accounting degree is therefore an essential step in building on the nascent body of expertise that exists in forensic auditing in Sri Lanka. The challenges and complexity surrounding recent high-profile corruption scandals in Sri Lanka illustrates the need for domestic expertise to handle complex forensic audits. Developing on the local knowledge pool will also enable more technical experts to engage in public opinion formation into the future.

I am confident that the skills acquired through this new degree will be invaluable to both the private and state sector and that graduates will be encouraged to develop a probing mind and an attitude of professional skepticism. The development of this innovative new degree underscores the recognition of the diversity of skills we will require in the future.

I wish the Department of Accountancy at the University of Kelaniya all the very best as they pioneer this new degree. I encourage the students who are embarking on this degree to challenge themselves and to aspire to develop the professional space in this dynamic area of accountancy.

Vajira Lakdeva,
Human Capital Partner,
PricewaterhouseCoopers

It gives me great pleasure to send this message on the launch of the of Bachelor of Business Management (Honours) in Auditing and Forensic Accounting Degree program by the Department of Accounting of the University of Kelaniya. I strongly believe that this is a timely initiative with increased financial crimes reported to courts and demand for transparency in accounting and reporting financial transactions. It is a significant move towards producing high quality graduates with specialized knowledge, essential skills, and right attitudes with the requisite practical training that are essential in ensuring the sustainability and wellbeing of organizations and the society. I also note that a degree program of this nature could promote industry-academic linkages from which practicing firms and the academia could progress together by understating and collaborating with each other in producing high quality employable graduates who are well positioned to satisfy the requirements of the ever changing business environment.

Thus, I commend the Department of Accounting, being a pioneer in the academic accounting education in Sri Lanka, for all its timely initiatives and wish you success in all future endeavors.

Jagath Perera
Partenr (KPMG)

The forensic accountants are specialized to detect financial frauds usually white-collar crimes and other organized financial crimes. They are equipped to gather evidence to prove allegation of fraud and corruption and in most of the cases they work very closely with law enforcement authorities.

Even though the term “forensic accountancy” is deliberated at several forums in Sri Lanka for number of year, there was no academic or professional education available at national level. In this context the intended first degree in forensic accountancy planned by University of Kelaniya is timely need of the nation. As a chartered accountant who is engaged in forensic services in Sri Lanka, I am very pleased to find you plan for the degree and available to offer any support for the success of the course.

There are certain skills that are required perform as forensic accountant. This includes electronic investigation, electronic discovery, auditing, internal controls, financial reporting and litigation. Further it is very important that the forensic accountants should maintain high standard of ethics. They also should be adequately competent to identify questionable financial data, funding to illegal activities, detect misappropriation of funds etc.

The forensic accountancy graduate will be able to find variety of positions including but not limited to positions such as internal audit examiners, fraud examiners, insurance claim investigators, integrity officers as well as tax fraud examiners in public and private corporates, government and non-for-profit organizations and elevate themselves as “C” level officers.

While congratulating the University for the initiating a degree in forensic accounting, I take this opportunity to wish successful bright future for all undergraduates who are joining the program.

M. Minfaz Hilmy,
Partner | Assurance & Advisory,
SJMS Associates (Deloitte)

In the recent years’ the importance of forensic accounting has been growing rapidly. Financial stress situations may tempt management and employees who would ordinarily conduct transactions, operations, and reporting in accordance with internal policies and procedures to engage in fraudulent behaviour.

In today’s context, Accounting professionals play an important role in protecting the organization from fraud and responding to fraud when it happens. They help to detect and prevent fraudulent schemes in order to safeguard organisations against losses due to financial crimes.

A degree in Forensic Accounting will help to develop critical skills to combat illegal activities and fraud and will help to increase the knowledge in the background of investigation, analytical platforms and thinking patterns beyond the traditional accounting.

Wimansa Wijesuriya
Manager Accounting Advisory Division KPMG, ACA , CIMA Passed finalist, BSc. Accounting (Sp) 1st Class (Usj), MBA (PIM)- reading

“This Forensic accounting programmed is the use of accounting skills to investigate fraud, embezzlement and other irregularities hidden as financial transactions. In many cases, forensic accounting investigations are used in legal proceedings, but they are also used for compliance efforts and to prevent crimes.”

Programme Coordinator

Professor D. K. Y. Abeywardena

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