THE MASTER PROGRAMME

Who is a forensic investigation student?

He or she is a detective by nature and has a great sense for detecting errors. He wants to deepen his knowledge in order to understand the reasons for frauds and the varieties of their forms. She is always curious and excels in finding the hidden patterns.

After studies, he or she will be able to discover frauds and to address them in the right manner, i. e.  by establishing a preventative organisational structure in the company that will deter frauds in advance.

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We combine diverse expertise

The Master Programme Forensic Investigation in Finance and Accounting upgrades and combines expertise from various branches of knowledge: accounting, economics, management, audit, taxation, criminal law, criminology and similar.

Interdisciplinarity

The purpose of the Master study programme is to enable students to deepen their knowledge in narrower  professional content and to acquire additional interdisciplinary knowledge. Both aspects will contribute to higher quality of their work in finance and accounting, especially when assessing the validity and accuracy of economic categories in the documents, business books and financial reports for business, legal, supervisory and other needs.

Independent experts and consultants

Graduates are trained to independently perform professional, advisory, organizational, controlling, supervisory and managerial functions in the broader field of finance.

INFORMATIONS MASTER PROGRAMME

  • You will gain a comprehensive insight in the business process

Interdisciplinarity is an important part of our study programmes. You will thus broaden and learn to link knowledge of accounting, economics, management, audit, taxation, criminal law, criminology and other fields.

  • You will obtain the latest knowledge in the field of fraud and fraud prevention

We work with the best lecturers in the field of criminology who transfer their know-how about the »criminal reasoning« and fraud trends to our students. You will learn where to start looking for scammers and how to determine whether the data in the business books and accounting reports for business, legal, supervisory and other needs is true and trustworthy.

  • You will learn from case studies

Examples from practice are the pivotal component of our study programmes.

  • You will have broad knowledge that will pave your way to many organizations

Our graduates are also trained to independently perform professional, advisory, organizational, controlling, supervisory and managerial functions in the broader field of finance.

  • Forensic accountants can work independently or within a company

You will become a forensic accountant with vast career opportunities. You will be able to work independently or become part of a larger corporation.

  • We are involved in other projects

VŠR College is the initiator of the conference in Forensic Investigation, which is currently conducted  in cooperation with Tax – Fin – Lex. In addition, since 2020, we have also been involved in the International Fraud Awareness Week led by Delloite.

 

Candidates who have completed the following programmes may enroll in the Master’s Study Programme Forensic Investigation in Finance and Accounting:

  • First-cycle study programme (180 ECTS) in the fields of Economics, Business sciences or Management;
  • First-cycle study programme (180 ECTS) from other professional fields, if they passed the following bridging exams:
    • Introduction to Accounting
    • Fundamentals of Business Law 1
  • Professional post-secondary study programme adopted before 11th June 2004 in the fields of Economics, Business sciences or Management;
  • Professional post-secondary study programme adopted before 11th June 2004 from other professional fields, , if they passed the following bridging exams:
    • Introduction to Accounting
    • Fundamentals of Business Law 1
  • Conditions for enrolment are also met by those who have completed education abroad, which is equivalent to the study programmes listed above.

Transitions between study programmes and direct enrolment in a higher year:

Transition between study programmes implies withdrawal from the existing study programme and continuation of the studies at the Master Study Programme of Forensic Investigation in Finance and Accounting.

Transition is possible:.

  • from second-cycle study programmes in the fields of Economics, Business sciences or Management;
  • from University study programmes adopted before 11th June 2004 in the fields of Economics, Business sciences or Management.

Depending on the scope of recognized obligations from the completed study programme, the student can enrol directly in the second year of the Forensic Investigation in Finance and Accounting programme. For more information and details, please, contact Student Affairs Office.

Conditions for selection in case of enrolment restriction:

 In case of enrolment restriction, the candidates will be selected on the basis of the following criteria:

  • first level thesis grade – 50 %
    • overall grade at the completed study programme – 50 %

Estimated number of enrolled students is 40.

Advancement to a higher year of the study programme is possible when a student has completed all study obligations (seminars, assignments, exams) and thus collected at least 37 ECTS.


A student who has not fulfilled the conditions of advancement may re-take a year. In the course of the entire study programme, the student can re-take a year without paying the tuition fee (but paying the registration fee) only once. He or she remains registered as a student and preserves his or her rights provided by law.

Tuition

Tuition fee/per study year amounts to 1,950 EUR and includes:

  • Enrolment fee (200 EUR);
  • Lectures, exercises and consultations;
  • Examinations (three times/ subject);
  • Retaking a year once during the whole period of study (a student may re-take a year once in the course of the entire study without paying the tuition fees, but paying the enrolement fee).

Tuition for partial implementation and consultations in English or Croatian amounts to 3,000 EUR (+ 50 EUR in case of instalment plan).

Textbooks are charged by the publisher or seller price list.

Payment options: Tuition fees can be paid in a single amount at the time of enrolment or in a maximum of 10 installments per year.

In the case of payment in one installment a 50 EUR discount is applied.

Other costs:

Enrolment fee for retaking a year: 350 EUR

Fourth examination: 100 EUR (200 EUR in English or Croatian)

Fifth examination (or more): 150 EUR (250 EUR in English or Croatian)

Bridging exam: 250 EUR (350 EUR in English or Croatian)
(includes lectures and three approaches to the exam)

An individual examination: 100 EUR (150 EUR in English or Croatian)
(for students not enrolled in a study year)

Entry for an individual study subject: 30 EUR per ESCT
(includes lectures and access to the virtual classroom; not including the examination)

Entry for an individual study subject for foreign students: 40 EUR per ESCT (partial implementation in English or Croatian; includes lectures and access to the virtual classroom; not including examination)

Thesis contribution (preparation and defence of the thesis): 750 EUR (1250 EUR in English or Croatian)

Technical review of the final work by the library: 150 EUR (250 EUR in English or Croatian)
(only in case that the student was not enrolled in the library at the time of the study)

Certificate of the study programme: 50 EUR (75 EUR in English or Croatian)
Treatment of Subject recognition application: 50 EUR (75 EUR if in English or Croatian)

Library registration fee (for VŠR students): 50 EUR (75 EUR for foreign students)

Library registration fee (for external users): 100 EUR (150 EUR for foreigners)

Reminder for returning of borrowed library materials: 20 EUR (30 EUR in English or Croatian)

Interlibrary order of materials: 25 EUR/book (30 EUR/book for foreigners)

Entry in Cobiss system (valid for authors who are VŠR lecturers): 10 EUR (item) (15 EUR (item) in English or Croatian)

COMPULSORY SUBJECTS AND LECTURERS IN THE ACADEMIC YEAR

Curriculum

The master study programme Forensic Investigation in Finance and Accounting is a two-year course (four semesters). Students need to pass 15 subjects (8 compulsory in 1st year; 5 compulsory and 2 elective in 2nd year) and successfully defend a master thesis to acquire the degree.

1.st YEAR  (by Subject and Lecturer in the academic year)

LEGAL SYSTEMS AND UNDERSTANDING THE LAW | ECTS: 7 | Description of the Subject
CRIMINOLOGICAL RESEARCH AND ETHICS | ECTS: 7 | Description of the Subject
FRAUD AND FRAUD PREVENTION | ECTS: 8 | Description of the Subject
FORENSIC ACCOUNTING | ECTS: 8 | Description of the Subject
TAX SYSTEMS AND TAX FRAUD | ECTS: 7 | Description of the Subject
CRIMINAL INVESTIGATION | ECTS: 8 | Description of the Subject
CRIMINAL PROCEDURE LAW | ECTS: 8 | Description of the Subject
ECONOMICS OF ENTERPRISES| ECTS: 7 | Description of the Subject

TOTAL: 60

2. YEAR (by Subject and Lecturer in the academic year)

(5 compulsory and 2 elective Subjects, and a master thesis (12 ESCT))

ECONOMIC CRIME  | ECTS: 7 | Description of the Subject
FINANCIAL FORENSICS  | ECTS: 8 | Description of the Subject
FORENSIC INVESTIGATION METHODS | ECTS: 6 | Description of the Subject
ANALYSIS OF BUSINESS ENTITIES | ECTS: 8 | Description of the Subject
BUSINESS LAW | ECTS: 7 | Description of the Subject

TOTAL: 36

2nd YEAR – ELECTIVE SUBJECTS   (by Subject and Lecturer in the academic year)

(Student selects 2 Subjects)

MODERN BUSINESS CONTRACTS | ECTS: 6 | Description of the Subject
PLANNING AND DECISION MAKING PROCESS IN BUSINESS | ECTS: 6 | Description of the Subject
ADMINISTRATIVE LAW AND ADMINISTRATIVE PROCEDURE | ECTS: 6 | Description of the Subject
PUBLIC-PRIVATE PARTNERSHIP AND PUBLIC PROCUREMENT LAW | ECTS: 6 | Description of the Subject
INFORMATION TECHNOLOGY FORENSIC INVESTIGATION | ECTS: 6 | Description of the Subject
STATISTICS FOR FRAUD INVESTIGATORS | ECTS: 6 | Description of the Subject
USING INFORMATION SYSTEMS | ECTS: 6 | Description of the Subject
FORENSICS OF GOVERNANCE AND PROJECT MANAGEMENT | ECTS: 6 | Description of the Subject
REGULATIONS ON MISDEMEANOURS | ECTS: 6 | Description of the Subject

TOTAL: 12

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