Babita Deokaran was the acting chief director of financial accounting in the Gauteng Department of Health when she identified the fraud. According to Learning Unit 5, which specialisation of accountancy professional does her role most closely match?

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External auditor, because she independently verified the hospital's financial statements.

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Registered Government Auditor, because she was appointed by the Auditor-General's office.

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Management accountant, because she prepared budgets for the health department.

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Tax professional, because she specialised in tax returns and VAT compliance.

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Financial accountant, because she worked within the institution analysing financial records and identifying irregularities in the procurement data.

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Babita Deokaran was the acting chief director of financial accounting in the Gau...

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