FORENSIC ACCOUNTING

ACC3FOA

2018

Credit points: 15

Subject outline

Forensic accounting involves applying specialist accounting knowledge and investigative skills in the areas of litigation support and fraud examination. This subject focuses on the fraud examination aspects of forensic accounting. It aims to develop your knowledge of key theoretical and conceptual aspects of fraud examination. In this subject, you will develop an understanding of the nature of fraud, different types of fraud, approaches to fraud prevention, methods of fraud detection, and key elements of fraud investigations.

SchoolLa Trobe Business School

Credit points15

Subject Co-ordinatorLachlan McDonald-Kerr

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites ACC2CRE

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditionsN/A

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
Discipline SpecificFraud Examination (5th edition)PrescribedAlbrecht, Albrecht, Albrecht and Zimbelman (2014)Cengage Learning

Graduate capabilities & intended learning outcomes

01. Explain and interpret the underlying concepts and functions of forensic accounting and fraud examination.

Activities:
Class discussion, and weekly class exercise requirements
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

02. Discuss the nature of fraud and analyse the different approaches to reducing fraud.

Activities:
Class discussion, and weekly class exercise requirements
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

03. Describe and interpret approaches to detecting and preventing fraud and fraud schemes.

Activities:
Class discussion, and weekly class exercise requirements
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

04. Discuss and evaluate financial statement fraud.

Activities:
Class discussion, and weekly class exercise requirements
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

05. Analyse fraud against organisations, consumer fraud and fraud in the e-commerce environment.

Activities:
Class discussion, and weekly class exercise requirements
Related graduate capabilities and elements:
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Inquiry and Analytical Skills
Discipline -Specific Knowledge and Skills

Subject options

Select to view your study options…

Start date between: and    Key dates

Melbourne, 2018, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorLachlan McDonald-Kerr

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"Students are to attend the lecture each week."

Tutorial Week: 11 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 11 to week 22 and delivered via face-to-face.
"Students are to attend one tutorial each week."

Assessments

Assessment elementComments% ILO*
one 1-hour in-class examination (1,000-word equivalent)Individual assessment.25 01, 02, 03
one 10-min oral presentation (500-word equivalent)Group assessment.15 03, 04, 05
one 3-hour final examination (3,000-word equivalent)Hurdle requirement. Students must achieve at least 45% in the final examination as well as an overall total of 50% to pass the subject.60 01, 02, 03, 04, 05