ACC3FOA
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
Learning resources
Readings
| Resource Type | Title | Resource Requirement | Author and Year | Publisher |
|---|---|---|---|---|
| Discipline Specific | Fraud Examination (5th edition) | Prescribed | Albrecht, 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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and 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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and 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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and 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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and 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(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Inquiry and Analytical Skills(Critical Thinking,Creative Problem-solving,Inquiry/Research)
- Discipline -Specific Knowledge and Skills(Discipline-Specific Knowledge and Skills)
Subject options
Select to view your study options…
Melbourne, 2018, Semester 1, Day
Overview
Online enrolmentYes
Maximum enrolment sizeN/A
Enrolment information
Subject Instance Co-ordinatorLachlan McDonald-Kerr
Class requirements
LectureWeek: 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."
TutorialWeek: 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 element | Comments | % | 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 |