FORENSIC ACCOUNTING

ACC3FOA

2015

Credit points: 15

Subject outline

Forensic accounting may refer to any type of accounting work that is employed for litigation purposes. Fraud examination is sometimes referred to in the same context as forensic accounting. More specifically it is a process used to resolve allegations of fraud that involves accumulating evidence, investigating systems and internal controls, detecting circumstances of fraud and writing reports. This unit focuses on the investigative side of fraud examination and provides an introduction to theory and concepts underpinning this topic.

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 ACC1IFA or ACC1AIS

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. Understand 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 criminology and ethics with regard to fraud and the 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)

03. Explain proactive approaches to detecting and preventing fraud and discuss 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. Discuss and evaluate fraud against organisations and E-Commerce

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

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Start date between: and    Key dates

Melbourne, 2015, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment size200

Enrolment information Seminar Delivery Style of Subject Order of application

Subject Instance Co-ordinatorLachlan McDonald-Kerr

Class requirements

Lecture/Workshop Week: 10 - 22
One 3.0 hours lecture/workshop per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.
"Students are to attend the seminar each week. Weekly session will be interactive mode, with a combined seminar / workshop/ tutorial"

Assessments

Assessment elementComments% ILO*
Class-work30 01, 02, 03, 04
one 3-hour final examination70 01, 02, 03, 04, 05