FORENSIC ACCOUNTING
ACC3FOA
2017
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. In this subject you will focus on the investigative side of fraud examination as part of an introduction to theory and concepts underpinning this topic.
School: La Trobe Business School
Credit points: 15
Subject Co-ordinator: Lachlan McDonald-Kerr
Available to Study Abroad Students: Yes
Subject year level: Year Level 3 - UG
Exchange Students: Yes
Subject particulars
Subject rules
Prerequisites: ACC2CRE
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Special conditions: N/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. 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)
Melbourne, 2017, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Enrolment information:
Subject Instance Co-ordinator: Lachlan McDonald-Kerr
Class requirements
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."
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."
Assessments
| Assessment element | Comments | % | ILO* |
|---|---|---|---|
| One, Multiple Choice Quiz (in class, individual assessment, broadly equivalent to 1000 essay words) | 20 | 01, 02, 03, 04, 05 | |
| One, Oral Presentation (in class, group assessment, broadly equivalent to 750 essay words) | 20 | 01, 02, 03, 04, 05 | |
| One Final Examination (central exam, individual assessment, broadly equivalent to 2,250 essay words) | 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 |