FORENSIC ACCOUNTING

ACC3FOA

2020

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.

School: La Trobe Business School (Pre 2022)

Credit points: 15

Subject Co-ordinator: Lachlan McDonald-Kerr

Available to Study Abroad/Exchange Students: Yes

Subject year level: Year Level 3 - UG

Available as Elective: No

Learning Activities: N/A

Capstone subject: No

Subject particulars

Subject rules

Prerequisites: ACC1AMD

Co-requisites: N/A

Incompatible subjects: N/A

Equivalent subjects: N/A

Quota Management Strategy: N/A

Quota-conditions or rules: N/A

Special conditions: N/A

Minimum credit point requirement: N/A

Assumed knowledge: N/A

Learning resources

Fraud Examination

Resource Type: Other resource

Resource Requirement: Prescribed

Author: Albrecht, Albrecht, Albrecht and Zimbelman

Year: N/A

Edition/Volume: N/A

Publisher: Cengage Learning

ISBN: N/A

Chapter/article title: N/A

Chapter/issue: N/A

URL: N/A

Other description: N/A

Source location: N/A

Career Ready

Career-focused: No

Work-based learning: No

Self sourced or Uni sourced: N/A

Entire subject or partial subject: N/A

Total hours/days required: N/A

Location of WBL activity (region): N/A

WBL addtional requirements: N/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Creativity and Innovation
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

Intended Learning Outcomes

01. Explain and interpret the underlying concepts and functions of forensic accounting and fraud examination.
02. Discuss the nature of fraud and analyse the different approaches to reducing fraud.
03. Describe and interpret approaches to detecting and preventing fraud and fraud schemes.
04. Discuss and evaluate financial statement fraud.
05. Analyse fraud against organisations, consumer fraud and fraud in the e-commerce environment.

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Subject Instance Co-ordinator: Lachlan McDonald-Kerr

Class requirements

LectureWeek: 10 - 22
One 2.00 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 1.00 hour 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 elementCommentsCategoryContributionHurdle%ILO*

One Mid-semester Test (In-Class) (500-word equivalent).  Individual assessment.

N/AQuizzesIndividualNo20SILO1, SILO2, SILO3

One Group Assignment (1,000-word equivalent)

N/AAssignmentGroupNo20SILO3, SILO4, SILO5

One 3-hour Final Examination (3,000-word equivalent). Individual assessment.

N/ACentral examIndividualNo60SILO1, SILO2, SILO3, SILO4, SILO5