FORENSIC ACCOUNTING

ACC3FOA

2021

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/Exchange StudentsYes

Subject year levelYear Level 3 - UG

Available as ElectiveYes

Learning ActivitiesLecture and tutorial classes, online resources, self-assessment activities, and in-class discussions and review.

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesACC1AMD

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Readings

Fraud Examination

Resource TypePrescribed

Resource RequirementN/A

AuthorAlbrecht, Albrecht, Albrecht and Zimbelman

YearN/A

Edition/Volume6th

PublisherCengage Learning

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

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.

Subject options

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Start date between: and    Key dates

Melbourne (Bundoora), 2021, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorLachlan McDonald-Kerr

Class requirements

LectureWeek: 10 - 22
One 2.00 h 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 h 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/AOtherIndividualNo20 SILO1, SILO2, SILO3

One Group Assignment (1,000-word equivalent)

N/AAssignmentGroupNo20 SILO3, SILO4, SILO5

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

N/ACentral examIndividualNo60 SILO1, SILO2, SILO3, SILO4, SILO5