Overview

The unit aims to introduce students to concepts of forensic accounting and the process of fraud examination. The objective of this unit is to develop questioning and inquisitive minds in our students by studying the elements of fraud from detection to prevention.

Requisites

Prerequisites
ACC10007 Financial Information for Decision Making

Rule

150 Credit Points

AND

ACC10007 Financial Information for Decision Making

Teaching periods
Location
Start and end dates
Last self-enrolment date
Census date
Last withdraw without fail date
Results released date

Unit learning outcomes

Students who successfully complete this unit will be able to:
 

  1. Identify and explain the fundamentals relating to the nature, types and symptoms of fraud
  2. Use various frameworks to investigate why people commit fraud
  3. Demonstrate an ability to detect, investigate and minimize fraud occurrences
  4. Work in diverse groups to analyse and extrapolate meaning from authentic fraud case studies

Teaching methods

Hawthorn Online

Type Hours per week Number of weeks Total (number of hours)
Online
Directed Online Learning and Independent Learning		12.50 12 weeks 150
TOTAL150

All Applicable Locations and Swinburne Online

Type Hours per week Number of weeks Total (number of hours)
On-campus
Class		2.00 12 weeks 24
Online
Lecture		1.00 12 weeks 12
Unspecified Activities
Independent Learning		9.50 12 weeks 114
Online
Directed Online Learning and Independent Learning		12.50 12 weeks 150
TOTAL300

Assessment

Type Task Weighting ULO's
AssessmentIndividual 30 - 50% 1,3 
AssessmentIndividual 20 - 30% 1,3 
AssignmentGroup 20 - 30% 1,3,4 
Mid-Semester TestIndividual 10 - 20% 1,2 

Content

  • Nature and objectives of a forensic audit
  • Motivations for fraud
  • Fraud prevention
  • Recognising the symptoms of fraud
  • Types of fraud
  • Legal framework to forensic auditing

Study resources

Reading materials

A list of reading materials and/or required textbooks will be available in the Unit Outline on Canvas.