Forensic Accounting
Duration
- One Semester or equivalent
Contact hours
- 36
Aims and objectives
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.
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.
Unit information in detail
- Teaching methods, assessment, general skills outcomes and content.
Teaching methods
Blended Mode:
Scheduled hours: Lectures (12 x 2 hour), Online (12 x 1 hours)
Student workload:
For all teaching and learning structures (both face to face and online), students are expected to spend an average of 150 hours per unit in total over the duration of the study period
This includes all:
• Scheduled teaching and learning events and activities (contact hours timetabled in a face-to-face teaching space) and scheduled online learning events (contact hours scheduled in an online teaching space), and
To be successful, students should:
• Read all prescribed materials and/or view videos in preparation for each class
• Attend and engage in all scheduled classes (face to face or online)
• Start assessment tasks well ahead of the due date, and submit assessments promptly
• Read / listen to all feedback carefully, and consider it for future assessment
• Engage with fellow students and teaching staff (don’t hesitate to ask questions)
Scheduled hours: Lectures (12 x 2 hour), Online (12 x 1 hours)
Student workload:
For all teaching and learning structures (both face to face and online), students are expected to spend an average of 150 hours per unit in total over the duration of the study period
This includes all:
• Scheduled teaching and learning events and activities (contact hours timetabled in a face-to-face teaching space) and scheduled online learning events (contact hours scheduled in an online teaching space), and
• Non-scheduled learning events and activities (including directed online learning activities, assessments, independent study, student group meetings, and research)
• Read all prescribed materials and/or view videos in preparation for each class
• Attend and engage in all scheduled classes (face to face or online)
• Start assessment tasks well ahead of the due date, and submit assessments promptly
• Read / listen to all feedback carefully, and consider it for future assessment
• Engage with fellow students and teaching staff (don’t hesitate to ask questions)
Assessment
1. Online Activities (Individual) 20-30%
2. Assignment (Group ) 20 - 30%
2. Mid-Semester Test (Individual) 10 - 20%3. Final Examination (Individual) 30 - 50%
General skills outcomes
During this unit students will receive feedback on the following key generic skills:
- problem solving skills
- teamwork skills
- analysis skills
- ability to tackle unfamiliar problems
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.
Reading materials
Students are advised to check the unit outline in the relevant teaching period for appropriate textbooks and further reading