ACCT20079 - Forensic Accounting

General Information

Unit Synopsis

Fraud is a major problem, estimated to cost Australia over $3 billion each year. The incidence of fraud and corporate failure is increasing along with its cost. This unit is designed to provide you with an understanding of the risks of fraud or corporate failure occurring and an appreciation for the subsequent forensic review and processes. You will learn appropriate preventive and detective methods, examine the wide range of fraud threats to individuals and organisations, and appreciate the relevant legal resolution processes.

Details

Level Postgraduate
Unit Level 9
Credit Points 6
Student Contribution Band 3
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites

Pre-requisite

ACCT20075 Auditing and Ethics

LAWS20058 Australian Commercial Law

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 2 - 2019

Term 2 - 2019 Profile
Brisbane
Melbourne
Online
Sydney
Term 3 - 2019 Profile
Online

Attendance Requirements

All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Assessment Overview

Recommended Student Time Commitment

Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.

Assessment Tasks

Assessment Task Weighting
1. Online Quiz(zes) 10%
2. Practical Assessment 30%
3. Examination 60%

This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%).

Consult the University’s Grades and Results Policy for more details of interim results and final grades

Past Exams

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Previous Feedback

Term 2 - 2018 : The overall satisfaction for students in the last offering of this course was 5 (on a 5 point Likert scale), based on a 66.67% response rate.

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Source: Moodle
Feedback
The unit benefitted from its use of real-world, in-class activities and the practical experience of the teaching staff.
Recommendation
The use of these teaching strategies and teaching team will be continued.
Action Taken
Nil.
Unit learning Outcomes

On successful completion of this unit, you will be able to:

  1. Distinguish the source of potential fraud threats to organisations
  2. Apply Fraud Triangle Theory to identify potential fraudsters
  3. Distinguish known fraud methods and identify internal controls that reduce opportunities for fraud
  4. Recognise and understand accounting symptoms of fraud, and follow investigation processes
  5. Detect symptoms of financial statement fraud
  6. Distinguish the criminal and civil legal processes for resolving alleged fraud.


Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3 4 5 6
1 - Online Quiz(zes)
2 - Practical Assessment
3 - Examination
Alignment of Graduate Attributes to Learning Outcomes
Advanced Level
Professional Level
Graduate Attributes Learning Outcomes
1 2 3 4 5 6
1 - Knowledge
2 - Communication
3 - Cognitive, technical and creative skills
4 - Research
5 - Self-management
6 - Ethical and Professional Responsibility
7 - Leadership
Alignment of Assessment Tasks to Graduate Attributes
Advanced Level
Professional Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7
1 - Online Quiz(zes)
2 - Practical Assessment
3 - Examination