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 | SCA Band 4 |
| Fraction of Full-Time Student Load | 0.125 |
| Pre-requisites or Co-requisites |
Pre-requisite ACCT20072 Accounting Systems & Information Assurance Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework). |
| Class Timetable | View Unit Timetable |
| Residential School | No Residential School |
Unit Availabilities from Term 2 - 2026
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).
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. Report | 40% |
| 3. Group Work | 50% |
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%).
Past Exams
All University policies are available on the Policy web site, however you may wish to directly view the following policies below.
This list is not an exhaustive list of all University policies. The full list of policies are available on the Policy web site.
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: SUTE
Provided clear and knowledgeable explanations. Provided valuable feedback.
State clear unit requirements. Provide useful feedback.
Unit requirements were stated clearly in the unit profile and assessment tasks. Useful feedback was provided on assessments.
Source: SUTE
The unit was well-structured. Assessment feedback was helpful for understanding areas of improvement. The lecture materials and Moodle resources were clear and useful. Overall, achieved positive learning experience.
Provide additional practical examples for some of the more complex topics.
In Progress
On successful completion of this unit, you will be able to:
- Understand the sources and organisational contexts of fraud risk
- Apply and critique fraud theories in professional judgement
- Appraise fraud methods and design robust internal control responses to reduce opportunities for fraud
- Diagnose accounting anomalies and other symptoms of fraud and evaluate relevant investigative processes
- Analyse and compare legal frameworks for fraud resolution.
N/A
| Assessment Tasks | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Online Quiz(zes) | • | • | |||
| 2 - Report | • | • | • | • | • |
| 3 - Group Work | • | • | • | ||
| Graduate Attributes | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Knowledge | • | • | • | • | • |
| 2 - Communication | • | • | • | ||
| 3 - Cognitive, technical and creative skills | • | ||||
| 4 - Research | • | • | • | ||
| 6 - Ethical and Professional Responsibility | • | ||||
| Assessment Tasks | Graduate Attributes | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 8 | |