This course provides students with an understanding of forensic accounting and the role of accounting in financial fraud investigations. Forensic accounting requires the application of accounting and critical analysis skills. Students are introduced to the process of financial fraud investigation which involves analysing and preparing financial information for the purpose of achieving a resolution via the legal system. The topics covered include gathering evidence; analysing and reporting relevant financial information; fraud and financial crimes; the process of conducting a fraud investigation; and how to prepare evidence for litigation purposes.
Learning Outcomes
Upon successful completion, students will have the knowledge and skills to:
- Demonstrate an understanding of current issues and techniques relevant to forensic accounting and fraud investigation.
- Analyse and appraise complex issues in forensic accounting and fraud investigation.
- Evaluate complex ideas and apply relevant forensic accounting theories and techniques in forensic investigations.
- Formulate well-reasoned and coherent arguments and reach well considered conclusions.
Indicative Assessment
- Typical assessment may include but is not restricted to: class participation, exams, assignments, quizzes and other assessments as appropriate. Further details will be made available via the Class Summary. (100) [LO 1,2,3,4]
The ANU uses Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.
Workload
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course, reading, writing and assignment work.
Inherent Requirements
Not applicable
Requisite and Incompatibility
Prescribed Texts
Information about the prescribed textbook (if any) will be made available via the Class Summary.
Fees
Tuition fees are for the academic year indicated at the top of the page.
Commonwealth Support (CSP) Students
If you have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). More information about your student contribution amount for each course at Fees.
- Student Contribution Band:
- 34
- Unit value:
- 6 units
If you are a domestic graduate coursework student with a Domestic Tuition Fee (DTF) place or international student you will be required to pay course tuition fees (see below). Course tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.
Where there is a unit range displayed for this course, not all unit options below may be available.
| Units | EFTSL |
|---|---|
| 6.00 | 0.12500 |
Course fees
- Domestic fee paying students
| Year | Fee | Description |
|---|---|---|
| 2024 | $4680 | Standard Rate |
| 2024 | $3720 |
Grandfathered Rate*
*continuing students in nominated programs only. See fee website |
- International fee paying students
| Year | Fee |
|---|---|
| 2024 | $6000 |
Offerings, Dates and Class Summary Links
ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials so they can better plan their time. Find out more on the Timetable webpage.
Class summaries, if available, can be accessed by clicking on the View link for the relevant class number.
First Semester
| Class number | Class start date | Last day to enrol | Census date | Class end date | Mode Of Delivery | Class Summary |
|---|---|---|---|---|---|---|
| 3982 | 19 Feb 2024 | 26 Feb 2024 | 05 Apr 2024 | 24 May 2024 | In Person | View |
