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:

1. Demonstrate an understanding of current issues and techniques relevant to forensic accounting and fraud investigation.
2. Analyse and appraise complex issues in forensic accounting and fraud investigation.
3. Evaluate complex ideas and apply relevant forensic accounting theories and techniques in forensic investigations.
4. Formulate well-reasoned and coherent arguments and reach well considered conclusions.

Research-Led Teaching

This course draws upon business practices, case studies, and relevant accounting research. Students are encouraged to discuss the underlying research and they are also expected to conduct research and refer to empirical accounting research in completing the assessment tasks.

Required Resources

Prescribed Text:

Rufus, R., Miller, L. and Hahn, W. (2015) Forensic Accounting, Global Edition, Pearson Education.

Students are expected to have access to a copy of the prescribed book for the duration of the semester. The text may be available for 2 hour loan in the reserve loan section of the Chifley Library. An e-book version of the text may be available from the Library - further details will be on the course Wattle site when available.

Staff Feedback

Students will be given feedback in the following forms in this course:

• written comments on the return of assessment tasks
• verbal or written feedback during class discussion, or during consultation with staff

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). The feedback given in these surveys is anonymous and provides the Colleges, University Education Committee and Academic Board with opportunities to recognise excellent teaching, and opportunities for improvement. The Surveys and Evaluation website provides more information on student surveys at ANU and reports on the feedback provided on ANU courses.

Other Information

Assessment Requirements

As a further academic integrity control, students may be selected for a 15 minute individual oral examination of their written assessment submissions.

Any student identified, either during the current semester or in retrospect, as having used ghost writing services will be investigated under the University’s Academic Integrity Rule.

COMMUNICATION

Email and the Wattle Course Website

Email and the Wattle course website are the preferred ways of communication.

If necessary, the lecturer and tutors for this course will contact students on their official ANU student email address. Students should use this email address when contacting staff as spam filters used by ANU may not allow other email addresses to be received. Information about your enrolment and fees from the Registrar and Student Services' office will also be sent to this email address.

 

Announcements

Students are expected to check the Wattle site for announcements about this course, e.g. changes to timetables or notifications of cancellations.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Introduction to forensic accounting
2	Forensic accounting and the legal environment
3	Preparing for forensic investigations	Quiz 1
4	Forensic investigation - Gathering evidence
5	Forensic investigation - Financial statement analysis
6	Forensic investigation - Role of technology	Quiz 2
7	Fraud and white-collar crime
8	Fraud investigation
9	Fraud detection and control
10	Transforming data into evidence 1	Team Assignment
11	Transforming data into evidence 2
12	Professional responsibilities

Tutorial Registration

The workshop will be held weekly on campus (starting from Week 2). Enrolment is not required for the workshop.

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 https://www.anu.edu.au/students/program-administration/timetabling].

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Quiz 1	10 %	08/03/2024	22/03/2024	1,2
Quiz 2	10 %	29/03/2024	12/04/2024	1,2
Team Assignment	25 %	07/05/2024	28/05/2024	1,2,3,4
Final Examination	55 %	30/05/2024	27/06/2024	1,2,3,4

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines, which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Misconduct Rule before the commencement of their course. Other key policies and guidelines include:

• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Policy and General Information
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure

Assessment Requirements

The ANU is using 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. For additional information regarding Turnitin please visit the ANU Online website Students may choose not to submit assessment items through Turnitin. In this instance you will be required to submit, alongside the assessment item itself, hard copies of all references included in the assessment item.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Course delivery: On campus lectures (recording on ECHO360); On campus weekly workshop. Please check Wattle for details closer to the start of semester.

Attendance at all classes, while not compulsory, is expected in line with “Code of Practice for Teaching and Learning”, clause 2 paragraph (b).

Examination(s)

Information regarding permitted examination materials for the course will be available on the examination timetable website when the examination timetable is released: http://timetable.anu.edu.au/

Assessment Task 1

Quiz 1

Form and submission: Online through Wattle Quiz.

Due date: Week 3. Quiz will be available during a 24-hour period (from 2pm Thursday to 2pm Friday).

Duration: 30 minutes

Content: Quiz 1 covers Topics 1 and 2.

Feedback: Marks are released through Gradebook. General discussion of the quiz will be provided on Wattle no later than two weeks after the quiz. Individual review is available during consultation hours.

Assessment Task 2

Quiz 2

Form and submission: Online through Wattle Quiz.

Due date: Week 6. Quiz will be available during a 24-hour period (from 2pm Thursday to 2pm Friday).

Duration: 30 minutes

Content: Quiz 2 covers Topics 3, 4 and 5.

Feedback: Marks are released through Gradebook. General discussion of the quiz will be provided on Wattle no later than two weeks after the quiz. Individual review is available during consultation hours.

Assessment Task 3

Team Assignment

Due date: Tuesday of Week 10.

Details: This is a team assignment to be completed in teams of 3 to 4 students. Students are free to choose their own team members and there will be a forum to help find team members on Wattle. Students are encouraged to form a team by Week 6 to allow ample time to complete the team assignment due in Week 10. The formation of the team will be discussed in classes in the lead up to the release of the assignment requirements. The assignment requirements will be available on Wattle latest by the end of Week 6.

Feedback: Feedback will be available via Wattle.

Presentation requirement: Assignments are to be word-processed, using the Times New Roman font size 12 (or equivalent). The line spacing must be at least a line and a half and there must be a minimum page margin 2.5 cm on all sides. Use of strict, professional expression is expected.

Submission: The assignment must be submitted using Turnitin on the course Wattle site. Assignments must include the RSA cover sheet. Please keep a copy of the assignment for your records.

Assessment Task 4

Final Examination

Duration: On-campus invigilated closed book exam with a duration of either 2- or 3-hours writing time plus 15 minutes reading time. Details will be provided no later than Week 10

Coverage: The final exam covers topics from Weeks 1-12 inclusive.

Quiz 1 and 2, in class questions and problems and workshop discussion are good gauges of the types of questions you might encounter in the final exam. Practice questions will be made available closer to the final examination period as part of your preparation.

Centrally administered examinations through Examinations, Graduations & Prizes will be timetabled prior to the examination period. The due date listed in the assessment summary is the earliest possible date. Please check ANU Timetabling for further information. Information regarding exam script viewing will be provided on the Research School of Accounting webpage in due course.

Academic Integrity

Academic integrity is a core part of our culture as a community of scholars. At its heart, academic integrity is about behaving ethically. This means that all members of the community commit to honest and responsible scholarly practice and to upholding these values with respect and fairness. The Australian National University commits to embedding the values of academic integrity in our teaching and learning. We ensure that all members of our community understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. The ANU expects staff and students to uphold high standards of academic integrity and act ethically and honestly, to ensure the quality and value of the qualification that you will graduate with. The University has policies and procedures in place to promote academic integrity and manage academic misconduct. Visit the following Academic honesty & plagiarism website for more information about academic integrity and what the ANU considers academic misconduct. The ANU offers a number of services to assist students with their assignments, examinations, and other learning activities. The Academic Skills and Learning Centre offers a number of workshops and seminars that you may find useful for your studies.

Online Submission

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.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item.

Referencing Requirements

Accepted academic practice for referencing sources that you use in presentations can be found via the links on the Wattle site, under the file named “ANU and College Policies, Program Information, Student Support Services and Assessment”. Alternatively, you can seek help through the Students Learning Development website.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure The Course Convener may grant extensions for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information. In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service — including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy. If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes. Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Diversity and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students