ACCG847: Forensic Accounting
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Lecturer in charge |
Mr Allan Drummond |
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Availability |
D2 - Day; Offered in the second half-year
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| Unit Outline |
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Websites |
Coursework unit website - Online learning @ MQ (Login required) |
Also refer to the MCom + MIB Student Guide
Description
Forensic accounting covers two broad areas (i) litigation support and (ii) investigative accounting. This unit focuses on the investigative accounting aspects of forensic accounting. Investigative accounting involves determining whether criminal matters such as employee theft, securities fraud, financial statement fraud, identity theft and insurance fraud have occurred. This unit will examine these issues from both a local and international perspective.
Topics
- Fraud perpetrators and their motivation
- Fraud symptoms
- Evidence collection and evaluation
- Legal elements of fraud
- Report writing, testifying and interviewing witnesses and perpetrators
- Financial statement fraud
- Fraud prevention and fraud policies
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