Failure, Fraud and Forensic Accounting

Course aim

Failure, Fraud and Forensic Accounting seeks to provide an introduction to the processes and practices used to enable the prevention, detection and investigation of failures or fraud within accounting systems. It will cover relevant aspects of internal controls, common types of financial failures and frauds experienced by organisations, and the processes for investigating and prosecuting frauds.

Course content

Common frauds and ‘failures’ in organisations: Corporate governance: Internal controls – overview: Internal controls in specific operations: Nature and incidence of financial fraud in organisations: Corporate governance and fraud: Internal controls and fraud: Monitoring organisations: The role of internal audits: The role of external audits: The role of fraud audits: Forensic accounting – introduction: Forensic accounting legal environments: Forensic accounting applications.

Textbook(s)

Singleton T, Singleton A, Bologna G, and Lindquist 2010, Fraud Auditing and Forensic Accounting, 4th edn, Wiley

Leeson D, DiSisto S, and Flanders D 2010, Internal Controls and Corporate Governance , 3rd edn, Pearson

Prerequisite(s)

This course is only available to those holding a degree (or equivalent) in Accounting

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Seminar	3 hours x 13 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Case based group report, Examination, Presentation

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 4C)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.