Unit convenor and teaching staff |
Unit convenor and teaching staff
Unit Convenor
Renee Radich
Contact via renee.radich@mq.edu.au
5-7pm Tuesday. The preferred initial contact is via email.
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Credit points |
Credit points
4
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Prerequisites |
Prerequisites
ACCG611 or admission to MAdvProfAcc or admission to MCorpGvnce prior to 2013 or admission to MCom or MIntBus or MEc or MActPrac prior to 2011
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit examines various techniques of financial fraud prevention, investigation and detection. Topics will include: motivations for financial fraud, symptoms of financial fraud, financial statement fraud, evidence collection and evaluation, legal report writing, interviewing witnesses and perpetrators, and fraud prevention. Case studies will be used.
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Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Name | Weighting | Due |
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Class Participation | 20% | In designated seminars |
Case Study/ Report | 30% | 11 June 2014 |
Class Test 1 | 25% | 9 April 2014 |
Class Test 2 | 25% | 4 June 2014 |
Due: In designated seminars
Weighting: 20%
Individuals will be required to contribute to assigned class activities and discussions each week. Activities assigned each week will also be submitted online prior to the commencement of the seminar.
In your designated seminars.
Extension:
No extension will be granted.
Penalties:
A mark of ZERO will be assigned for non-submission.
Due: 11 June 2014
Weighting: 30%
Case study by a group of 4/5 students.
One report for each group is to be submitted online in iLearn by 5PM on 11 June 2014. A five minute presentation by each group will be required in class time on 4 June 2014.
Extension:
No extension will be granted.
Penalties:
Students who have not submitted the task prior to the dealine will be awarded a mark of 0 for the task.
Due: 9 April 2014
Weighting: 25%
A 1 hour written test will be held in class and designed to assess a student's knowledge .
Extension:
No extension will be granted. No supplementary test will be offered except in cases in which an application for special consideration is made and approved.
Penalties:
A mark of ZERO will be awarded for not sitting the examination.
Due: 4 June 2014
Weighting: 25%
A 1 hour written test will be held in class and designed to assess a student's knowledge .
Extension:
No extension will be granted. No supplementary test will be offered except in cases in which an application for special consideration is made and approved.
Penalties:
A mark of ZERO will be assigned for not sitting the examination.
Students are required to attend one 3 hours face-to-face seminar per week. This will be held in W6B325 on Wednesdays between 6pm and 9pm.
The timetable for classes can be found on the University web site at:
http://www.timetables.mq.edu.au/
Required Text
The following text is available from the Co-op Bookshop:
Albrecht, S. W., Albrecht C.C., Albrecht C.O. and Zimbelman M.F., 2011, Fraud Examination, South Western, 4th Edition, ISBN-10: 0538470844 or ISBN-13: 9780538470841.
This text will be supplemented with readings available on the unit web site. Also see the seminar discussion and assignments.
The following Journals and texts are useful as additional references:
Recommended journals:
Journal of Forensic Accounting, Auditing and Fraud
Journal of Forensic and Investigative Accounting
Managerial Auditing Journal
Auditing: A Journal of Practice and Theory
Computer Fraud and Security
Forensic Science
Forensic Science International
Environmental Forensics
Other Recommended Texts:
W.S. Hopwood, J.J. Leiner and G.R. Young Forensic Accounting, McGraw-Hill, 2006.
Students are expected to have:
Course material is available on the learning management system (ilearn). The web page for this unit can be found at:
http://mq.edu.au/iLearn/index.htm
Week
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Topic |
Reading |
5 March |
Overview and introduction to nature of fraud |
Albrecht 1 KPMG Fraud Survey 2012 |
12 March |
Why People Commit Fraud |
Albrecht 2 & 3 |
19 March |
Fraud Prevention |
Albrecht 4 |
26 March |
Fraud Detection |
Albrecht 5 |
2 April |
Financial Investigation |
Albrecht 7 & 8 |
9 April |
Inquiry Methods and Fraud Reports Class Test 1 |
Albrecht 10 |
12 April - 27 April |
Mid-Session break
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30 April |
Financial statement fraud - overview |
Albrecht 11 |
7 May |
Financial statement fraud - revenue and inventory related |
Albrecht 12 |
14 May |
Financial statement fraud - liability, asset and inadequate disclosure |
Albrecht 13 |
21 May |
Fraud Against Organisations |
Albrecht 14 |
28 May |
Consumer Fraud and Fraud in E-commerce |
Albrecht 15 & 17 |
4 June |
Class test 2 and Group Presentations |
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11 June |
Group Case Study due online |
Macquarie University policies and procedures are accessible from Policy Central. Students should be aware of the following policies in particular with regard to Learning and Teaching:
Academic Honesty Policy http://mq.edu.au/policy/docs/academic_honesty/policy.html
Assessment Policy http://mq.edu.au/policy/docs/assessment/policy.html
Grading Policy http://mq.edu.au/policy/docs/grading/policy.html
Grade Appeal Policy http://mq.edu.au/policy/docs/gradeappeal/policy.html
Grievance Management Policy http://mq.edu.au/policy/docs/grievance_management/policy.html
Disruption to Studies Policy http://www.mq.edu.au/policy/docs/disruption_studies/policy.html The Disruption to Studies Policy is effective from March 3 2014 and replaces the Special Consideration Policy.
In addition, a number of other policies can be found in the Learning and Teaching Category of Policy Central.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/support/student_conduct/
Macquarie University uses the following grades in coursework units of study:
Grade descriptors and other information concerning grading are contained in the Macquarie University Grading Policy which is available at:
http://www.mq.edu.au/policy/docs/grading/policy.html
If, at the conclusion of the unit, you have performed below expectations, and are considering lodging an appeal of grade and/or viewing your final exam script please refer to the following website which provides information about these processes and the cut off dates in the first instance. Please read the instructions provided concerning what constitutes a valid grounds for appeal before appealing your grade.
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
For help with University computer systems and technology, visit http://informatics.mq.edu.au/help/.
When using the University's IT, you must adhere to the Acceptable Use Policy. The policy applies to all who connect to the MQ network including students.
Our postgraduates will be able to demonstrate a significantly enhanced depth and breadth of knowledge, scholarly understanding, and specific subject content knowledge in their chosen fields.
This graduate capability is supported by:
Our postgraduates will be capable of systematic enquiry; able to use research skills to create new knowledge that can be applied to real world issues, or contribute to a field of study or practice to enhance society. They will be capable of creative questioning, problem finding and problem solving.
This graduate capability is supported by:
Our postgraduates will be able to communicate effectively and convey their views to different social, cultural, and professional audiences. They will be able to use a variety of technologically supported media to communicate with empathy using a range of written, spoken or visual formats.
This graduate capability is supported by:
The unit gives you opportunities to conduct your own research and gives you practice in applying research findings in your assessment tasks. Students will be required to use library resources to research beyond these materials in undertaking research to complete their tasks.