To complete this unit satisfactorily, students must attempt all components of the assessments and obtain a minimum aggregate grade of 50%.  

Extensions

You are expected to submit written assessment tasks by the published due date UNLESS you have received written permission to submit your work at a later date from the Unit convenor. No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission – 20% penalty). This penalty does not apply for cases in which an application for disruption of studies is made and approved. No submission will be accepted after solutions have been posted.

Details of how the University defines serious and unavoidable disruption to studies, and information about the processes involved, are contained in the Disruptions to Studies Policy.

CLASSES

Students are required to attend one 3 hours face-to-face seminar per week. This will be held in W5A 204 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 AND RECOMMENDED TEXTS AND/OR MATERIALS

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, 5th Edition,

ISBN: 978-1-305-07914-4

This text will be supplemented with readings available on the unit web site. Also see the seminar discussion and assignments.

The following text is recommended as useful resource:

Hopwood, W.S., Leiner, J. J. and Young G.R., 2012, Forensic Accounting and Fraud Examination, 2nd Edition.

ISBN 9780078136665

The following Journals are useful as additional references:

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

TECHNOLOGY USED AND REQUIRED

Students are expected to have:

Proficiency in Word, Excel and Powerpoint

Knowledge of Macquarie University ilearn - for downloading lecture materials, etc

Knowledge of the library research databases - for accessing additional research material.

Access to a personal computer to be able to access iLearn and submit completed assessment material online.

UNIT WEB PAGE

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

Unit Schedule

Students are expected to spend 150 hours working on this unit. As a guide a student should spend these approximate amounts of time on each of the following activities:

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.

The unit introduces addresses global and sustainability issues as direct areas of study and as necessary implications arising from the materials, assessment and academic discussion and debate in seminars.  We promote sustainability by developing ability in students to research and locate information within the Forensic Accounting discipline. We aim to provide students with an opportunity to obtain skills that will benefit them throughout their career.

​The unit materials have a reference list at the end of each chapter in the prescribed text containing all references used by the authors.  These provide some guidance to references that could be used to research particular issues.