Students
ACCG888 – Investigation Engagements
2019 – S1 Online
General Information
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| Unit convenor and teaching staff |
Unit convenor and teaching staff
Convenor - Lecturer
Kathleen Clough
by appointment
Rahat Munir
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| Credit points |
Credit points
4
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| Prerequisites |
Prerequisites
Admission to GradDipForAccg or MCom
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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 begins with an overview of the investigation process and the Accounting Professional & Ethical Standards Board (APESB)’s Standard APES 215 which sets out the mandatory requirements for providing forensic accounting services. The unit addresses all aspects of the investigation process, from planning the scope and structure and case management, to obtaining, handling and analysing documentary and testimonial evidence, through to reporting the findings and closing the investigation. Students completing this unit are expected to be able to prepare, analyse and appraise investigation reports and issues related to their preparation and use in various business contexts. This unit develops graduate capabilities centered upon critical, analytical and integrative thinking, problem solving capability and develop students’ ability to make professional judgements.
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Important Academic Dates
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
Learning Outcomes
On successful completion of this unit, you will be able to:
- Describe how to plan and manage an investigation
- Manage and apply investigative tools such as background research, data analysis, and forensic technology
- Identify, manage, and analyse various types of evidence
- Prepare for, and undertake, an investigative interview
- Understand the concepts of evidence integrity and chain of evidence
General Assessment Information
| Expected Workload - Activities | Hours |
| Online Lectures | 20 |
| Assessment Task 1 (Participation including preparation) | 20 |
| Assessment Task 2 (Case Study) | 20 |
| Assessment Task 3 (Investigation Report) | 40 |
| Reading required material/self-study | 50 |
| TOTAL | 150 |
Assessment Tasks
| Name | Weighting | Hurdle | Due |
|---|---|---|---|
| Participation | 20% | No | Weekly |
| Case Study | 30% | No | 2 pm 9/4/2019 |
| Investigation Report | 50% | No | 2 pm 4/6/2019 |
Participation
Due: Weekly
Weighting: 20%
Students will participate in an online weekly discussion forum focusing on the relevant Topic's readings and materials.
See Assessment Guide on iLearn for more information.
On successful completion you will be able to:
- Describe how to plan and manage an investigation
- Identify, manage, and analyse various types of evidence
- Prepare for, and undertake, an investigative interview
- Understand the concepts of evidence integrity and chain of evidence
Case Study
Due: 2 pm 9/4/2019
Weighting: 30%
Students will be presented with a case study and questions relating to that case study.
In this assignment students are required to analyse the relevant issues arising from the case presented. It must show evidence of research. It must be submitted via iLearn/Turnitin no later than 2 pm on Tuesday 9/4/2019
No extensions will be granted. Late tasks will be accepted up to 48 hours after the submission deadline. 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 a Special Consideration application is made and approved.
See Assessment Guide on iLearn for more information.
On successful completion you will be able to:
- Describe how to plan and manage an investigation
- Manage and apply investigative tools such as background research, data analysis, and forensic technology
- Identify, manage, and analyse various types of evidence
Investigation Report
Due: 2 pm 4/6/2019
Weighting: 50%
In this assessment students will be required to demonstrate their knowledge of investigations by preparing a comprehensive investigation report.
Students are required to analyse the relevant issues arising from preparation of the Report and must show evidence of the application of unit content. It must be submitted via iLearn/Turnitin no later than 2 pm on Tuesday 4/6/2019
No extensions will be granted. Late tasks will be accepted up to 48 hours after the submission deadline. 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 a Special Consideration application is made and approved.
See Assessment Guide on iLearn for more information.
On successful completion you will be able to:
- Manage and apply investigative tools such as background research, data analysis, and forensic technology
- Identify, manage, and analyse various types of evidence
- Prepare for, and undertake, an investigative interview
- Understand the concepts of evidence integrity and chain of evidence
Delivery and Resources
Delivery
This is an online unit. Details of assessments and online discussion forums will be available on iLearn.
Required and Recommended Texts and/or Materials
The unit is based upon a selection of reading materials including text chapters; professional reports; articles. Seminar content and reading materials are set out in the Unit Schedule herewith. Reading material will be accessible via iLearn from the commencement of Session.
Seminars may make use of PowerPoint; overhead projectors; visualisers.
There is a web page for this unit.
Unit Schedule
This is an online Unit – it has 13 seminars scheduled over the session.
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Week |
Readings |
Learning Outcome |
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Week 1 |
APES215
Forensic Accounting, R. Rufus and others, Chapter 7 Conducting a Fraud Investigation
Corruption in Focus, Crime and Corruption Commission, Chapter 6 Planning an investigation (2016) |
LO 1: Describe how to plan and manage an investigation
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Week 2 |
LO 1: Describe how to plan and manage an investigation
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Week 3 |
PricewaterhouseCoopers, Electronic evidence - What if there’s no paper trail? (2008)
J. Brozovsky and J. Luo, Digital forensics: a new challenge for accounting professionals (Strategic Finance, 2013)
R. Kardell, Analysis of digital financial data (FBI Law Enforcement Bulletin, 2011)
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LO 2: Manage and apply investigative tools such as background research, data analysis and forensic technology
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Week 4 |
LO 2: Manage and apply investigative tools such as background research, data analysis and forensic technology
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Week 5 |
A Guide to Forensic Accounting Investigation, Thomas W. Golden, Chapter 17 Data Mining
Fraud Examinations, W. Steve Albrecht and others, Chapter 10 Inquiry Methods and Fraud Reports
EY, Forensic Data Analytics (2013) |
LO 3: Identify, manage and analyse various types of evidence
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Week 6 |
LO 3: Identify, manage and analyse various types of evidence
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Week 7 |
LO 3: Identify, manage and analyse various types of evidence
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Week 8 |
A Guide to Forensic Accounting Investigation, Thomas W. Golden, Chapter 16 The Art of the Interview |
LO 4: Prepare for and undertake an investigative interview
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Week 9 |
LO 4: Prepare for and undertake an investigative interview
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Week 10 |
LO 4: Prepare for and undertake an investigative interview
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Week 11 |
Essentials of Forensic Accounting, Michael A. Crain and others, Chapter 11 Digital Forensics |
LO 5: Understand the concepts of evidence integrity and chain of custody
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Week 12 |
LO 5: Understand the concepts of evidence integrity and chain of custody
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Week 13 |
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Revision |
Policies and Procedures
Macquarie University policies and procedures are accessible from Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central). Students should be aware of the following policies in particular with regard to Learning and Teaching:
- Academic Appeals Policy
- Academic Integrity Policy
- Academic Progression Policy
- Assessment Policy
- Fitness to Practice Procedure
- Grade Appeal Policy
- Complaint Management Procedure for Students and Members of the Public
- Special Consideration Policy (Note: The Special Consideration Policy is effective from 4 December 2017 and replaces the Disruption to Studies Policy.)
Undergraduate students seeking more policy resources can visit the Student Policy Gateway (https://students.mq.edu.au/support/study/student-policy-gateway). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
If you would like to see all the policies relevant to Learning and Teaching visit Policy Central (https://staff.mq.edu.au/work/strategy-planning-and-governance/university-policies-and-procedures/policy-central).
Student Code of Conduct
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/study/getting-started/student-conduct
Results
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
Student Support
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to improve your marks and take control of your study.
Student Services and Support
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
Student Enquiries
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
IT Help
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
Graduate Capabilities
PG - Discipline Knowledge and Skills
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:
Learning outcomes
- Describe how to plan and manage an investigation
- Manage and apply investigative tools such as background research, data analysis, and forensic technology
- Identify, manage, and analyse various types of evidence
- Prepare for, and undertake, an investigative interview
- Understand the concepts of evidence integrity and chain of evidence
Assessment tasks
- Participation
- Case Study
- Investigation Report
PG - Critical, Analytical and Integrative Thinking
Our postgraduates will be capable of utilising and reflecting on prior knowledge and experience, of applying higher level critical thinking skills, and of integrating and synthesising learning and knowledge from a range of sources and environments. A characteristic of this form of thinking is the generation of new, professionally oriented knowledge through personal or group-based critique of practice and theory.
This graduate capability is supported by:
Learning outcomes
- Manage and apply investigative tools such as background research, data analysis, and forensic technology
- Identify, manage, and analyse various types of evidence
- Prepare for, and undertake, an investigative interview
- Understand the concepts of evidence integrity and chain of evidence
Assessment tasks
- Participation
- Case Study
- Investigation Report
PG - Effective Communication
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:
Learning outcomes
- Manage and apply investigative tools such as background research, data analysis, and forensic technology
- Identify, manage, and analyse various types of evidence
- Prepare for, and undertake, an investigative interview
- Understand the concepts of evidence integrity and chain of evidence
Assessment tasks
- Participation
- Case Study
- Investigation Report