Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group learning activities on campus for the second half-year, while keeping an online version available for those students unable to return or those who choose to continue their studies online.
To check the availability of face to face activities for your unit, please go to timetable viewer. To check detailed information on unit assessments visit your unit's iLearn space or consult your unit convenor.
Unit convenor and teaching staff |
Unit convenor and teaching staff
Kathleen Clough
|
---|---|
Credit points |
Credit points
10
|
Prerequisites |
Prerequisites
(20cp at 6000 level or above including ACCG611 or ACCG6011) or (admission to GradDipForAccg or MForAccgFinCri or MCybergovMgnt or MCTerrorism or MCrim or MCyberSecAnalysis or MIntell or MSecStrategicStud)
|
Corequisites |
Corequisites
|
Co-badged status |
Co-badged status
|
Unit description |
Unit description
This unit examines the essential aspects of the forensic investigation process including the mandatory requirements for providing forensic accounting services, planning the scope and structure of the investigation and case management; obtaining, handling and analysing documentary and testimonial evidence; and finally, reporting the findings and closing the investigation. On completing this unit students will be able to prepare, analyse and appraise investigation reports and issues related to their preparation and use in various business contexts. |
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:
Late Submission(s) of Assessment
Late Submission(s): Where assessment is to be submitted through Turnitin, late assessment must also, where applicable, be submitted through Turnitin. 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 incurs a 20% penalty). Late submissions will not be accepted after solutions have been discussed and/or made available. This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration Policy must be made within 5 (five) business days of the due date and time.
Name | Weighting | Hurdle | Due |
---|---|---|---|
Participation | 20% | No | Weekly, 11.59PM Sunday |
Investigation Plan | 30% | No | Wednesday, 9th September 2020 (2PM) - Week 7 |
Case Study | 50% | No | Wednesday, 28th October 2020 (2PM) - Week 12 |
Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Weekly, 11.59PM Sunday
Weighting: 20%
This assessment involves evidence of preparation for, participation in, and contribution to the online discussion forum and may include presentations, questions or written exercises.
Assessment Type 1: Practice-based task
Indicative Time on Task 2: 25 hours
Due: Wednesday, 9th September 2020 (2PM) - Week 7
Weighting: 30%
In this assessment students are required to demonstrate their understanding of how to plan and manage an investigation, how to manage and apply investigative tools to advance an investigation and how to identify, manage, and analyse various types of evidence. Students must also show evidence of research. The submission should not exceed 2000 words.
Assessment Type 1: Case study/analysis
Indicative Time on Task 2: 40 hours
Due: Wednesday, 28th October 2020 (2PM) - Week 12
Weighting: 50%
In this assessment students will be presented with a case study and will be required to critically reflect on the case study by analysing the relevant issues arising from the identification, collection and preservation of evidence, and the preparation of an investigative interview. The submission should not exceed 2500 words.
1 If you need help with your assignment, please contact:
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
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. Lecture content and reading materials are set out in the Unit Schedule herewith. Reading material will be accessible via iLearn from the commencement of Session.
There is a web page for this unit. There is also a reading list for this unit available in Leganto.
Unit Schedule
This is an online Unit – it has 13 seminars scheduled over the session.
Week |
Readings |
Learning Outcome |
Week 1 |
LO 1 Readings (Weeks 1 - 2) 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: Explain and examine how to plan and manage a forensic investigation to define responsibilities of stakeholders, analyse information, identify investigation directions, and conduct risk assessments for limitations and opportunities.
|
Week 2 |
LO 1: Explain and examine how to plan and manage a forensic investigation to define responsibilities of stakeholders, analyse information, identify investigation directions, and conduct risk assessments for limitations and opportunities.
|
|
Week 3 |
LO 2 Readings (Weeks 3 - 4) 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)
|
LO 2: Manage and apply investigative tools such as background research, data analysis, and forensic technology, to forensically process collected data, assess, and extract information of interest.
|
Week 4 |
LO 2: Manage and apply investigative tools such as background research, data analysis, and forensic technology, to forensically process collected data, assess, and extract information of interest.
|
|
Week 5 |
LO 3 Readings (Weeks 5 - 7) 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: Explore and analyse various types of evidence essential to advance investigations and facilitate proper and secure recording of evidence, using information management systems to preserve the integrity of the data.
|
Week 6 |
LO 3: Explore and analyse various types of evidence essential to advance investigations and facilitate proper and secure recording of evidence, using information management systems to preserve the integrity of the data.
|
|
Week 7 |
LO 3: Explore and analyse various types of evidence essential to advance investigations and facilitate proper and secure recording of evidence, using information management systems to preserve the integrity of the data.
|
|
Week 8 |
LO 4 Readings (Weeks 8 - 10) A Guide to Forensic Accounting Investigation, Thomas W. Golden, Chapter 16 The Art of the Interview |
LO 4: Formulate and execute an investigative interview to obtain complete, accurate, and reliable information to achieve investigation objectives.
|
Week 9 |
LO 4: Formulate and execute an investigative interview to obtain complete, accurate, and reliable information to achieve investigation objectives.
|
|
Week 10 |
LO 4: Formulate and execute an investigative interview to obtain complete, accurate, and reliable information to achieve investigation objectives.
|
|
Week 11 |
LO 5 Readings (Weeks 11 - 12) Essentials of Forensic Accounting, Michael A. Crain and others, Chapter 11 Digital Forensics |
LO 5: Synthesise the concepts of evidence integrity and chain of evidence in the identification, acquisition and storage of data to prevent contamination and maintain admissibility of evidence.
|
Week 12 |
LO 5: Synthesise the concepts of evidence integrity and chain of evidence in the identification, acquisition and storage of data to prevent contamination and maintain admissibility of evidence.
|
|
Week 13 |
|
Revision |
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:
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).
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 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
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 help you improve your marks and take control of your study.
The Library provides online and face to face support to help you find and use relevant information resources.
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
If you are a Global MBA student contact globalmba.support@mq.edu.au
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.
Date | Description |
---|---|
27/07/2020 | Modifications made to Assessments 2 and 3 |