Session 2 Learning and Teaching Update
The decision has been made to conduct study online for the remainder of Session 2 for all units WITHOUT mandatory on-campus learning activities. Exams for Session 2 will also be online where possible to do so.
This is due to the extension of the lockdown orders and to provide certainty around arrangements for the remainder of Session 2. We hope to return to campus beyond Session 2 as soon as it is safe and appropriate to do so.
Some classes/teaching activities cannot be moved online and must be taught on campus. You should already know if you are in one of these classes/teaching activities and your unit convenor will provide you with more information via iLearn. If you want to confirm, see the list of units with mandatory on-campus classes/teaching activities.
Visit the MQ COVID-19 information page for more detail.
Unit convenor and teaching staff |
Unit convenor and teaching staff
Lecturer
Stefan Williams
Contact via By email please
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
ACCG611 or ACCG6011 or (admission to MAdvProfAcc or MCyberSec or GradCertForAccg or GradDipForAccg or MForAccgFinCri)
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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 issues relevant to forensic accounting and the role played by the forensic accountant in the legal and business context. It covers various techniques of financial fraud prevention, investigation and detection. Students will develop an understanding of the motivations for, and symptoms of, financial fraud. Topics include processes of evidence collection and evaluation, legal report writing, interviewing witnesses, fraud prevention, and an introduction to financial and data analysis processes. By the conclusion of the unit students will have gained essential forensic accounting skills. |
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 | Hurdle | Due |
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Class Test | 10% | No | 12/08/2021 |
Final Exam | 30% | No | During university examination period |
Participation | 20% | No | Throughout semester. |
Assignment | 40% | No | 16 October 2021 |
Assessment Type 1: Quiz/Test
Indicative Time on Task 2: 10 hours
Due: 12/08/2021
Weighting: 10%
The test will be held in class in the first half of the session. The test may include one, or a combination of, the following types of assessment: multiple-choice questions, true/false questions, short answer style questions.
Assessment Type 1: Examination
Indicative Time on Task 2: 20 hours
Due: During university examination period
Weighting: 30%
A two-hour online examination (open book) will be held during the University Examination period.
Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Throughout semester.
Weighting: 20%
This assessment involves evidence of preparation for, participation in, and contribution to the class and may include presentations, questions or written exercises.
Assessment Type 1: Report
Indicative Time on Task 2: 35 hours
Due: 16 October 2021
Weighting: 40%
This assessment will require students to investigate and analyse an aspect of the unit and identify and communicate findings, exercise judgement and develop research capability. This is a group assignment and involves both a written submission not exceeding 2000 words and a group presentation.
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
Rufus R J, Miller L S, and Hahn W - Forensic Accounting - Global Edition, 2015, Pearson.
Other resources:
Crain, M., Hopwood, W., Pacini, C., Young G. 2015. Essentials of forensic accounting. Wiley
Class |
Topic |
Reading |
Topic 1 CLASS 1 |
The field and practice of forensic accounting • Introduction • The legal, regulatory, professional environment, and ethics • Professional roles of fraud and forensic accounting professionals |
Rufus 1, 2
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Topic 2 CLASS 1 |
Fraud-related services • Types of fraud • Fraud detection, prevention, deterrence, investigation, remediation • Fraudulent financial reporting |
Rufus 6, 7 |
Topic 3 CLASS 1 |
Fraud-related services • Misappropriation of assets |
Rufus 6, 7 |
Topic 4 CLASS 2 |
Engagement management • Planning and managing an investigation • Case management and communication • Reporting and closure |
Crain 7 Rufus 3 |
Topic 5 CLASS 2 |
Evidence collection • Types of evidence • Documents • Interviewing • Evidence management |
Rufus 4 |
Topic 6 CLASS 2 |
Transforming Data into Evidence - Data Analysis • Financial transactions / Islamic finance • The role of data analysis • Data sources • Data analysis tools |
Rufus 8 |
Topic 7 CLASS 3 |
Financial analysis • Context of financial reporting • Foundations of financial analysis • Methods of financial analysis |
Rufus 5 |
Topic 8 CLASS 3 |
Transforming Data into Evidence - Data and Digital Analysis • Descriptive statistics • Methods for displaying data • Money laundering |
Rufus 8, 9 |
Topic 9 CLASS 3 |
Evidence analysis • Corporate intelligence • Big data • Digital forensics for accountants |
Rufus 4, 5 Crain 11 |
Topic 10 CLASS 4 |
Commercial and economic damages • Damages litigation • Damages calculation |
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Topic 11 CLASS 4 |
Business valuation • Valuation fundamentals • Financial analysis • Business valuation reports |
Rufus 11 |
Topic 12 CLASS 4 |
Accountant as an expert witness • Legal frameworks • Litigation support from accountants • Forensic accountants and the court |
Rufus 10 |
Topic 13 CLASS 4 |
Special topics: • Cyber crime • Crypto currencies |
Rufus 12 |
Review CLASS 5 |
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Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/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.
Unit information based on version 2021.04 of the Handbook