Week 

Learning Objective

Content

1

LO1: Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting

This week covers fundamental principles of financial analysis and emphasizes the importance of due diligence, explores the reasons for conducting financial analysis, discusses trust considerations, highlights additional factors, addresses financial analysis for non-experts, and concludes with a forward-looking perspective.

2

LO1: Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting

This week explores Analysis Tools for Investigators, beginning with an introduction. It delves into the reasons for using analysis tools, covering associational and temporal analysis, and concludes with a summarizing perspective.

3

LO1: Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting

This week explores Data-Driven Fraud Detection and covers errors and frauds, the data analysis process, software tools, data access, analysis techniques, outlier investigation, stratification, summarization, real-time analysis, and the analysis of financial statements.

4

LO2: Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data

This week explores Cash Receipts and Other Asset Misappropriations and covers skimming schemes for cash and receivables, cash larceny schemes, noncash misappropriation schemes, concealing inventory shrinkage, and methods for preventing and detecting noncash thefts concealed by fraudulent support.

5

LO2: Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data

This week explores Cash Disbursement Schemes and covers billing, check tampering, payroll, expense reimbursement, and register disbursement schemes—providing insights into fraudulent practices and strategies for prevention and detection.

WEEK 6: Class Test 20%

6

LO2: Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data

This week explores Financial Statement Fraud and covers the who, why, and how of financial reporting fraud, the intersection of accounting principles and fraud, various fraudulent financial statement schemes, the role of the capital forum, methods for detecting such schemes, and strategies for deterring financial statement fraud.

7

LO3: Manage and interpret complex or disparate sets of data to underpin business development, interpret risk, understand behavioural patterns, and detect suspicious or irregular behaviour

This week explores Fraud Detection: Red Flags and Targeted Risk Assessment and includes insights into corporate governance and fraud, the process of fraud detection, and the significance of targeted fraud risk assessment, especially in a digital environment.

8

LO3: Manage and interpret complex or disparate sets of data to underpin business development, interpret risk, understand behavioural patterns, and detect suspicious or irregular behaviour

This week explores Evidence-Based Fraud Examinations and covers the essentials of fraud examinations—addressing who, what, where, when, how, and why. It emphasizes organizing evidence, documenting work product, and explores various sources specific to the act, concealment, and conversion in fraud cases.

WEEK 9: Class Presentation 20%

9

LO4: Examine issues and key principles of professional digital forensic practice, including chain of custody and best practice procedures

This week explores the Legal, Regulatory, and Professional Environment and begins with an introduction and covers the rights of individuals, probable cause, rules of evidence, the criminal justice and civil justice systems. It also addresses basic accounting principles, the regulatory system, and the role of corporate governance.

10

LO4: Examine issues and key principles of professional digital forensic practice, including chain of custody and best practice procedures

This week explores Using Information Technology for Fraud Examination and Financial Forensics and explores the digital environment, digital evidence, detection, and examination in digital spaces. It also includes a discussion on the role of graphics and graphics software, as well as the use of case management software.

11

LO5: Diagnose and appraise mechanisms to uncover or recover evidence from digital devices to support litigation and investigations

This week explores essential topics in this overview: Introduction sets the stage, emphasizing Forensic Soundness, delving into Forensic Analysis Fundamentals, unravelling Crime Reconstruction intricacies, and navigating the complexities of Networks and the Internet.

WEEK 12: Critical Essay 40%

12

LO5: Diagnose and appraise mechanisms to uncover or recover evidence from digital devices to support litigation and investigations

This week explores Forensic Analysis with an overview covering the application of the scientific method to digital forensics. It also includes an exploration of uses, data gathering, hypothesis formation, evaluation, and the crucial aspects of drawing conclusions and reporting.

13

Revision and Feedback