Students

ACCG2067 – Foundations of Forensic and Data Analytics

2026 – Session 1, In person-scheduled-weekday, North Ryde

General Information

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Unit convenor and teaching staff Unit convenor and teaching staff
Kathleen Clough
kathleen.clough@mq.edu.au
Credit points Credit points
10
Prerequisites Prerequisites
40cp at 1000 level or above
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

This unit introduces students to the practice and procedures of forensic accounting and the important role played by the forensic accountant in the legal and business environment. Students will be exposed to the theory and principles of application, of data analytics skills and techniques in relation to fraud detection, fraud and risk exposures, dispute resolution, cyber and financial crimes and legal obligations and processes. The unit aims to develop in students an appreciation of how the application of forensic and data analytics skills and strategies are essential to the role of the forensic accountant as an expert witness and professional advisor.

Important Academic Dates

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Learning Outcomes

On successful completion of this unit, you will be able to:

  • ULO1: Understand the role of forensic accounting within the legal system, including the legal, ethical, and professional obligations of forensic accountants.
  • ULO2: Describe risk assessment methods and identify fraudulent schemes commonly observed in organisations.
  • ULO3: Identify and evaluate sources of evidence necessary for investigating fraudulent schemes.
  • ULO4: Comprehend the theoretical foundations and principles of applying data analytics techniques to forensic accounting.
  • ULO5: Apply technological tools to effectively extract and analyse financial data in support of investigative processes.

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI assisted?
Formal examination: Test 40% No Week 7 Individual No Observed
Skills development: Forensic and data analytics 30% No 07/06/2026 Individual Yes Open AI
Professional practice: Fraud detection 30% No Week 13 Group No Open AI

Formal examination: Test

Assessment Type 1: Examination
Indicative Time on Task 2: 30 hours
Due: Week 7
Weighting: 40%
Groupwork/Individual: Individual
Short extension 3: No
AI assisted?: Observed

The purpose of this assessment is for you to demonstrate your understanding and knowledge of key topics from the unit.
 
You will participate in a formal test.
 
Skills in focus:
  • Discipline Knowledge
  • Problem Solving
  • Critical Thinking
Deliverable(s): Test
 
Individual assessment
On successful completion you will be able to:
  • Understand the role of forensic accounting within the legal system, including the legal, ethical, and professional obligations of forensic accountants.
  • Describe risk assessment methods and identify fraudulent schemes commonly observed in organisations.
  • Identify and evaluate sources of evidence necessary for investigating fraudulent schemes.
  • Comprehend the theoretical foundations and principles of applying data analytics techniques to forensic accounting.
  • Apply technological tools to effectively extract and analyse financial data in support of investigative processes.

Skills development: Forensic and data analytics

Assessment Type 1: Reflection task
Indicative Time on Task 2: 20 hours
Due: 07/06/2026
Weighting: 30%
Groupwork/Individual: Individual
Short extension 3: Yes
AI assisted?: Open AI

The purpose of this assessment is for you to develop your skills in forensic and data analytics and fraud detection.
 
You will examine and analyse real case scenarios. You will reflect on your understanding of the topics covered to highlight the insights you have gained from the cases for your future professional practice.
 
Skills in focus:
  • Critical Thinking and problem solving
  • Discipline knowledge
  • Work readiness
  • Digital skills
  • Communication skills
Deliverable(s): Written submission [2000 words]
 
Individual assessment
On successful completion you will be able to:
  • Understand the role of forensic accounting within the legal system, including the legal, ethical, and professional obligations of forensic accountants.
  • Describe risk assessment methods and identify fraudulent schemes commonly observed in organisations.
  • Identify and evaluate sources of evidence necessary for investigating fraudulent schemes.
  • Comprehend the theoretical foundations and principles of applying data analytics techniques to forensic accounting.
  • Apply technological tools to effectively extract and analyse financial data in support of investigative processes.

Professional practice: Fraud detection

Assessment Type 1: Professional task
Indicative Time on Task 2: 25 hours
Due: Week 13
Weighting: 30%
Groupwork/Individual: Group
Short extension 3: No
AI assisted?: Open AI

The purpose of this assessment is for you to develop critical professional expertise in fraud detection.
 
You will collaboratively apply theoretical concepts and frameworks to analyse real-world fraudulent schemes.
 
Skills in focus:
  • Critical thinking and problem solving
  • Digital skills
  • Collaboration skills
  • Discipline knowledge
  • Work readiness
Deliverable(s): Written submission [3000 words]
 
Group assessment
On successful completion you will be able to:
  • Understand the role of forensic accounting within the legal system, including the legal, ethical, and professional obligations of forensic accountants.
  • Describe risk assessment methods and identify fraudulent schemes commonly observed in organisations.
  • Identify and evaluate sources of evidence necessary for investigating fraudulent schemes.
  • Comprehend the theoretical foundations and principles of applying data analytics techniques to forensic accounting.

1 If you need help with your assignment, please contact:

  • the academic teaching staff in your unit for guidance in understanding or completing this type of assessment
  • the Writing Centre for academic skills support.

2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation.

3 An automatic short extension is available for some assessments. Apply through the Service Connect Portal.

Delivery and Resources

Textbook: Kranacher, Riley: Forensic Accounting and Fraud Examination, 3rd Edition

Unit Schedule

Week Topics Reading
1 Core Foundations of Forensic Accounting & Fraud Examination Chapter 1
2 Legal, Regulatory, and Professional Environment Chapter 3
3
Cash Receipt Schemes and Other Asset Misappropriations		 Chapter 4
4
Cash Disbursement Schemes		 Chapter 5
5 Financial Statement Fraud Chapter 7
6 Corruption and the Human Factor Chapter 6
7 Class Test  
8
Excel Like a Pro		 Practical Skills
9
Fraud Detection: Red Flags and Targeted Risk Assessment		 Chapter 8
10 Evidence-Based Fraud Examinations Chapter 9
11 Effective Interviewing and Interrogation Chapter 10
12
Using Information Technology for Fraud Examination and Financial Forensics		 Chapter 11
13 Revision – Group Assessment Due  

 

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Unit information based on version 2026.02 of the Handbook