Students

ACCG8076 – Forensic and Data Analytics

2026 – Session 1, Online-scheduled-weekday

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
ACCG6011 or ACCG611 or (admission to MActPrac or MBkgFin or MBusAnalytics or GradCertForAccg or GradDipForAccg or MForAccgFinCri)
Corequisites Corequisites
Co-badged status Co-badged status
Unit description Unit description

In this unit students will be exposed to the theory and application of data analytics skills and techniques in relation to fraud detection and identifying business risks. The unit will introduce students to mechanisms and principles relevant to tracing assets, investigating flow of funds and reconstructing accounting information. Visual and location analytic capabilities that use a variety of tools and techniques, along with external data sets, will be explored. The unit will also equip students with the capacity to appraise applications and strategies to enable collection, assessment, review, production and presentation of unstructured data.

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:

  • ULO1: Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting.
  • ULO2: Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data.
  • ULO3: Manage and interpret complex or disparate sets of data to underpin business development, interpret risk, understand behavioural patterns, and detect suspicious or irregular behaviour.
  • ULO4: Examine issues and key principles of professional digital forensic practice, including chain of custody and best practice procedures.
  • ULO5: Diagnose and appraise mechanisms to uncover or recover evidence from digital devices to support litigation and investigations.

Assessment Tasks

Name Weighting Hurdle Due Groupwork/Individual Short Extension AI Approach
Professional practice: Fraud detection 30% No Week 13 Group No Open AI
Skills development: Assessing fraud 30% No 07/06/2026 Individual Yes Open AI
Formal examination: Test 40% No Week 7 Individual No Observed

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 Approach: 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
  • Discipline knowledge
  • Digital skills
  • Communication skills
Deliverable(s): Written submission [max 1500 words]
 
Group assessment
On successful completion you will be able to:
  • Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting.
  • Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data.
  • Manage and interpret complex or disparate sets of data to underpin business development, interpret risk, understand behavioural patterns, and detect suspicious or irregular behaviour.

Skills development: Assessing fraud

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

The purpose of this assessment is for you to consistently build your expertise in assessing financial fraud throughout the unit.
 
You will consolidate and evaluate your learning throughout the session via a structured approach.
 
Skills in focus:
  • Critical thinking and problem solving
  • Discipline knowledge
  • Global, ethical and environmental citizenship
  • Communication skills
Deliverable(s): Written submission [max 1500 words]
 
Individual assessment
On successful completion you will be able to:
  • Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting.
  • Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data.
  • Manage and interpret complex or disparate sets of data to underpin business development, interpret risk, understand behavioural patterns, and detect suspicious or irregular behaviour.
  • Examine issues and key principles of professional digital forensic practice, including chain of custody and best practice procedures.
  • Diagnose and appraise mechanisms to uncover or recover evidence from digital devices to support litigation and investigations.

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 Approach: 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. Feedback on this test will help you assess your progress through the unit content.
 
Deliverable(s): Test
 
Individual assessment
On successful completion you will be able to:
  • Evaluate the theory, and principles of application, of data analytics skills and techniques relevant to forensic accounting.
  • Investigate applications and strategies, including data mining, to enable collection, assessment, review, production and presentation of unstructured data.
  • Manage and interpret complex or disparate sets of data to underpin business development, interpret risk, understand behavioural patterns, and detect suspicious or irregular behaviour.
  • Examine issues and key principles of professional digital forensic practice, including chain of custody and best practice procedures.
  • Diagnose and appraise mechanisms to uncover or recover evidence from digital devices to support litigation and investigations.

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
  • Academic Success 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 Using Information Technology for Fraud Examination and Financial Forensics Chapter 11
12 Digital Forensics and Digital Evidence Additional
13 Revision – Group Assessment Due  

 

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Unit information based on version 2026.02 of the Handbook