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ACCT3995 Fraud Examination Fundamentals
Course Details & Outcomes
Course Description
This course explores key concepts for understanding, preventing and detecting fraud offending, particularly in organisational settings. Fraud is a pervasive and costly organisational concern, and managers need to understand how to address this significant business risk. You will learn about the nature and prevalence of fraud, the legal environment for fraud offending, and theories for understanding why people commit fraud. You will also cover best practice standards, frameworks, and tools for preventing, detecting, and investigating instances of fraud. This course has been designed, and is delivered, in partnership with experts in a leading forensic accounting firm and law enforcement agency. Knowledge gained in this course is highly relevant to any aspiring business professional - knowing an organisation's fraud vulnerabilities, and how to take control, is a vital part of business risk management. This course is also an essential first step towards an exciting career in forensic accounting.
Course Aims
Fraud imposes a huge economic and social cost on organisations and the community at large. In Australia alone, the costs of fraud exceed $6 billion p.a. - approximately 40% of total costs of crime and equivalent to the combined budget of the Australian police forces. Better knowledge and awareness of business fraud issues, particularly in preventing and detecting fraud, is essential to successful business management. Accounting professionals particularly benefit from a better understanding of how to prevent and detect fraud, given that fraud almost always involves some manipulation of accounting cycle.
Course Learning Outcomes
| Course Learning Outcomes | Program learning outcomes |
|---|---|
| CLO1 : Explain common types of fraud offence and current fraud trends observed in organisations. |
|
| CLO2 : Apply researched theories and frameworks to explain the motivations and factors leading to fraud. |
|
| CLO3 : Explain and apply recognised, practical approaches for preventing and detecting fraud in organisations. |
|
| CLO4 : Investigate a range of sources to assess and report on fraudulent activities with accuracy, confidentiality, and following best practice. |
|
| CLO5 : Design a fraud investigation interview to extract information from a range of unique stakeholders effectively and sensitively. |
|
| CLO6 : Make cohesive, evidence-backed recommendations both individually and within a group to persuade a managerial audience. |
|
| Course Learning Outcomes | Assessment Item |
|---|---|
| CLO1 : Explain common types of fraud offence and current fraud trends observed in organisations. |
|
| CLO2 : Apply researched theories and frameworks to explain the motivations and factors leading to fraud. |
|
| CLO3 : Explain and apply recognised, practical approaches for preventing and detecting fraud in organisations. |
|
| CLO4 : Investigate a range of sources to assess and report on fraudulent activities with accuracy, confidentiality, and following best practice. |
|
| CLO5 : Design a fraud investigation interview to extract information from a range of unique stakeholders effectively and sensitively. |
|
| CLO6 : Make cohesive, evidence-backed recommendations both individually and within a group to persuade a managerial audience. |
|
Learning and Teaching Technologies
Moodle - Learning Management System
Assessments
Assessment Structure
| Assessment Item | Weight | Relevant Dates | Program learning outcomes |
|---|---|---|---|
|
Assessment 1: Major Fraud Case Study (Part A: Individual)
Assessment FormatIndividual
|
30% |
|
|
|
Assessment 2: Major Fraud Case Study (Part B: Group)
Assessment FormatGroup
|
30% |
|
|
|
Assessment 3: Final exam
Assessment FormatIndividual
|
40% |
|
Assessment Details
Assessment Overview
Case study of a real fraud case - Written Report
Assesses: PLO1, PLO2, PLO3, PLO4, PLO5, PLO7
Course Learning Outcomes
- CLO1 : Explain common types of fraud offence and current fraud trends observed in organisations.
- CLO2 : Apply researched theories and frameworks to explain the motivations and factors leading to fraud.
- CLO3 : Explain and apply recognised, practical approaches for preventing and detecting fraud in organisations.
Detailed Assessment Description
Further detail on this assessment will be provided in a separate announcement on the course Moodle page.
Assessment Overview
Case study of a real fraud case - Group Presentation (Video).
Assesses: PLO1, PLO2, PLO3, PLO4, PLO5, PLO7
Course Learning Outcomes
- CLO3 : Explain and apply recognised, practical approaches for preventing and detecting fraud in organisations.
- CLO4 : Investigate a range of sources to assess and report on fraudulent activities with accuracy, confidentiality, and following best practice.
- CLO5 : Design a fraud investigation interview to extract information from a range of unique stakeholders effectively and sensitively.
- CLO6 : Make cohesive, evidence-backed recommendations both individually and within a group to persuade a managerial audience.
Detailed Assessment Description
Further detail on this assessment will be provided in a separate announcement on the course Moodle page.
Assessment Overview
Students are expected to demonstrate their understanding and knowledge of the key concepts and topics in the course.
Assesses: PLO1, PLO2, PLO5
Course Learning Outcomes
- CLO1 : Explain common types of fraud offence and current fraud trends observed in organisations.
- CLO2 : Apply researched theories and frameworks to explain the motivations and factors leading to fraud.
- CLO3 : Explain and apply recognised, practical approaches for preventing and detecting fraud in organisations.
- CLO4 : Investigate a range of sources to assess and report on fraudulent activities with accuracy, confidentiality, and following best practice.
- CLO5 : Design a fraud investigation interview to extract information from a range of unique stakeholders effectively and sensitively.
- CLO6 : Make cohesive, evidence-backed recommendations both individually and within a group to persuade a managerial audience.
Detailed Assessment Description
Further detail on this assessment will be provided in a separate announcement on the course Moodle page.
General Assessment Information
As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure. To assure academic integrity, you may be required to demonstrate reasoning, research and the process of constructing work submitted for assessment.
To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.
You are expected to complete all assessment tasks for your courses in the School of Accounting, Auditing & Taxation. In some courses, there will be a minimum pass mark required on the final exam due to the need to assure individual mastery of specific course learning outcomes for accounting accreditation requirements. Where applicable this is explained in the assessment section of this course outline.
Grading Basis
Standard
Requirements to pass course
In order to pass this course, you must:
- achieve a composite mark of at least 50 out of 100;
- meet any additional requirements described in the Assessment Summary section.
You are expected to attempt all assessment requirements in the course.
Course Schedule
| Teaching Week/Module | Activity Type | Content |
|---|---|---|
| Week 1 : 27 May - 2 June | Seminar |
Defining and Understanding Fraud
|
| Week 2 : 3 June - 9 June | Seminar |
Why do they do it? Offender insights.
|
| Week 3 : 10 June - 16 June | Seminar |
Fraud Prevention: People, Culture and Risk
|
| Week 4 : 17 June - 23 June | Seminar |
Fraud Prevention: Controlling Opportunity
|
| Week 5 : 24 June - 30 June | Seminar |
Fraud Detection: Recognising Symptoms
|
| Week 6 : 1 July - 7 July | Other |
Flexibility Week |
| Week 7 : 8 July - 14 July | Seminar |
Fraud Detection: Data Driven Methods
|
| Week 8 : 15 July - 21 July | Seminar |
Fraud Investigation: Theft and Concealment Methods
|
| Week 9 : 22 July - 28 July | Seminar |
Fraud Investigation: Conversion Methods, Interviewing and Reporting
|
| Week 10 : 29 July - 4 August | Seminar |
Industry Insight: Fraud Examination Trends and Developments
|
Attendance Requirements
Please note that lecture recordings are not available for this course. Students are strongly encouraged to attend all classes and contact the Course Authority to make alternative arrangements for classes missed.
General Schedule Information
Prescribed Resources
EBook: Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2018). Fraud examination. Cengage Learning. 6th Edition.
Details on how to purchase online will be provided in the first class.