This subject considers business fraud and forensic processes from an accounting perspective. The subject introduces students to various types of fraud, considering recent trends in fraudulent business activities both within Australia and globally. Regulatory requirements and best practice procedures for the design of fraud management (prevention) programs are considered and the latest in fraud detection methods (with an emphasis on information technology tools) are evaluated. The subject also considers the role of accounting in fraud and other business forensic investigations in the context of the Australian legal framework including: methods for obtaining and controlling evidence;... -- Course Website
Prerequisites: ACCT10002 Accounting Transactions and Analysis OR Subject Study Period Commencement: Credit Points: ACCT10002 Introductory Financial Accounting Summer Term, Semester 1, Semester 2 12.50