Forensic accounting and fraud examination

This unit covers theoretical and practical issues relevant to forensic accounting and fraud examination. Forensic accounting is the application of investigative and analytical skills to resolve financial issues in a manner that meets standards required by courts of law. Fraud examination is the process used to resolve allegations of fraud through the accumulation of evidence, including the investigation of systems and internal controls, and the detection of fraud circumstances. The unit examines the investigative process as well as an array of tools and techniques used to investigate financial forensic issues and fraud. Topics include: methods and techniques used by forensic accountants to collect, analyse and report relevant information for supporting cases to be presented in court; the nature, prevention, detection and investigation of different types of fraud, including: financial statement fraud, fraud against the organisation, consumer fraud, and e-commerce fraud.