ACCTN541-19A (HAM)

Forensic Accounting

30 Points

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Division of Management
School of Accounting, Finance and Economics

Staff

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Convenor(s)

Lecturer(s)

Administrator(s)

: denise.martin@waikato.ac.nz
: maxine.hayward@waikato.ac.nz
: maria.neal@waikato.ac.nz

Placement Coordinator(s)

Tutor(s)

Student Representative(s)

Lab Technician(s)

Librarian(s)

: clive.wilkinson@waikato.ac.nz

You can contact staff by:

  • Calling +64 7 838 4466 select option 1, then enter the extension.
  • Extensions starting with 4, 5, 9 or 3 can also be direct dialled:
    • For extensions starting with 4: dial +64 7 838 extension.
    • For extensions starting with 5: dial +64 7 858 extension.
    • For extensions starting with 9: dial +64 7 837 extension.
    • For extensions starting with 3: dial +64 7 2620 + the last 3 digits of the extension e.g. 3123 = +64 7 262 0123.
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Paper Description

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The purpose of this paper is to learn about the fascinating area of forensic accounting. Covering a variety of information from detecting to preventing fraud the course is presented from an audit and assurance perspective. Lectures examine the nature of fraud, why perpetrators commit fraud, and the implications of fraud. The course has been updated to explore the theoretical and methodological aspects of research in the area.The lecture times are a mix of lecture, presentation and discussion. You will be building on knowledge gained in your introductory audit class, including theories of audit. The course takes on this controversial subject by addressing the question of how auditors can and should respond to potential fraud situations in the commercial environment.
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Paper Structure

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Instructor presentation and case-based discussion

Student Presentations

Guest Presentation (depending on availability)

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Learning Outcomes

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Students who successfully complete the course should be able to:

  • Learning Outcomes

    Students who successfully complete this course will be able to demonstrate:

    • Demonstrate an understanding of the seriousness of fraud and its impact on society.
    • Apply the fraud triangle.
    • Assess and mitigate the risks of fraud in organisations.
    • Know the importance of proactive fraud auditing.
    • Create a comprehensive approach to fighting fraud.
    • Identify Financial Statements fraud exposures.
    • Critique debates about the causes of fraud.
    • Compile a comprehensive case related to a fraud
    Linked to the following assessments:
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Assessment

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NB: The internally assessed components make up 100% of the total assessment.

Further detail of this marking scheme can be found in Appendices A, B and C.

While there is every attempt to ensure that the hard outline copy is final, sometimes conditions change. Any changes to the hard copy outline, or other features of the class, would be announced in lecture.

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Assessment Components

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The internal assessment/exam ratio (as stated in the University Calendar) is 100:0. There is no final exam. The final exam makes up 0% of the overall mark.

The internal assessment/exam ratio (as stated in the University Calendar) is 100:0 or 0:0, whichever is more favourable for the student. The final exam makes up either 0% or 0% of the overall mark.

Component DescriptionDue Date TimePercentage of overall markSubmission MethodCompulsory
1. Individual Presentation (Appendix A)
25
  • In Class: In Lecture
2. Weekly Tests (Appendix B) Fridays
Sum of All
20
  • Online: Submit through Moodle
3. Online Weekly Test 1
8 Mar 2019
1:00 PM
-
  • Online: Submit through Moodle
4. Online Weekly Test 2
15 Mar 2019
1:00 PM
-
  • Online: Submit through Moodle
5. Online Weekly Test 3
22 Mar 2019
1:00 PM
-
  • Online: Submit through Moodle
6. Online Weekly Test 4
29 Mar 2019
1:00 PM
-
  • Online: Submit through Moodle
7. Online Weekly Test 5
5 Apr 2019
1:00 PM
-
  • Online: Submit through Moodle
8. Online Weekly Test 6
12 Apr 2019
1:00 PM
-
  • Online: Submit through Moodle
9. Online Weekly Test 7
3 May 2019
1:00 PM
-
  • Online: Submit through Moodle
10. Online Weekly Test 8
10 May 2019
1:00 PM
-
  • Online: Submit through Moodle
11. Online Weekly Test 9
17 May 2019
1:00 PM
-
  • Online: Submit through Moodle
12. Online Weekly Test 10
24 May 2019
1:00 PM
-
  • Online: Submit through Moodle
13. Assignment C (Appendix C)
10 May 2019
1:00 PM
25
  • Hand-in: In Lecture
14. Assignment D (Appendix D)
14 Jun 2019
1:00 PM
30
  • In Class: In Lecture
Assessment Total:     100    
Failing to complete a compulsory assessment component of a paper will result in an IC grade
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Required and Recommended Readings

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Required Readings

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Required Reading

Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2011). Fraud Examination. (6 Th Ed). Australia: Cengage Learning.

A comprehensive reading list of the latest 10 most important peer-reviewed academic journal articles relevant to the course.

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Online Support

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If you require online support for myweb please email itsdesk at: wmshelp@waikato.ac.nz
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Workload

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As advised in the hard copy paper outline.
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Linkages to Other Papers

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Prerequisite(s)

Prerequisite papers: ACCT341, ACCTN305 or equivalent, or at the discretion of the Chairperson of Department.

Corequisite(s)

Equivalent(s)

Restriction(s)

Restricted Papers: ACCT541

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