ACCTN541-21A (HAM)

Fraud Auditing and Analytics

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

Placement/WIL 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 the perspectives of audit, assurance and fraud analytics. Class meetings will examine the nature of fraud, why perpetrators commit fraud, the implications of fraud and how to detect fraud. Class meetings are a mix of lecture, in-class cases, and hands-on fraud analytics using technology. You will also build on knowledge gained in your introductory audit class, including theories of audit.
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Paper Structure

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*Given that there will be substantial work completed in teams during lecture meetings, it is important to attend, to read assigned readings before lecture meetings, and to actively participate during each lecture. The paper will meet in a computer lab because we will employ significant use of technology.

The paper meeting times will involve:

  • Instructor presentation
  • In-class cases and activities
  • In-class fraud analytics
  • Guest presentation (depending on availability)
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Learning Outcomes

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Students who successfully complete the paper should be able to:

  • Learning Outcomes

    Students who successfully complete this course will be able to:

    • Demonstrate an understanding of the seriousness of fraud and its effects 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 statement fraud exposures.
    • Conduct fraud risk analyses and analytics.
    Linked to the following assessments:
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Assessment

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

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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. Test 1
15 Apr 2021
10:00 AM
30
  • In Class: In Lecture
2. Research Literature Review
3 Jun 2021
10:00 AM
30
  • Hand-in: In Lecture
3. Class Presentation
15
  • In Class: In Lecture
4. Analytics Lab 1
10
  • Online: Submit through Moodle
5. Team Cases
15
  • Online: Submit through Moodle
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

Purchase the e-book version of:

Albrecht, W. S., Albrecht, C. O., Albrecht, C. C., & Zimbelman, M. F. (2019). Fraud Examination 6e. Australia: Cengage Learning.

Reading List: https://rl.talis.com/3/waikato/lists/9603B1C9-AAF1-8848-BD8B-7472F8BED18A.html?lang=en-US&login=1

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Recommended Readings

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Please refer to the published reading list in Moodle
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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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This is a 30 point paper, which means that you should expect to spend approximately 300 hours on this paper during the semester.
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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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