| TACC307 Forensic Auditing | |
| Campus: | South Eveleigh, NSW 2015 |
| Units of Credit: | 6 |
| Prerequisite or Corequisite: | TACC203 Financial Accounting and Reporting and TACC301 Auditing and Professional Practice |
| EFTSL*: | 0.125 |
| Indicative Contact Hours per Week: | 4 |
| Tuition Fee | See Tuition Fee Schedule |
| Application Date: | See Key Dates |
| Unit Overview: | |
| This unit aims at assisting students in developing their knowledge and understanding of occupational fraud or “white collar” crime. It achieves this aim by examining the types of fraud such as financial statement fraud, securities fraud, employee theft, money laundering and transnational fraud. It also examines e-commerce fraud and insurance fraud, in terms of nature, perpetrators, and motivation and links this with technology and the use of AI, blockchain and other technologies to detect fraud.The unit also focuses on the importance of establishing policies for fraud prevention and using technology tools to reduce the likelihood of fraud events. It also provides an overview of fraud symptoms and fraud detection methods and the professional approaches to mitigating opportunities for fraud. The unit covers the various elements of fraud investigation, including investigative techniques, interviewing witnesses and perpetrators, evidence collection and evaluation, legal report-writing and the adoption of technology in the forensic examination process. | |
*EFTSL = Equivalent full-time study load
