JST473 Forensic Accounting, Asset Tracing and Recovery (8)

This subject introduces students to methods of forensic accounting and asset recovery as they are applied during financial investigations. Students will develop knowledge of basic accounting concepts and principles; and explore the role of business, both as victims of financial crime, as well as vehicles by which financial crimes are committed. In considering financial systems and businesses as both a victim and vehicle, students will learn what forensic accounting can offer a financial crime investigation and the circumstances under which they should be engaged. Students will also gain experience analysing financial crime case data and producing forensic financial crime reports.

Availability

Session 1 (30)
Online
Manly Campus
Session 2 (60)
Online
Manly Campus

Continuing students should consult the SAL for current offering details: JST473. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System

HD/FL

Duration

One session

School

Australian Graduate School of Policing and Security

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to demonstrate their knowledge of the role of a forensic accountant in an investigation, as both an investigator and expert witness, by designing a financial crime investigation plan;
  • be able to make recommendations to improve business practices to prevent financial crime;
  • be able to apply their knowledge of the work and scope of the forensic accountant in tracing the proceeds of financial crime, and the current model of expert witness statements, to prepare a brief of evidence for prosecution; and
  • be able to apply the expert witness statement to secure the order to restrain, forfeit and / or seize assets under current relevant legislation.

Syllabus

This subject will cover the following topics:
  • Introduction to Forensic Accounting as part of a financial crime investigation
  • Understanding the basics of Financial Accounting
  • Business as a victim
  • Business as a vehicle
  • The Forensic Accountant as an investigator
  • Application to relevant legislation

Indicative Assessment

The following table summarises the assessment tasks for the online offering of JST473 in Session 2 2019. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Title
Value %
1
Preliminary report
30
2
Blog post discussion
30
3
Investigative report and expert statement
40

The information contained in the CSU Handbook was accurate at the date of publication: July 2020. The University reserves the right to vary the information at any time without notice.

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