Course Title: Forensic Business Investigation

Part A: Course Overview

Course Title: Forensic Business Investigation

Credit Points: 12


Course Code




Learning Mode

Teaching Period(s)


City Campus


615H Accounting


Sem 1 2012,
Sem 2 2012,
Sem 2 2015,
Sem 1 2016,
Sem 1 2018


Singapore Inst of Management


615H Accounting


Offsh3 12,
Offsh1 13,
Offsh3 13,
Offsh1 14,
Offsh3 14,
Offsh1 15,
Offsh3 15,
Offsh1 16,
Offsh3 16,
Offsh1 17,
Offsh3 17,
Offsh1 18,
Offsh3 18

Course Coordinator: Victor Borg

Course Coordinator Phone: Please contact via email

Course Coordinator Email:

Pre-requisite Courses and Assumed Knowledge and Capabilities


There are no prerequisites.

Assumed Knowledge

Assumed Knowledge and Capabilities
To participate successful in this course, it is highly recommended that you
• be able to comprehend and communicate information in accurate, clear, concise and coherent English
• have the ability to undertake research and demonstrate problem-solving skills
• have an understanding of the unique role of the forensic accountant in the business/commercial environment

Course Description

You will be introduced to a range of analytical tools to understand how forensic accounting supports the investigation, detection and prevention of fraud in the context of regulatory frameworks.

Objectives/Learning Outcomes/Capability Development

Successful completion of Forensic Business Investigation means that you should be able to understand how accounting supports the investigation, detection and prevention of fraud in a forensic business investigation setting.
In addition, the course provides an opportunity for you to develop generic capabilities and enhance the skills you developed in your overall learning experience.

These include the ability to:
• collaborate and work in teams
• undertake effective research
• identify and critically evaluate fraud problems
• apply the relevant theories
• analyse fraud issues in accountancy
• effectively communicate forensic accounting findings.
Overview of Learning Activities

On successful completion of this course you will be capable of:
• recognising evidence of fraud and inappropriate use of resources
• understanding forensic accounting processes to support investigations and litigation
• critically evaluate scenarios and provide recommendations

Overview of Learning Activities

The following learning activities have been designed to assist you in the development of a number of important capabilities. While the list is not exhaustive, it provides you with an overview of some of the activities required to be undertaken to successfully complete the course.

You are expected to consistently apply yourself to the course throughout the semester. Seminars are designed to supplement the material provided on the RMIT CANVAS stie and the prescribed textbook. Discussions in seminars are specifically designed using group work and problem-solving activities so that you may gain clarification of topics covered throughout the semester. The seminar setting also provides the opportunity for you to critically evaluate problems and develop confidence in your ability to apply theoretical issues to practical situations.


Overview of Learning Resources

A range of texts and articles will be referred to in class. You will be given a list of suggested readings but you are required to undertake further reading throughout the duration of the course.

Overview of Assessment

This assessment may take the form of tests and a major assignment, designed to test your understanding of the course material and your research, analytical and written skills. An end of semester exam will test the your ability to understand course material and your ability to analyze, interpret and respond to forensic accounting issues, demonstrating logic/reasoning through your written responses.

To pass this course, you need to obtain at least 50% of the available marks in this course.