Course Title: Assurance and Forensic Accounting

Part A: Course Overview

Course Title: Assurance and Forensic Accounting

Credit Points: 12.00

Terms

Course Code

Campus

Career

School

Learning Mode

Teaching Period(s)

ACCT1111

City Campus

Postgraduate

615H Accounting

Face-to-Face

Sem 1 2006,
Sem 2 2006,
Sem 1 2007,
Sem 2 2007,
Sem 1 2008,
Sem 2 2008,
Sem 1 2009,
Sem 2 2009,
Sem 1 2010,
Sem 2 2010,
Sem 1 2011,
Sem 2 2011,
Sem 1 2012,
Sem 2 2012,
Sem 1 2013,
Sem 2 2013,
Sem 1 2014,
Sem 2 2014,
Sem 1 2015,
Sem 1 2018,
Sem 2 2018,
Sem 1 2019,
Sem 2 2019,
Sem 1 2020,
Sem 2 2020,
Sem 1 2021,
Sem 2 2021

ACCT2216

Open Learning Australia

Non Award

615H Accounting

Distance / Correspondence

OUAS3PG20,
OUAS1PG21

Course Coordinator: Dr. Michael Kend

Course Coordinator Phone: 61 3 9925 1454

Course Coordinator Email: michael.kend@rmit.edu.au


Pre-requisite Courses and Assumed Knowledge and Capabilities

Required Prior Study: ACCT 1110
 ACCT 1110


Course Description

The course aims to develop a conceptual and practical approach to auditing and forensics to ensure you gain a complete understanding of the audit and forensic investigation process for accountants. The course introduces you to the existing body of knowledge in assurance and forensic services. The course covers professional pronouncements, standards, research papers and accounting literature.


Objectives/Learning Outcomes/Capability Development

-


On successful completion of this course you will be able to:

CLO1: Build knowledge of auditing, forensic and assurance concepts to help critically analyse audit and forensic practices.

CLO2: Critically evaluate the adoption of auditing and assurance services in an international context to be able to compare and contrast the Australian auditing and assurance environment with other environments in other countries.

CLO3: Analyse and then create appropriate actions which would be normally undertaken by an auditor, and a forensic accountant, to help produce fraud detection procedures.

CLO4: Effectively design and communicate business information in the audit context, both in verbal and written form for management.

CLO5: Critically reflect on processes, standards, and financial reports in order to conduct a contextualised forensic investigation or audit engagement and then form an appropriate professional opinion.


Overview of Learning Activities

You will utilise a problem-based case study approach to learning in this course. You will be involved in both self-learning and directed-learning activities such as group discussions, case studies, presentations and research specifically related to auditing. You may be required to critique articles, which will expose you to current issues and the development of the accounting profession. You will be required to develop a literature review, frame research questions and use the research outcomes as part of your major research project in an auditing and forensic environment.


Overview of Learning Resources

Various learning resources are available online through myRMIT/Canvas. In addition to topic notes; assessment details and a study schedule you may also be provided with links to relevant online information; readings; audio and video clips and communication tools to facilitate collaboration with your peers and to share information.

Resources are also available online through RMIT Library databases and other facilities. If you require assistance with the RMIT library facilities contact the Business Liaison Librarian for your school. Contact details for Business Liaison Librarians are located online on the RMIT Library website.

Additional resources and/or sources to assist your learning will be identified by your course coordinator will be made available to you as required during the teaching period.


Overview of Assessment

The assessment alignment list below shows the assessment tasks against the learning outcomes they develop.

Assessment Task 1: 30%
Linked CLOs: 3, 4

Assessment Task 2: 20%
Linked CLOs: 2, 3, 5

Final Examination: 50%
Linked CLOs: 1, 2, 3

Feedback will be provided throughout the semester in class and/or in online forums through individual and group feedback on practical exercises and by individual consultation.