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 |
ACCT1111 |
City Campus |
Postgraduate |
665H Accounting, Information Systems and Supply Chain |
Face-to-Face |
Sem 1 2022, Sem 2 2022, Sem 1 2023, Sem 2 2023, Sem 1 2024, Sem 2 2024, Sem 1 2025 |
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:
001208 Corporate Accounting
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
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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: 50%
Linked CLOs: 3, 4
Assessment Task 2: 20%
Linked CLOs: 1, 3
Final Examination: 30%
Linked CLOs: 2, 3, 5
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.