Course Title: Assurance and Forensic Accounting

Part A: Course Overview

Course Title: Assurance and Forensic Accounting

Credit Points: 12


Course Code




Learning Mode

Teaching Period(s)


City Campus


615H Accounting


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

Course Coordinator: Dr. Michael Kend

Course Coordinator Phone: 61 3 9925 1454

Course Coordinator Email:

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:

  1. Analyse and discuss auditing, forensic and assurance concepts and practices.
  2. Critically evaluate the role of auditing and assurance services in an international context by comparing and contrasting the Australian auditing and assurance environment with the environment of other countries.
  3. Analyse and identify appropriate audit actions which would be normally undertaken by an auditor, and a forensic accountant, including fraud detection procedures.
  4. Effectively communicate business information in the audit context, both in verbal and written form.
  5. Explain the relationship between audit process, standards, forensic investigation and financial reports.

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.