Course Title: Forensic Business Investigation

Part A: Course Overview

Course Title: Forensic Business Investigation

Credit Points: 12.00


Course Code




Learning Mode

Teaching Period(s)


City Campus


615H Accounting


Sem 1 2012,
Sem 2 2012,
Sem 2 2015,
Sem 1 2018,
Sem 1 2019,
Sem 2 2019,
Sem 1 2020,
Sem 2 2020,
Sem 1 2021,
Sem 2 2021


Singapore Inst of Management


615H Accounting


Offsh3 12,
Offsh1 13,
Offsh3 13,
Offsh1 14,
Offsh3 14,
Offsh1 15,
Offsh3 15,
Offsh3 16,
Offsh3 18,
Offsh1 19,
Offsh3 19,
Offsh1 20,
Offsh3 20,
Offsh1 21,
Offsh3 21

Course Coordinator: Dr Tarek Rana

Course Coordinator Phone: +61 3 9925 2583

Course Coordinator Email:

Course Coordinator Location: Bullding 80

Course Coordinator Availability: Appointment via 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 accounting and the business/commercial environment

Course Description

You will be introduced to a range of analytical and practical 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.

You will achieve the following learning outcomes (CLOs) upon successful completion of this course:

1. Critically analyse and debate forensic business investigation concepts and practices.

2. Critically assess evidence of fraud and inappropriate use of resources.

3. Critically evaluate fraud scenarios and provide recommendations.

4. Critique and apply appropriate fraud analytical methodologies, including fraud detection processes.

5. Synthesise and evaluate forensic accounting processes to support investigations and litigation.


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 site and the recommended 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

The assessment alignment list below shows the assessment tasks against the learning outcomes (CLOs).

Assessment Task 1: 20%

Linked CLOs 1, 2, 3


Assessment Task 2: 30%

Linked to CLOs 1, 2, 3, 4


Assessment Task 3: 50%

Linked to CLOs 1, 2, 3, 4, 5


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