306-210 Business Forensics and Fraud

306-107 Accounting Reports and Analysis or equivalent.

This subject provides an introduction to the investigation of corporate fraud, dispute analysis, and the methodology of information technology forensics. Although the subject is particularly suitable for second or third year Bachelor of Commerce students, it is also appropriate for other students who envisage working as part of forensic investigation teams. The subject describes and discusses the following topics: the Australian legal framework and in particular the law of evidence, types of corporate fraud, investigation of fraud, quantification of losses and damages, basic computer and network technologies, principles of handling computer evidence, analysis of computer evidence, and presentation of evidence in a court as an expert witness.

• High level of development: written communication; collaborative learning; team work; interpretation and analysis; synthesis of data and other information; evaluation of data and other information.

• Moderate level of development: oral communication; problem solving; application of theory to practice; critical thinking; use of computer software; accessing data and other information from a range of sources.

• Some level of development: statistical reasoning; receptiveness to alternative ideas.

A 2-hour final examination (60%) group project report totalling not more than equivalent to 2000 words (20%), class presentation and participation (20%).

To be advised.