Abstract
This subject introduces students to methods of forensic accounting and asset recovery as they are applied during financial investigations. Students will develop knowledge of basic accounting concepts and principles; and explore the role of business, both as victims of financial crime, as well as vehicles by which financial crimes are … For more content click the Read More button below.
Syllabus
Introduction to Forensic Accounting as part of a financial crime investigationUnderstanding the basics of Financial AccountingBusiness as a victimBusiness as a vehicleThe Forensic Accountant as an investigatorApplication to relevant legislation
Learning outcomes
Upon successful completion of this subject, students should:
1.
be able to demonstrate their knowledge of the role of a forensic accountant in an investigation, as both an investigator and expert witness, by designing a financial crime investigation plan;
2.
be able to make recommendations to improve business practices to prevent financial crime;
3.
be able to apply their knowledge of the work and scope of the forensic accountant in tracing the proceeds of financial crime, and the current model of expert witness statements, to prepare a brief of evidence for prosecution; and
4.
be able to apply the expert witness statement to secure the order to restrain, forfeit and / or seize assets under current relevant legislation.