1. 2. !. 4.

Summary of information on each course/module Name of Course/Module Forensic Accounting Course Code BAC46 4 Status of Su"#ect M&F 'e%el/Stage Note ( Certificate MQF Level 3 Diploma MQF Level 4 Bachelor MQF Level 6 Masters MQF Level 7 Doctoral MQF Level 8 Credit +alue +ersion ,state the date of the last Senate a--ro%al. 0re34e5uisite Name,s. of academic/teaching staff Semester and 9ear offered $lecti%e Bachelor ) M&F 'e%el 6

*. 6. 2. 6. .

! Credit /ate of 0re%ious +ersion( Se-tem"er 211* /ate of Current +ersion( A-ril 2111 Auditing ,BAC2664. Sunita 'ylia Bt 7amdan Associate 0rofessor /r Nahariah 8affar /elta le%el: ;rimester 1

11. 4ationale ;his su"#ect constitutes the electi%e com-onent as recommended in the 7alatu#u 2 4eassessment 4e-ort on Accounting -rogramme at 0u"lic <ni%ersities of Malaysia 2116. 11. Syno-sis of su"#ect( ;his electi%e course e=-oses students on matters related to forensic in%estigation: including ty-es of fraud: forensic accountants> res-onsi"ilities: in%estigati%e engagement: litigation -rocesses: damage claims and "usiness %aluations. 1!. ?"#ecti%e of the course/module in the -rogramme( ;he o"#ecti%es of the su"#ect are( ;o e5ui- students @ith Ano@ledge on in%estigati%e engagements and different ty-es of fraud including misa--ro-riation of assets: financial statement fraud: em-loyee fraud: money laundering and cy"er crime: as @ell as fidelity damage claims and "usiness %aluations. ;o e=-ose students @ith ad%ance techni5ues a--lied in certain ty-es of in%estigations: including the use of com-uters to assist in the detection and in%estigation of fraud: the -rinci-les related to tracing the -roceeds of crime and ho@ to assist @ith %arious legal remedies.

1*. Su"#ect 'earning ?utcomes( At the com-letion of the su"#ect: students should "e a"le to -erform the follo@ing tasAs( '?1( $=-lain of the role of the accounting -rofession in -re%enting and detecting fraud and in litigation cases ,Cogniti%e 'e%el 2.. '?2( /iscuss the antecedents and conse5uences of fraud and economic crime in our society ,Cogniti%e 'e%el 2.. '?!( Analyse and a--ly in%estigati%e methods that should "e a--lied in %arious cases in%ol%ing different ty-es of frauds ,Cogniti%e 'e%el 4.. 12. Ma--ing of Su"#ect to 0rogramme ?utcomes( B of contri"ution !2.*B

2!.

A"ility to demonstrate Ano@ledge and com-etency in the s-ecialised areas of accounting rele%ant to economics situation. A"ility to communicate effecti%ely. A"ility to carry out -rofessional and ethical res-onsi"ilities. A"ility to @orA inde-endently as @ell as others in a team.

0?2

0?4 0?* 0?6

2*B 12.*B 2*B

;eaching 'earning Strategies ;he a--roach to@ards learning strategy are through( 'ectures "ased method of instructional strategy in classroom that -ro%ides a @ay to communicate and disseminating a large amount of information. Acti%e learning strategy that allo@s student to talA and listen: read: @rite and reflect as they a--roach course content through -ro"lem sol%ing e=ercise and case studies all of @hich re5uires student to a--ly @hat they ha%e learned. Coo-erati%e/grou- colla"eration learning that encourges student to forms grou-s and @orA together that engages student in acti%e discussion a"out issues and -ro"lem. Foster students> communication sAills: -romote thinAing and decision maAing sAills. 24. Assessment Methods ;y-e Assignments Cndi%idual/Drou;est Eritten $=am ,No MC&s. Final e=am Eritten $=am ,No MC&s: ! hours e=am. 26. /etails of Su"#ect ;o-ics

0ercentage 21B 1*B 6*B

Mode of /eli%ery 'ecture ;utorial

1. Introduction to forensic accounting Forensic Accounting $ducation: Cnstitutions and S-ecialties. An o%er%ie@ of forensic accounting: including a descri-tion of the %arious forensic s-ecialties: career o--ortunities: associations and certifications. 2. Forensic auditing and investigation Forensic in%estigations inclusi%e of documentations in%igilation: search: sur%eillance and other methods. Cnter%ie@s and interrogations $%idence management Com-uter forensics 3. Financial statement fraud $=ternal and internal fraud: the fraud -yramid: and red flags. /etecting Fraud in Financial 4e-orting. ;he roles and res-onsi"ilities of management: internal and e=ternal auditors: audit committee and forensic accountants. 'atest information on accounting reforms and techni5ues used to unco%er fraud. 4. Employee frauds and other frauds against the organsiation /efinitions: fraud schemes: and in%estigati%e techni5ues. 5. Money Laundering and ransnational Financial Flo!s ;echni5ues and -ro"lems of money laundering as %ie@ed "y the forensic in%estigator. $=am-les of money laundering schemes @ith a s-ecial em-hasis on the influence of Cnternet on money laundering o-erations. ". #y$ercrime 0rofiling the cy"er criminal: cy"ercrime techni5ues: Management and legal issues: 'osses due to cy"ercrime

%. &ispute resolution and litigation services Courtroom -rocedures: e=-ert @itness: and rules of e%idence. /amages( Conce-t of damages and its relation to the litigation -rocessF 0resentation and illustration of damagesF /amage estimates: testimony and e=-ert re-ort. 'itigation su--ort in s-ecial situation 6. 'usiness (aluations /amage estimates and other accounting and economic measurements associated @ith litigations and other "usiness issues. Ma#or issues and challenges associated @ith -ro%iding "usiness %aluation ser%ices. Cllustration of the -rimary "usiness %aluations methods. !1. &etails of the )ssignment

;itle ,e=am-le.( Forensic accounting case studies ?"#ecti%e( ;o ena"le students to a--ly forensic accounting Ano@ledge to %arious situations in%ol%ing fraud Nature( Drou- assignment /escri-tions( Students are to identify red flags and -ossi"le frauds in a gi%en case and -ro-ose rele%ant in%estigati%e techni5ues. *tudent Learning imes( 12 hours Face to Face ;otal Duided and Cnde-endent 'earning 26 1! 3 3 1 1.* ! 44.5 14,.5 4eference Materials 26 1! 3 3 12 1* !1 +"

!1. ;otal Student 'earning ;ime ,S';. 'ecture ;utorials 'a"oratory/0ractica l 0resentation Assignment Mid ;erm ;est Final $=am Su" ;otal ;otal S'; ! . 4eading Materials( ;e=t"ooA

7o-@ood: E.S.: 'einer: 8.'. G 9oung: D.4. ,2116.. Forensic Accounting. McDra@ 7ill. ,call H( IF6 66.1*.7622116. ,2 co-ies a%aila"le in Cy"er#aya cam-us and 2 co-ies a%aila"le in MelaAa cam-us.

/. 'arry Crum"ley: 'ester $. 7eitger: D. Ste%enson Smith: Forensic and Investigative )ccounting: 2nd $dition: CC7 Cncor-orated Chicago. CSBN(13616131!6*3! ,"ooA order in -rogress. 8ournals( 1. 2. !. 4. *. 6. 8ournal of Forensic Accounting Accounting 4e%ie@ 8ournal of Auditing 8ournal of Accounting 4esearch 8ournal of Managerial Auditing Accounting: Auditing and Accounta"ility 8ournal 2. Cnternational 8ournal of Auditing 6. 8ournal of Cnternal Auditing . 8ournal of Auditing research 11.8ournal of Accountancy

42. A--endi= ,to "e com-iled @hen su"mitting the com-lete sylla"us for the -rogramme.( 1. Mission and +ision of the <ni%ersity and Faculty 2. Ma--ing of 0rogramme ?"#ecti%es to +ision and Mission of Faculty and <ni%ersity !. Ma--ing of 0rogramme ?utcome to 0rogramme ?"#ecti%es 4. 0rogramme ?"#ecti%e and ?utcomes ,Measurement and /escri-tions. 21. Ma--ing of assessment com-onents to 'earning ?utcomes ,'?s. Assessment Com-onent Assignment ;est ;utorial/'a" Final $=am 22. 21 1* 1 6* 61.2* 6* 26.42 L.1 1 16.2* L.2 21 1* L.3 2!.*!

Ma--ing of 'earning ?utcomes ,'?s. to 0rogramme ?utcomes ,0?s. /.1 L.1 L.2 L.3 /.2 !!.! !!.! !!.! /.3 /.4 *1 *1 111 *1 *1 /.5 /." /.% /.0 /.+ /.1,