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AF401
FORENSIC ACCOUNTING: FIELD &
PRACTICE
Course Outline

1. TRIMESTER 1, 2019

2. FACE TO FACE MODE: Laucala Only BLENDED MODE: Other Campuses

3. PRE-REQUISITES: Admission into Postgraduate Diploma Programme.

4. COURSE CO-ORDINATOR: Dr. Ilimotama Cawi., CPA, ACFE

5. TEACHING TEAM

Name: Dr. Ilimotama Cawi., CPA, ACFE Teaching Assistant:

Office: 014-233 N/A
Phone:3232181
Email: ilimotama.cawi@usp.ac.fj
Consultation Hours: Tuesday 2-4pm or by
appointment

6. LECTURE TIMES & VENUE

Tuesday 5-8pm (FBE Postgraduate Theatre)

7. EMERGENCY CONTACT

Name: Ms. Gloria Yam

Phone: 323-2517
Email: gloria.yam@usp.ac.fj

8. COURSE DESCRIPTION

This course is designed to introduce students to the established principles and

methodologies of “Forensic Accounting”. The practice of forensic accounting including
collection and collation of evidence, following and reconstruction of financial trails, and
proving cases are examined. Students are assigned forensic accounting cases to
investigate in order to understand these practices. Using forensic accounting theories
and methodologies, this course will examine the tactics to tackle the ever-increasing

AF401 Course Outline – Trimester 1, 2019 Page 1

 forensic accounting cases. Issues and controversies faced by current accounting and
auditing environment are also examined.

9. COURSE LEARNING OUTCOMES

On successful completion of this course, students should be able to:

1. Explain the theories, concepts and methods that underlie forensic accounting.
2. Examine the different types of fraud schemes, transnational crime and creativity in
fraudulent accounting practices.
3. Acquire techniques and methods for investigating and uncovering accounting fraud
in financial reports.
4. Identify the red flags of management fraud in financial reporting and demonstrate
ability to obtain innovative ideas for solving fraud in the future.
5. Acquire knowledge for preparing forensic accounting reports.

10. USP GRADUATE OUTCOMES

The USP graduate outcomes are as follows:

1. Creativity: Graduates will generate new ideas and approaches to solve problems
2. Communication: Graduates will choose appropriate language and modes of
communication to share ideas and capture understanding
3. Critical thinking: Graduates will evaluate ideas and opinions before forming a
conclusion
4. Ethics: Graduates will apply ethical reasoning to their actions and decision-making
5. Pacific consciousness: Graduates will recognize the cultural heritage, and diversity of
Pacific societies
6. Professionalism: Graduates will apply professional principles, values and ethics to
their work
7. Teamwork: Graduates will collaborate with people of diverse perspectives to
achieve goals

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11. COURSE CONTENT

Focus for Each Session

1 Forensic Accounting
2 Fraud Triangle, Ethics & the Legal environment
3 Fraud Schemes
4 Insurance Fraud
5 Transnational Crime: Money Laundering, etc.
6 Evidence
7 Fraud Detection
8 Interview & Interrogation
9 Investigation Reports
10 Valuation Reports
11 Presentations

12. PRESCRIBED TEXT AND OTHER RESOURCES

Basic text

Kranacher, M, Riley, R.A. and Wells, J.T. 2010, Forensic Accounting and Fraud
Examination, John Wiley & Sons Inc.

Supplementary text

Golden, W.T. Skalak, L.S. Clayton M.M. 2006, A Guide to Forensic Accounting
Investigation, John Wiley & Sons, Inc.

Websites

Students are encouraged to refer to the following websites

 Journal of Forensic & Investigative Accounting

http://www.nacva.com/jfia
 Australian Accounting Review
http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1835-2561
 Journal of forensic accounting research
http://aaajournals.org/loi/foar?code=aaan-site
 Forensic Accounting eJournal
https://papers.ssrn.com/sol3/JELJOUR_Results.cfm?
form_name=journalbrowse&journal_id=1155169

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 Journals

Students will be referred to the following journals,-

 Abacus
 Accounting Auditing and Accountability
 Accounting Horizons
 Business Ethics
 Business Ethics Quarterly
 Critical Perspective of Accounting
 Harvard Business Reviews
 Journal of Business Ethics

Course Website

 The course website is hosted on moodle (http://elearn.usp.ac.fj/). To access

the course website you must be enrolled in the course.

13. ALIGNMENT OF LEARNING OUTCOMES, ACTIVITIES AND ASSESSMENT

The following table demonstrates the alignment of the course learning outcomes to
appropriate activities and assessments and the links to programme outcomes and USP
graduate outcomes.
Course Associated Assessment Programme USP Graduate Outcomes
Learning Teaching and Outcomes
Outcome Learning
Activities
1 Lecture, in- Discussion Evaluate/Judge/Test Communication, Critical
class forum, Test, arguments, ideas Thinking, Pacific
discussion, Final exam and theories Consciousness,
online Professionalism
discussion
2 Lecture, in- Discussion Discriminate Communication, Critical
class forum, Test, between relevant Thinking, Ethics, Pacific
discussion, Final exam and irrelevant Consciousness, Teamwork
online information in
discussion framing decisions
3 Lecture, in- Discussion Communication, Critical
class forum, Test, Apply the Thinking, Ethics, Pacific
discussion, Group regulatory Consciousness, Teamwork
online Project, Final framework for
discussion exam financial reporting.
4 Lecture, in- Discussion Address real world Communication, Critical
class forum, Test, problems Thinking, Ethics, Pacific
discussion, Final exam irrespective of Consciousness, Teamwork
online whether they can
discussion be resolved by
reductionism or not

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 5 Lecture, in- Discussion Articulate the role Communication, Critical
class forum, the law does and Thinking, Ethics, Pacific
discussion Group can play in Consciousness, Teamwork
Project facilitating good
commercial practice

14. ASSESSMENT

14.1 ASSESSMENT PORTFOLIO

TYPE OF ASSESSMENT WEIGHT Comments/Rationale LEARNING

CONTINUOUS ASSESSMENT 50%
On-line discussion forum
Test
Group Project & Presentation
FINAL EXAMINATION 50%
Exam
OUTCOME
5 Students to post and reply 1, 2, 3, 4 and 5
to other student comments
on forensic accounting and
fraud investigation. Support
arguments with relevant
journal articles.
20 Will be held on 07.03.19 1, 2, 3 and 4
from (5.30-7.30pm) and will
cover topics 1-4. May
include calculations, short
answers, case studies,
essays, etc.
25 An investigation of financial 3 and 5
affairs and preparation of
reports. Direction for this
assignment and the
deadline for submission is
provided in the ‘Course
Assessments’ window on
Moodle.
50 3 hour paper (TBA by SAS). Focus on 1, 2, 3
May include calculations, and 4
short answers, case studies,
essays, etc.

14.2 PASSING THE UNIT

In order to be awarded a pass in this unit, students must:

 Attend at least 60% of the classes.
 Achieve an overall mark of at least 50% in the course.
 Achieve a mark of at least 40% in the final exam.

14.3 GRADE DISTRIBUTION

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 A+ A B+ B C+ C D E
85-100 78-84 71-77 64-70 57-63 50-56 40-49 0-39

14.4 ASSESSMENT POLICIES AND REGULATIONS

For detailed regulations, please refer to the USP Handbook and Calendar.

Plagiarism, copying materials from other sources without proper referencing and
acknowledge of the source is a serious offence and will be dealt with severely. In the
Regulations Governing Academic Misconduct section of the USP Handbook & Calendar
plagiarism is defined as “the copying of another person’s creative work and using it as
one’s own – without explicitly giving credit to the original creator. Work copied without
acknowledgement from a book, from another student’s work, from the internet or from
any other source”. If lecturer is satisfied that plagiarism has occurred, they will report the
matter to the Head of School. They can reduce marks appropriately. If the matter is seen
as serious enough it can be taken to the Student Disciplinary Committee by the Head of
School.

15. IMPORTANT DATES

Activity Week Weighting (%)

On-line discussion forum On-going 5
Test Week 6 20
Group Project & Presentation Week 10 25
Final Exam Week 12 50

16. ADDITIONAL COURSE ATTENDANCE

16.1 TUTORIALS/WORKSHOP
Interactive tutorials/workshops will be held on 2 Thursdays (5-8pm)

16.2 ONLINE WORK

Participate in online discussion forums

EXPECTATIONS OF STUDENTS

17.1 STUDENT RESPONSIBILITIES

Students are expected to:
 Spend enough time on Moodle and other activities required in the course
 Attend all lectures, workshops, team meetings, etc. unless hampered by
illness in which case you must inform your course coordinator and team
members.
 Arrange with the team members to work in their own times on the project.
 Maintain proper attire for the laboratory, clothing, shoes etc.

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  Facilitate the course coordinator with any proof that he/she was sick and
unable to attend classes or assessment at the earliest possible time to avoid
getting a zero mark for the missed assessment.

17.2 STUDENT LEARNING SERVICES

Student Learning Support (SLS) provides the necessary academic and study skills to
assist students with their course requirements.

There is a range of services that students can participate in or use free of charge.
These services are tailor made to help students tackle and manage the requirements
of tertiary education. These services include:

• Peer Mentoring Programme – high achieving senior students facilitate group

activities through which students are guided on study tips, problem solving, and
assessment preparation.
• Drop In Support - Students can drop in to meet with an SLS Specialist during
the operating hours at 091 – 013 (FBE SLS Hub) to seek assistance in assignment
planning, essay structure, referencing, understanding and selecting relevant study
skills, time management, speaking and reading skills and other related aspects. The
initial meeting should occur at least 3 weeks prior to the assignment due date.
• Academic Skills workshops – Either through the course or generally,
workshops on academic skills (Essay writing, Referencing, Reading and others) will be
conducted. Students are encouraged to attend.

The SLS Hub is located in Building 091 (CELT Building), Room 013, Laucala (Upper)
Campus. The operating hours are Mondays - Thursdays: 9am - 5pm, Fridays: 9am –
4pm.

For further details and assistance, students may email:

Pauline Ryland: pauline.ryland@usp.ac.fj
Roshila Singh: roshila.singh@usp.ac.fj

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