Forensic Business Processes

This subject introduces students to the field of forensic accounting. The subject examines in-depth the elements of forensic accounting investigations in the context of the Australian legal system. Specific issues in dispute analysis are covered including, the quantification of loss, business valuation in the context of disputes, and the preparation of expert witness reports. The legal underpinnings of forensic accounting investigations, such torts, contract law and the law of the expert witness are reviewed. Further, the subject covers the role of the forensic accountant in the investigation of fraud and the management of fraud risk within organisations, including both fraud prevention and detection.