Overview
Fraud is a major problem, estimated to cost Australia over $3 billion each year. The incidence of fraud and corporate failure is increasing along with its cost. This unit is designed to provide you with an understanding of the risks of fraud or corporate failure occurring and an appreciation for the subsequent forensic review and processes. You will learn appropriate preventive and detective methods, examine the wide range of fraud threats to individuals and organisations, and appreciate the relevant legal resolution processes.
Details
Pre-requisites or Co-requisites
Pre-requisite ACCT20072 Accounting Systems & Information Assurance
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 2 - 2026
Attendance Requirements
All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Recommended Student Time Commitment
Each 6-credit Postgraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
Class Timetable
Assessment Overview
Assessment Grading
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of 'pass' in order to pass the unit. If any 'pass/fail' tasks are shown in the table above they must also be completed successfully ('pass' grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the 'assessment task' section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University's Grades and Results Policy for more details of interim results and final grades.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure - Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure - International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback - Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
Feedback, Recommendations and Responses
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
Feedback from SUTE
Provided clear and knowledgeable explanations. Provided valuable feedback.
State clear unit requirements. Provide useful feedback.
- Understand the sources and organisational contexts of fraud risk
- Apply and critique fraud theories in professional judgement
- Appraise fraud methods and design robust internal control responses to reduce opportunities for fraud
- Diagnose accounting anomalies and other symptoms of fraud and evaluate relevant investigative processes
- Analyse and compare legal frameworks for fraud resolution.
N/A
Alignment of Assessment Tasks to Learning Outcomes
| Assessment Tasks | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Online Quiz(zes) - 10% | |||||
| 2 - Report - 40% | |||||
| 3 - Group Work - 50% | |||||
Alignment of Graduate Attributes to Learning Outcomes
| Graduate Attributes | Learning Outcomes | ||||
|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |
| 1 - Knowledge | |||||
| 2 - Communication | |||||
| 3 - Cognitive, technical and creative skills | |||||
| 4 - Research | |||||
| 5 - Self-management | |||||
| 6 - Ethical and Professional Responsibility | |||||
| 7 - Leadership | |||||
| 8 - First Nations Knowledges | |||||
| 9 - Aboriginal and Torres Strait Islander Cultures | |||||
Textbooks
Fraud Examination
- Edition: 6th edn (2018)
- Authors: Albrecht et al
- Cengage Learning
- United States
- ISBN: 9781337619677
If you are having issues accessing the eBook at the Library website, both paper and eBook copies can be purchased at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code)
- Binding: eBook
If you are having issues accessing the eBook at the Library website, both paper and eBook copies can be purchased at the CQUni Bookshop here: http://bookshop.cqu.edu.au (search on the Unit code)
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)
For further information, see the Assessment Tasks.
k.h.singh@cqu.edu.au
Week 1
Begin Date: 13 Jul 2026Module/Topic
Fraud – Nature, Perpetrators & Motivation
Fraud in Australia
Chapter
ALB ch 1-2
Events and Submissions/Topic
Week 2
Begin Date: 20 Jul 2026Module/Topic
Fraud Methods – Manual and IT Environments
Chapter
ALB ch 14, 17
Events and Submissions/Topic
Quiz 1 opens 26 July 2026
Week 3
Begin Date: 27 Jul 2026Module/Topic
Fraud Prevention
Chapter
ALB ch 3-4
Events and Submissions/Topic
Quiz 1 closes 2 August 2026
Week 4
Begin Date: 03 Aug 2026Module/Topic
Fraud Detection
Data Driven Detection
Chapter
ALB ch 5-6
Events and Submissions/Topic
Quiz 2 opens 9 August 2026
Week 5
Begin Date: 10 Aug 2026Module/Topic
Fraud Investigation
Inquiry Methods
Chapter
ALB ch 7-10
Events and Submissions/Topic
Quiz 2 closes 16 August 2026
Week 6
Begin Date: 17 Aug 2026Module/Topic
Management Fraud
Detection methods, including ratio analysis
Chapter
ALB ch 11-13
Events and Submissions/Topic
Quiz 3 opens 23 August 2026
Report opens 23 August. See Moodle for further information and topics.
Vacation Week
Begin Date: 24 Aug 2026Module/Topic
No teaching in this week.
Chapter
Events and Submissions/Topic
Week 7
Begin Date: 31 Aug 2026Module/Topic
Identity Fraud
Chapter
ALB ch 15
Events and Submissions/Topic
Quiz 3 closes 6 September 2026
Week 8
Begin Date: 07 Sep 2026Module/Topic
Other Types of Fraud e.g. Taxation, Elderly, Insurance
Chapter
ALB ch 16
Events and Submissions/Topic
Quiz 4 opens 13 September 2026
Week 9
Begin Date: 14 Sep 2026Module/Topic
Not-for-Profit Sector
Chapter
Readings
Events and Submissions/Topic
Quiz 4 closes 20 September 2026
Report closes 20 September 2026
Week 10
Begin Date: 21 Sep 2026Module/Topic
Medicare Fraud
Corporate Failure
Chapter
Readings
Events and Submissions/Topic
Week 11
Begin Date: 28 Sep 2026Module/Topic
Group Presentations
Chapter
Events and Submissions/Topic
Group Presentations commence this week during lecture time. Refer to Moodle for group allocations.
Week 12
Begin Date: 05 Oct 2026Module/Topic
Group Presentations
Chapter
Events and Submissions/Topic
Group Presentations continue this week during lecture time. Refer to Moodle for group allocations.
Submission of final group report this week, 9 October 2026.
Exam Week
Begin Date: 12 Oct 2026Module/Topic
Chapter
Events and Submissions/Topic
Vacation/Exam Week
Begin Date: 19 Oct 2026Module/Topic
Chapter
Events and Submissions/Topic
1 Online Quiz(zes)
Four (4) fortnightly online quizzes are required to be completed. Each quiz is to be completed individually, is open for approximately 7 days, and covers the preceding 2 weeks of classes. Each quiz consists of a set of multiple-choice questions and is marked out of 15. The weighting for quiz results is 10% of the total marks.
This assessment requires students to adhere to the guidelines on the use of artificial intelligence tools as specified in the Artificial Intelligence Assessment Scale (AIAS). Any misuse or lack of disclosure regarding the use of AI tools will be considered a breach of academic integrity.
4
Fortnightly
Fortnightly quizzes will open on Sunday at 9:00 AM AEST and will close on the following Sunday at 5:00 PM AEST. Opening and closing dates of the 5 quizzes are available in weekly schedule. "This assessment must be submitted by the specified due date and time. Due to the nature of this task, the standard 72-hour grace period does not apply. We recognise that unexpected circumstances may arise, and encourage students to reach out as early as possible if they are experiencing difficulties, so that appropriate support or adjustments can be considered in line with university policy".
Your results of the quiz will be automatically generated and will be displayed upon completion of the quiz. You can access your results again on the unit website via the Grade book. You will be able to check your quiz for incorrect answers after the quiz has closed.
This assessment item will assess your knowledge and skills in relation to the forensic accounting concepts covered in the prior 2 weeks.
- Understand the sources and organisational contexts of fraud risk
- Diagnose accounting anomalies and other symptoms of fraud and evaluate relevant investigative processes
2 Report
Students will be required to complete an individual written report. Students will need to demonstrate technical competence, professional judgement, analytical reasoning, and the ability to communicate complex findings clearly and credibly.
AI scale 2:
You may use AI for planning, idea development, and research. Your final submission should show how you have developed and refined these ideas. All sources must be cited appropriately.
Refer to Moodle for further information.
Results available in Moodle
Students will be required to complete an individual written report. Students will need to demonstrate technical competence, professional judgement, analytical reasoning, and the ability to communicate complex findings clearly and credibly.
AI scale 2:
You may use AI for planning, idea development, and research. Your final submission should show how you have developed and refined these ideas. All sources must be cited appropriately.
- Understand the sources and organisational contexts of fraud risk
- Apply and critique fraud theories in professional judgement
- Appraise fraud methods and design robust internal control responses to reduce opportunities for fraud
- Diagnose accounting anomalies and other symptoms of fraud and evaluate relevant investigative processes
- Analyse and compare legal frameworks for fraud resolution.
3 Group Work
Students will be required to complete a group assessment. This assessment will have a written component (30%) done by group members and an individual oral assessment (20%)
AI scale 2:
You may use AI for planning, idea development, and research. Your final submission should show how you have developed and refined these ideas. All sources must be cited appropriately.
Scheduled in Week 12 during lecture time. Further details will be advised in Moodle
Students will be required to complete a group assessment. This assessment will have a written component (30%) done by group members and an individual oral assessment (20%). Refer to Moodle for assessment topics.
AI scale 2:
You may use AI for planning, idea development, and research. Your final submission should show how you have developed and refined these ideas. All sources must be cited appropriately.
- Apply and critique fraud theories in professional judgement
- Appraise fraud methods and design robust internal control responses to reduce opportunities for fraud
- Analyse and compare legal frameworks for fraud resolution.
As a CQUniversity student you are expected to act honestly in all aspects of your academic work.
Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.
When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.
Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.
As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.
What is a breach of academic integrity?
A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.
Why is academic integrity important?
A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.
Where can I get assistance?
For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.
What can you do to act with integrity?
