Objectives and competences
The course aims is to teach students to apply modern methods, techniques and practices for the prevention and detection of fraud and to understand the purpose and objectives of forensic accounting.
Content (Syllabus outline)
1. Introduction in Forensic Accounting: understanding, purpose, types and development of Forensic Accounting
2. Content of Forensic Accounting: forensic accounting for internal purposes, law requirements and other purposes
3. Professional skills of forensic accounting: professional skills and ethics of the fraud investigator.
Methods and techniques for the prevention and detection of fraud.
Learning and teaching methods
Lectures, discussions and case studies, course papers with presentations.
Intended learning outcomes - knowledge and understanding
In this course, students:
1. Acquire theoretical and applied knowledge of the methods, techniques and processes of forensic accounting, its purpose and users, and the legal and professional environment or regulation (PILO 2a).
2. Get trained to apply theoretical knowledge to concrete examples of fraud (PILO 2a).
3. Meet and understand ethical frameworks and ethical dilemmas in forensic accounting and understand ethical and professional responsibility in the field of fraud prevention and detection (PILO 4a).
4. Get practical experience of problems in the field of forensic accounting in a working group. (PILO 3c)
5. They present and defend their solutions to an economic crime investigation case. (PILO 3b)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Intended learning outcomes - transferable/key skills and other attributes
In this course, students:
1. Acquire theoretical and applied knowledge of the methods, techniques and processes of forensic accounting, its purpose and users, and the legal and professional environment or regulation (PILO 2a).
2. Get trained to apply theoretical knowledge to concrete examples of fraud (PILO 2a).
3. Meet and understand ethical frameworks and ethical dilemmas in forensic accounting and understand ethical and professional responsibility in the field of fraud prevention and detection (PILO 4a).
4. Get practical experience of problems in the field of forensic accounting in a working group. (PILO 3c)
5. They present and defend their solutions to an economic crime investigation case. (PILO 3b)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Readings
- Koletnik Franc, Kolar Iztok: Preiskovanje gospodarskih prevar - Forenzično računovodstvo. (v pripravi).
- Koletnik Franc, Kolar Iztok: Forenzično računovodstvo. Zveza RFR Slovenije, Ljubljana 2008.
- William S. Hopwood, Richard S. Gendler, Michael A. Crain, George R. Young, Carl Pacini: Essentials of Forensic Accounting, 2nd Edition. Wiley, cop. 2019.
Izbrana domača in tuja strokovna literatura, ki obravnava vsebino gospodarskih prevar in forenzičnega računovodstva.
Prerequisits
No requirements.
Additional information on implementation and assessment Course paper
Final exam
Course paper - written course paper with oral defence.
Final exam - the written examination may be replaced by two intermediate tests. Regular attendance at lectures and tutorials (at least 70%) is a prerequisite for taking the mid-term tests.
Final exam - students may gain additional bonus points by actively participating in lectures and tutorials, which will be added to the points obtained in the written examination or in the intermediate tests (up to a maximum of 10% of the written examination).
Final exam - the final course grade is the weighted arithmetic mean of the passing grade of the course paper (including the review assignment of another paper) and the passing grade in the written examination.
