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 will be able to:
1. Explain the methods, techniques, and approaches of forensic accounting, its purpose and users, and the legal and professional environment or regulations in theory and practice. (PILO 2a)
2. Apply theoretical knowledge in specific cases of investigating economic crimes. (PILO 2a)
3. Explain the ethical frameworks and ethical dilemmas in forensic accounting and understand ethical and professional responsibility in the field of economic crime. (PILO 4a)
4. Solve problems in the field of economic crime in a working group. (PILO 3c)
5. Present and defend their solutions to a case of economic crime investigation. (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 will be able to:
1. Explain the methods, techniques, and approaches of forensic accounting, its purpose and users, and the legal and professional environment or regulations in theory and practice. (PILO 2a)
2. Apply theoretical knowledge in specific cases of investigating economic crimes. (PILO 2a)
3. Explain the ethical frameworks and ethical dilemmas in forensic accounting and understand ethical and professional responsibility in the field of economic crime. (PILO 4a)
4. Solve problems in the field of economic crime in a working group. (PILO 3c)
5. Present and defend their solutions to a case of economic crime investigation. (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. (2025). Preiskovanje gospodarskih prevar - Forenzično računovodstvo. (v pripravi).
- Koletnik Franc inKolar Iztok. (2009). Forenzično računovodstvo. Zveza RFR Slovenije, Ljubljana 2008.
- William S. Hopwood, Richard S. Gendler, Michael A. Crain, George R. Young, Carl Pacini. (2009). Essentials of Forensic Accounting, 2nd Edition. Wiley.
Izbrana domača in tuja strokovna literatura, ki obravnava vsebino gospodarskih prevar in forenzičnega računovodstva.
Prerequisits
Regular attendance at lectures and tutorials (at least 70%) is a prerequisite for taking the midterm exams./
Additional information on implementation and assessment Seminar paper
Written exam
Seminar paper - written seminar paper with an oral defence.
Written exam - the written examination may be replaced by two midterm exams.
Written exam - students may gain additional bonus points by actively participating in lectures and tutorials (in-class participation), which will be added to the points obtained in the written examination or the midterm exams (up to a maximum of 10% of the written examination).
Written exam - The final course grade is the weighted arithmetic mean of the passing grade of the seminar paper (including the review assignment of another seminar paper) and the passing grade in the written examination.
