Forensic Accounting | CET Courses

Singapore University of Social Sciences

Forensic Accounting (ACC351)

Synopsis

ACC351 Forensic Accounting provides an understanding of white collar crimes in Singapore by analysing real case studies of major crimes. Students will be taught the investigation methodology in the detection of fraud and the use of information technology forensics and social media tracing to examine documents and evidence within the Singapore legal, regulatory and professional rule-based environment. Various fraudulent schemes will be examined including cash receipt, cash disbursement, defalcation and cyber-crimes. Finally, the course teaches students effective interviewing and interrogation techniques, and the role of an expert witness.

Level: 3
Credit Units: 5
Presentation Pattern: EVERY JAN

Topics

Introduction to white collar crime investigation
Criminology and ethics, complex frauds and financial crimes
Cybercrime: computer and internet fraud
Legal, regulatory and professional environment
Fraud detection: red flags and targeted risk assessment, detection and investigations
Effective interviewing and interrogation
Using information technology for fraud examination and financial forensics
Cash receipt schemes and other asset misappropriations
Cash disbursement schemes
Corruption and the human factor, financial statement fraud
Consulting, litigation support and expert witnesses
Case studies of Singapore white collar crimes

Learning Outcome

Assess white collar crimes and understand the building blocks of financial forensics and fraud examination
Compare and contrast theories of crime causation and discuss the essence of organisational crime
Describe “following the money” and “tracing the money”, and how fraudsters conceal and convert illegal money
Outline the types of economic damages related to computer crimes
Discuss the different approaches used by investigators to obtain documents and evidence under the law
Evaluate red flags for fraud and identify behavioural red flags and discuss the components that frame the fraud risk assessment process
Apply the investigation methodology using interview and interrogation techniques
Analyse and apply IT forensics and IT and social media tracing
Execute an investigation for the detection of defalcation schemes
Plan an investigation for the detection of fraudulent disbursements
Formulate an investigation for the detection of corruption schemes and financial statement fraud
Examine the requirements to perform as an expert witness in court
Evaluate real case studies of Singapore major white collar crimes
Develop the essential knowledge and interpersonal skills to work effectively in a team
Demonstrate proficiency in written and verbal communication skills