Singapore University of Social Sciences

Forensic Accounting

Forensic Accounting (ACC351)


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


  • 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
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