Investigative Report Assignment | Get Paper Help

This assignment follows from the previous/part 1 of the assignemnt. I will give that assignment once this is allocated. This assignment is based around forensic accounting

Investigative Report and Expert Statement
Value: 50%
Length: 2,500 words
TASK
This task follows on from the scenario in Assessment 1. In your preliminary investigation of the accused you have determined that Lincoln has defrauded the victim of $121,000 over seven years by fabricating timesheets, writing and cashing in fraudulent cheques under the pretences of casual employee wage expenses. This calculation has been determined by comparing the value of all group certificates issued to the Australian Taxation Office against the wage expenses recorded in the general ledger. However, without further investigation you cannot determine the location of the illicit funds defrauded from the victim. The Officer in Charge has read your report and has decided to advance this complaint into a strike force for continued investigation and if necessary, prosecution.
STAGE 1:
1. Provide details of the investigative processes you will undertake as the Forensic Accountant to (A) collect your evidence to prove $121,000 was defrauded by the accused and (B) follow the trail of the illicit funds to determine how the stolen money has been used. In this explanation you will need to specify which evidence is required, explain the significance of the evidence (pursuant to Evidence Act 1995) and specify how you will obtain such evidence (by exercising the relevant powers under POCA as a sworn officer);
2. Prepare a preliminary expert witness statement in accordance with APES215 and APES110 to be included in the brief of evidence in the prosecution of the accused.
Your investigation has determined that the illicit proceeds have been deposited into the accused’s de-facto partner’s bank account, Commonwealth Bank of Australia, based in Sydney and subsequently used as a deposit for an investment property in Wellington, New Zealand.
STAGE 2:
3. You are now required to provide a sound report for the OIC to explain how the illicit funds can be returned to the victim under the confiscation scheme specified in the Proceeds of Crime Act 2002 (Cth).
RATIONALE
This assessment task will work towards assessing the following learning outcome/s:
• be able to demonstrate knowledge of the role of a forensic accountant in an investigation, as both an investigator and expert witness, by designing a financial crime investigation plan.
• be able to make recommendations to improve business practices to prevent financial crime.
• be able to apply knowledge of the work and scope of the forensic accountant in tracing the proceeds of financial crime, and the current model of expert witness statements, to prepare a brief of evidence for prosecution.
• be able to apply the expert witness statement to secure the order to restrain, forfeit and / or seize assets under current relevant legislation.
MARKING CRITERIA AND STANDARDS
Criteria High Distinction Distinction Credit Pass Fail Investigative process and justification – 25
All relevant elements are present and provides detailed information for others to follow the proposed plan of action. Justifies all actions, decisions and
All relevant elements are present and sufficient detail to enable others to follow the proposed plan of action. Justifies actions, decisions and
All relevant elements are present and some detail to enable others to follow the proposed plan of action. Justifies actions, decisions and procedures
Most relevant elements are present with limited detail to enable others to follow the proposed plan of action. Justifies actions, decisions and
Some relevant elements are present with limited detail to enable others to follow the proposed plan of action. Does not, or does not fully justify actions,
Criteria High Distinction Distinction Credit Pass Fail
procedures, explains assumptions and reasons.
procedures and explains reasons.
and provides reasoning.
procedures and provides some reasoning.
decisions and procedures, while providing limited reasoning for proposed actions. Complete witness statement in compliance with APES215 – 25
All required elements of the witness statement are present and completed to a professional standard in accordance with APES215. The witness statement is presented in a professional manner. Identifies salient points from the case study.
All required elements of the witness statement are present and completed to a high standard in accordance with APES215. The witness statement is well presented. Identifies relevant points from the case study.
All required elements of the witness statement are present and completed to a good standard in accordance with APES215. The witness statement is well presented in most instances. Identifies some points from the case study.
All required elements of the witness statement are present and completed to a satisfactory standard in accordance with APES215. Attention to the presentation is given, but not be well-executed. Identifies some points from the case study.
Fails to include all required elements in the witness statement in accordance with APES215. Presentation is poor consisting of numerous errors. Fails to adequately identify relevant points from the case study. Explain the process involved in returning proceeds of crime pursuant to the Proceeds of Crime Act 2002 (Cth) – 25
Key considerations involved in the return of proceeds of crime to victims are stated clearly and described comprehensively, delivering all relevant information necessary for full
Key considerations involved in the return of proceeds of crime to victims are stated, described, and clarified so that understanding is not seriously impeded by
Key considerations involved in the return of proceeds of crime to victims are stated, described, and clarified so that understanding is not too seriously impeded by
Key considerations involved in the return of proceeds of crime to victims are stated but the response leaves some areas poorly defined, or unexplored. Information relating to
Key considerations involved in the return of proceeds of crime to victims are stated without clarification or description. Information relating to major considerations is taken from
Criteria High Distinction Distinction Credit Pass Fail
understanding. Information relating to the major considerations is taken from source(s) with enough interpretation/ evaluation to develop a comprehensive analysis or synthesis while viewpoints of experts are questioned thoroughly. Thoroughly (systematically and methodically) analyzes own and others’ assumptions and carefully evaluates the relevance of contexts when presenting a position.
omissions. Information relating to major considerations is taken from source(s) with enough interpretation/ evaluation, to develop a coherent analysis or synthesis. Viewpoints of experts are subject to questioning. Identifies own and others’ assumptions and most relevant contexts when presenting a position.
omissions. Information relating to major considerations is taken from source(s) with some interpretation/ evaluation to develop an analysis or synthesis. Viewpoints of experts are taken as mostly fact, with some questioning. Identifies own and others’ assumptions and several relevant contexts when presenting a position.
major considerations is taken from source(s) with limited interpretation /evaluation in an effort to develop an analysis or synthesis. Viewpoints of experts are taken as mostly fact, with little questioning. Questions some assumptions. Identifies several relevant contexts when presenting a position.
source(s) without any interpretation/ evaluation. Viewpoints of experts are taken as fact, without question. Shows a limited or emerging awareness of present assumptions. Begins to identify some contexts when presenting a position. Referencing, presentation, use of source material, structure, organisation & development of ideas – 25
The overall writing style and presentation conveys complex meaning in a clear and concise manner. Referencing complies with all APA 6th edition requirements. Assumptions are
The writing articulates the argument in a concise manner. There are limited grammatical, spelling, referencing and punctuation errors in the
The writing conveys meaning in a straightforward manner with minimal grammatical, spelling, referencing and punctuation errors. Offers less than solid
The writing generally conveys meaning, although may include a number of errors. Referencing is present. The work offers somewhat obvious
The written work is substandard. Errors in usage including poor grammar, spelling, referencing and punctuation impede meaning. The work offers
Criteria High Distinction Distinction Credit Pass Fail
made explicit. Details are germane, original, and convincingly interpreted. The work demonstrates logical and subtle sequencing of ideas through well-developed paragraphs; transitions are used to enhance organization. Paragraphs have thoughtful supporting detail sentences that develop the main idea.
work. The work offers solid reasoning. Assumptions are recognizable or made explicit. Contains appropriate details or examples. Paragraphs have sufficient supporting detail sentences that develop the main idea. Paragraph development present but not.
reasoning. Assumptions are not always recognized or made explicit. Contains some appropriate details or examples. Paragraphs provide some supporting detail sentences that help in the development of the main idea.
support that may be too broad. Details are too general, not interpreted, irrelevant or inappropriately repetitive. Paragraphs lack supporting detail sentences. Organization of ideas is not fully developed.
simplistic, undeveloped, or cryptic support for the ideas. Inappropriate or off-topic generalizations, faulty assumptions, errors of fact. Paragraphs fail to develop the main idea. No evidence of structure or organization.
PRESENTATION
The report submission must comply with the following guidance:
1. Must be in MS Word format.
2. Must have the student name, student number, and assessment item title clearly identified on the assignment.
3. Must consist of an introduction/body/conclusion, unless otherwise advised by the coordinator.
4. 12 point Times New Roman.
5. 1.5 line spacing.
6. Subheadings centered.
7. Text left justified.
8. One line separating paragraphs.
9. No numbered or bullet point lists, unless otherwise advised by the coordinator.
10. Use APA referencing in text.
11. Use a reference list.
12. No footnotes.
REQUIREMENTS
Word Count
Important Note: Please be advised that word limit needs to be strictly adhered to. Papers that exceed the word limit by between 11% to 15% will be penalized. Marking will stop at the point that paper exceeds the word limit by 15%.
• The reference list must have publications and consist of a mix of academic journal articles, texts and reports. Reference to Wikipedia and newspaper articles is unacceptable and should not be used.