ANU College of Business & Economics : NATIONAL FORENSIC ACCOUNTING TEACHING AND RESEARCH SYMPOSIUM 8 & 9 February 2010

ANU Col ege of Business & Economics
NATIONAL FORENSIC ACCOUNTING
TEACHING AND RESEARCH SYMPOSIUM
8 & 9 February 2010
Proudly sponsored by

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WELCOME
I am pleased to welcome you to the inaugural National Forensic Accounting Teaching
and Research Symposium proudly hosted by the School of Accounting and Business
Information Systems in ANU Col ege of Business and Economics.
The Col ege is always seeking to push the frontier of research and education, to seek
new chal enges, and to achieve excel ence in every facet of our operation. In providing
opportunities such as this symposium, we are providing an avenue whereby leading
minds in the field can come together to break new ground and to advance the body of
knowledge in this specialised area, both for our community and for our country.
I encourage you to take full advantage of the opportunity to share, learn and discuss,
to network with key academics and practitioners, but most importantly to contribute to
the development of this important discipline within Australia.
I thank you for supporting this event, and look forward to a successful symposium.
Professor Keith Houghton
Dean and Director
ANU Col ege of Business & Economics
Our Sponsors
The Institute of Chartered Accountants in Australia
The Institute of Chartered Accountants in Australia (the Institute) is the professional
body representing Chartered Accountants in Australia. Our reach extends to more than
64,000 of today’s and tomorrow’s business leaders, representing more than 52,000
Chartered Accountants and 12,000 of Australia’s best accounting graduates who are
currently enrol ed in our world class Chartered Accountants postgraduate program.
Our members work in diverse roles across commerce and industry, academia, government,
and public practice throughout Australia and in 110 countries around the world.
We aim to lead the profession by delivering visionary leadership projects, setting
the benchmark for the highest ethical, professional and educational standards, and
enhancing and promoting the Chartered Accountants brand. We also represent the
interests of members to government, industry, academia and the general public by
actively engaging our membership and local and international bodies on public policy,
government legislation and regulatory issues.
The Institute can leverage advantages for its members as a founding member of the
Global Accounting Al iance (GAA), an international accounting coalition formed by
the world’s premier accounting bodies. With a membership of around 775,000, the
GAA promotes quality professional services, shares information, and col aborates on
international accounting issues.
Established in 1928, the Institute is constituted by Royal Charter. For further information
about the Institute, visit charteredaccountants.com.au

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NATIONAL FORENSIC ACCOUNTING TEACHING AND
RESEARCH SYMPOSIUM
Monday 8 & Tuesday 9 February 2010
HW Arndt Building (25A), Australian National University, Canberra
Introduction
The 2010 National Forensic Accounting Teaching and Research Symposium brings
together a forum of established researchers, teachers and leading practitioners in
forensic accounting. The discipline of forensic accounting is quite diverse. The aim of the
Symposium is twofold: (i) to enhance understanding and awareness of current teaching
and research practice across the field; and (i ) to shape future priorities from facilitating
engaging discussion and capturing needs from practice that can best be serviced by
academic contribution.
Within a month of the Symposium conclusion a strategic report on key findings will be
distributed to all attendees and presenters. The contents of the report will capture key
discussion points and identified areas requiring attention in the short-to-medium term.
The report will assist practitioners, academics, professional bodies and research bodies
in enhancing their understanding of Australia’s strategic forensic accounting teaching
and research needs.
The Australian National University welcomes the acceptance by the University of
Wol ongong to host the 2012 National Forensic Accounting Teaching and Research
Symposium. The 2012 Symposium will provide an avenue to track progress against
priority areas, and continue to assist in forging greater linkages between practice and
academia across the discipline.
The Symposium would not be possible without the support provided by the Australian
National University’s Col ege of Business and Economics Outreach Funding Program, the
School of Accounting and Business Information Systems, and the substantial contribution
provided by our Gold Sponsor: The Institute of Chartered Accountants Australia.
The event and the meeting of its aims and outputs could not be achieved without
the support of attendees who enhance Australia’s forensic accounting community of
interest, presenters who have given their time to contribute views and suggestions, and
in particular, the key note speakers:
• Mr Paul Bonny, Vice President - International Security, Wachovia & Wel s Fargo
Bank, Hong Kong;
• Professor The Honourable George Hampel AM QC, Professor of Trial Practice &
Advocacy, Monash University; and
• Detective Superintendent Brian Hay, Head of Fraud and Corporate Crime,

Queensland Police Service.
www.cbe.anu.edu.au/schools/abis/nfatrs

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PROGRAM
Monday 8 February
10.00 am
Commencement


Dr David Lacey, School of Accounting and Business Information Systems,


Australian National University
10.05 am
Official Welcome


Professor Keith Houghton, Dean, ANU Col ege of Business and Economics,


Australian National University
10.10 am
Key Note Address 1: Regional Issues, Local Solutions: The Chal enge Confronting


Forensic Accountants within Australia


Mr Paul Bonny, Vice President - International Security


Wachovia and Wel s Fargo Bank, Hong Kong
10.45 am
Panel Address: Forensic Accounting, A View from the Professions


Mr Gregory O’Neil, Chair CPA Australia Forensic Discussion Group (Victoria) and Dr David Lacey,


School of Accounting and Business Information Systems, Australian National University
11.15 am
MORNING TEA
11.30 am
Data Interrogations for Anomalous Activity Detection


Professor Peter Best, Head of School, Accounting, Economics and Finance,


University of Southern Queensland
Fraud continues to be a major concern to industry and government. The incidence and financial impact of fraud is steadily
increasing. Meanwhile, many organisations are not well-prepared to prevent and detect fraud. Australian Standard AS 8001-
2003 proposes that organisations implement a fraud detection program to quickly identify instances of fraud should preventive
measures fail. It recommends the development of systems for targeted post-transactional review and strategic use of computer
systems including effective data mining and real-time transaction assessment to identify suspect fraudulent transactions. This
presentation demonstrates the implementation of this strategy in the context of SAP systems, and summarises the results of a
case study of suspected fraud.
12.00 noon The Forensic Accountant as an In-court Teacher



Mr Hugh Selby, Col ege of Law, Australian National University
Knowing your area is essential but not sufficient to be an expert witness. Here’s how to be skilled in presenting and defending
your knowledge and opinions.
12.30 pm LUNCH
1.00 pm
Current Chal enges and Future Directions: Sifting the Wheat from the Chaff


Mr Geoff Crawford, Manager, Forensic Acountants Unit, Victoria Police
Geoff will discuss from a practitioner’s perspective some of the key issues that are emerging and what is changing from the past
in the world of forensic accounting. He will seek to identify and focus on what really matters in 2010. Topics considered include
new software developments, legislative change and new professional requirements. He will also discuss how interaction between
practitioners and academics could be of benefit to all concerned.
1.30 pm
Confiscation of Proceeds of Crime: An Increasingly Powerful Crime-fighting Tool


Mr Simon McGregor, Barrister, Wil iam Crocket Chambers
The paper explores recent legal developments relevant to forensic accountants practising in this area.
2.00 pm
Dissecting Corporate Structuring


Associate Professor Sue Newberry, Faculty of Economics and Business, University of Sydney and


Professor Deborah Brennan, Social Policy Research Centre, University of New South Wales
3.00 pm
AFTERNOON TEA

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PROGRAM
3.30 pm
Delivering Effective Learning Outcomes: The Case for Forensic Accounting Courses


Ms Judith Marychurch, Associate Dean, Faculty of Law, University of Wol ongong
Judith will provide an overview of the UOW Master of Forensic Accounting program and examine the views of graduates of the
MFA now working in the profession on what is, and should be, in a forensic accounting course curriculum, and as to how learning
outcomes can best be achieved in forensic accounting subjects and courses.
4.00 pm
Recruiting Australia’s Next Generation of Forensic Accountants


Mr Paul Vincent, Director Forensic, Vincents Chartered Accountants
4.30 pm
Teaching Innovations


Ms Deborah Veness, Manager, Education Innovation Office, ANU Col ege of Business and


Economics, Australian National University
Innovations in education include, but are not limited to, technology. They could also involve curriculum alignment, graduate
attributes and core learning outcomes, or even the design of assessment strategies. How do these aspects of curriculum design
affect students of the College?
5.00 pm
DAY ONE WRAP UP AND VENDOR COCKTAIL RECEPTION
Tuesday 9 February
9.15 am
Key Note Address 2: Professionalism in the Presentation of Expert Forensic


Accountancy Evidence



Professor the Hon George Hampel AM QC, Professor of Trial Practice and Advocacy, Monash


University
Professionalism involves the pursuit of excellence by ethical practice and the continuing development of knowledge and skills as
forensic accountants and competent expert witnesses.
10.00 am
Key Note Address 3: The New World Order


Detective Superintendent Brian Hay, Head of Fraud and Corporate Crime Group,


Queensland Police Service
The emergence of cyber-crime and the transnational influence of global organised criminal networks presents unprecedented
challenges to modern policing organisations, governments and communities world wide. This session will explore the emergence
of sophisticated cyber-based criminal networks, the global trekking operations of criminals that go from one country to the next
in order to execute their criminal operations and frustrate law enforcement activities. In the interests of protectionism is it vital
that a new world order be established based upon the combination of public/private efforts in order to generate the synergy
necessary to make a difference.
10.30 am
MORNING TEA
10.45 am
What does a Forensic Accounting Standard mean for Australia?


Mr Channa Wijesinghe, Technical Director, Accounting Professional and Ethical Standards Board
The presentation will cover: background on the development process of APES 215 Forensic Accounting Services; the key
requirements of the forensic accounting standard and its relationship with other professional standards; the need to integrate the
professional standards in to the education programs of the professional bodies and universities; and the impact of the standard
on the Australian Accounting Profession.
11.15 am
Deriving National Teaching & Research Priorities


Facilitated Discussion
12.15 pm
Symposium Close and 2012 Handover


Dr David Lacey, School of Accounting and Business Information Systems,


Australian National University and


Ms Judith Marychurch, Associate Dean, Faculty of Law, University of Wol ongong
THE SYMPOSIUM CONCLUDES AT 12.30 pm

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GUEST SPEAKERS
Paul Bonny is a recognised expert in corporate
Geoff Crawford is currently the Manager of
security, fraud and risk management within the Asia
the Forensic Accountants Unit of the Victoria Police. In
Pacific region. Based in Hong Kong since 2005, Paul
this role he is responsible for the provision of forensic
has developed a strong understanding of trans-national
accounting services across all of Victoria Police to assist
crime, security and risk management issues in the Asia-
in the investigation of criminal matters and relevant non-
Pacific region through extensive travel and consultation.
criminal matters such as asset confiscation. Geoff has had
He has conducted detailed risk assessments to guide
a long history in financial environments and investigations.
the establishment of business operations in high-risk
He has worked in chartered accounting practices for over
locations and has investigated numerous fraud cases
8 years in Sydney, Adelaide and Melbourne. He also has
involving international transfer of multi-million USD sums.
held positions in the ACT Treasury and also in the South
From 1999 to 2005 Paul held senior security and fraud
Australian Department of Treasury and Finance as a Deputy
management positions with large Australian and multi-
Commissioner of State Taxation. Geoff has had extensive
national corporations. He developed an enterprise-wide
involvement in revenue compliance activity, participation
security risk framework for one Australian corporation
in court matters, legislative policy development, and
that enabled it to proactively identify security risks and
management. Geoff has also previously served as a
priorities for the first time. He also developed fraud
Detective in the Australian Federal Police specialising in
management systems, analysis and data mining capability
fraud matters. Geoff is an FCPA, Fellow of the Taxation
for two other corporations. Paul’s early working career
Institute of Australia and also a Certified Fraud Examiner.
started with the New Zealand Police where he specialised
in Criminal Investigation and qualified as a Detective.
Simon McGregor (B.A., LL.B.) Simon McGregor
Paul is currently undertaking doctoral research on
was called to the Bar in 1997 and read with His Honour
internal fraud control combinations. He balances this
Jack Forrest QC. His recent confiscation decisions include:
commitment with full-time work as International Security
McMunn v DPP (Vic) [2009] VSC 44; DPP v Nguyen &
Leader, Wachovia and Wells Fargo Bank, a role that covers
Duncan [2008] VSC 292; Brooks v DPP [2008] VCC; DPP
banking operations in some 41 countries worldwide.
v Isidro & Anor [2008] VCC; DPP v Waters, 17 June 2008,
VCC. He also practises in crimes compensation, personal
Gregory O’Neil graduated from Monash
injuries, administrative, commercial and human rights law.
University in 1992 and has been a member of CPA
In the latter, he appeared in Victoria’s Court of Appeal test
Australia since 1995. He has been Chairperson of CPA
case on the Charter of Human Rights and Responsibilities:
Australia’s Forensics Discussion Group Victorian Branch
R J E v Secretary to the Department of Justice [2008]
since 2006. His work includes Australian Securities and
VSCA 265. He is a committee member of the Common Law
Investments Commission in 2002 and two periods at the
Bar Association of Victoria and the Victorian Bar Council’s
Transport Accident Commission, most recently as Manager
Human Rights Committee, as well as the co-convenor of
of Forensic Accounting and Review.
the “Victorian Bar Charter Discussion Group.
Professor Peter Best B.Com (Hons),
Sue Newberry is an Associate Professor in
MEngSci, PhD, FCPA, CA. is Head of the School of
Accounting in the Faculty of Economics and Business at
Accounting, Economics and Finance at the University of
the University of Sydney. Sue’s research covers financial
Southern Queensland. He has formerly held positions at
accounting and standard-setting in the public sector
University of Queensland, Newcastle University, Adelaide
and in the business sector. She has published articles
University, Flinders University and Queensland University
in several international journals including Abacus,
of Technology. He has qualifications in accounting,
Australian Accounting Review, Critical Perspectives on
operations research and information technology. His PhD
Accounting, Financial Accountability & Management
examined the feasibility of machine-independent audit
Journal, Accounting and Business Research, Accounting,
trail analysis in large computer systems. His teaching,
Auditing and Accountability Journal, and International
research and consulting experience includes electronic
Public Management Journal. She has twice won the John
business intelligence and data mining, enterprise systems
Perrin award for the best article of the year published in
(SAP), IT governance processes and measurement,
Financial Accountability & Management Journal.
information systems security (SAP), computer assisted
audit techniques, knowledge based systems, fraud
Professor Deborah Brennan FASSA, is
detection, anti-money laundering and audit trail analysis.
Professor of Social Policy and Deputy Director of the Social
Policy Research Centre, University of New South Wales.
Hugh Selby is a former barrister who now teaches
She is one of Australia’s leading scholars in comparative
presenting in court. Using methods he has developed he
welfare, child care and family policy. Professor Brennan has
trains lawyers, expert witnesses, police, and students, in
served as adviser to the Australian and UK governments
Australia, Malaysia, Japan and the USA. Hugh’s publications
on child care, and is a former President of the Australian
cover expert witnesses, advocacy and pleading, appellate
Political Science Association.
practice, coronials, contemporary issues in the law, and
industrial law.

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GUEST SPEAKERS
Paul Vincent is the founding director of
Professor the Honourable
Vincents Chartered Accountants and continues to work
George Hampel AM QC was a barrister for 25
a comprehensive engagement profile. Paul’s expertise
years and then a Justice of the Supreme Court of Victoria
is in family law and commercial litigation disputes,
from 1983 to 2000. He is currently a Professor of Trial
criminal matters and professional negligence actions.
Practice and Advocacy at Monash University and the
Paul has an extensive background in litigation support
Founding Chairman of the Australian Advocacy Institute.
and forensic accounting across his specialties. Paul has
He is also president of the International Institute of
worked in various fields within accounting, including his
Forensic Studies. He has been chair of a number of legal
early audit, taxation, insolvency and consulting career at
educational bodies, with special interest in the handling
KPMG (formerly Hungerfords). He is an active member
of expert evidence. His advocacy and expert witness
of the forensic accounting and ICAA communities (see
training experience extends over 30 years.
Memberships) and was National Chairman (2000 – 2005)
and Queensland Chairman (1999 – 2005) of the ICAA’s
Detective Superintendent
Forensic Accounting Special Interest Group (FASIG). Paul
has published and presented many papers on a variety of
Brian Hay has been a member of the Queensland
forensic accounting issues both in Australia and overseas
Police Service for 28 years. Brian has worked extensively
for legal bodies, universities and various professional
in the area of fraud and corporate crime and his principal
organisations including more recently ‘Assessment of
responsibility currently lies with the management and
Damages in Commercial Disputes’ workshops in 2007 for
direction of the Service’s Fraud & Corporate Crime
NSW Law Society/NSW College of Law and Queensland
Group. Brian was previously in charge of the Complex
Law Society Symposium. He is also a guest lecturer in
Investigation Unit (Public Sector Fraud & Corruption) with
Monash University’s Graduate Certificate of Forensic
the Queensland Crime and Misconduct Commission. Brian
Studies (2001 – current) and Queensland University of
has conducted extensive briefings in relation to Identity
Technology’s Masters of Business (current).
Fraud and its current impact on every day citizens. In 2009
Brian received the McAfee Global Cyber Crime Fighter
Judith Marychurch is the Associate Dean,
Award in recognition of his international leadership in
Teaching and Learning in the Faculty of Law at the
fraud prevention and investigative response – the first
University of Wollongong. She was the recipient of a
time such an award has been bestowed to an Australian.
Carrick/ALTC Citation for excellence and innovation
Brian was also awarded the Australian Police Medal in
in assessment to engender strong professional skills
2009.
in evidence law and forensic accounting students via
experience in courtroom simulations in 2006. Judith has
Channa Wijesinghe is a graduate of Monash
been involved in the Masters of Forensic Accounting since
University and holds a MBA from Deakin University. He
its inception, and taught the first subject ever offered
is a Member of the Institute of Chartered Accountants
in the program. Since then, Judith has been responsible
in Australia, CPA Australia and the Chartered Institute
for the development and teaching of the legal aspects of
of Management Accountants (UK). He has over ten years
forensic accounting in the MFA. Her specialist areas are
experience in big four firms and was an Audit Director in the
corporate law, evidence law and banking law, making her
Melbourne office of Deloitte. His commercial experience
uniquely suited to explore the legal aspects of forensic
includes two years with AGL where he was a member
accounting.
of the AGL IFRS Project team and was involved in IFRS
implementation. He joined the APESB in January 2007 and
Deborah Veness is the Manager of the
since that time has been responsible for the technical work
Education Innovation Office within the College of
program of the Board which includes the development of
Business & Economics at the Australian National
professional standards which are applicable to members
University. Deborah’s background is in educational design
of the Australian Accounting profession. He has chaired
and educational publishing. Deborah has held numerous
APESB taskforces which developed professional standards
positions across the tertiary sector in leading technology
on Valuation Services, Forensic Accounting, Insolvency
and educational design teams. She has been instrumental
Services and Due Diligence Committees.
in assisting the creation of ANU’s first subject within
the College of Business and Economics into the forensic
Dr David Lacey is the National Manager
accounting discipline, and continues to provide leadership
for Collections and Analytics at the Australian Crime
in educational innovation across business and economics
Commission and maintains an association with the
courses.
Australian National University in the delivery of their
Graduate Forensic Accounting Course and research
student supervision. David is also the current Chair of the
Institute of Chartered Accountants Forensic Accounting
Special Interest Group in the ACT.

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The School of Accounting and Business Information SyUNIVERSI stems, Australian National University
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The Australian National U
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Canberra ACT 0200
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+61 2 6125 3807 or 1300 732 120
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+61 2 6125 0744
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info.cbe@anu.edu.au
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www.cbe.anu.edu
www.cbe.anu.edu.au/schools/abis/nfatrs

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