Fraud, Scam and Forensic Accounting

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Fraud, Scams and Forensic Accounting

Fraud:  Wrongful or criminal deception intended to result in financial or personal gain.

Oxford English Dictionary

Scam: A fraudulent scheme performed by a dishonest individual, group, or company in an attempt obtain money or something else of value. Scams traditionally resided in confidence tricks, where an individual would misrepresent themselves as someone with skill or authority, i.e. a doctor, lawyer, investor. After the internet became widely used, new forms of scams emerged such as lottery scams, scam baiting, email spoofing, phishing, or request for helps. These are considered to be email fraud

Forensic Accounting: The definition of 'forensic' is 'relating to the courts', and forensic accounting covers all accounting analysis that is suitable for court. ... Investigative accounting is more often associated with the investigations of criminal or regulatory matters.

University of Melbourne, Faculty of Business and Economics

Library Resources
Web Resources

Library Resources

On the shelves

Additional resources

Reference Resources

General Encyclopedia

  • World Book Encyclopedia

Issues in Society

This popular series, edited by Justin Healey, is also available under eResources on the Homework Help website.  You will need your user name and password to long on.


Web Resources


  • Australian Competition and Consumer Commission: ScamWatch
  • Australian Criminal Intelligence Commission: Fraud
  • Australian Investments and Security Commission: MoneySmart
  • Australian Signals Directorate: Business
  • Australian Taxation Office: Tax crime explained
  • Commonwealth Director of Public Prosecutions: General fraud - Refer to the Case Reports tab for other types or fraud, e.g. Commercial/Financial - Insider trading & Money laundering


Credit card fraud

Cryptocurrencies and Fraud

Insider trading

Online fraud


Other resources