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acc571_student_guide.docx|
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ACC 571 – Forensic Accounting |
COURSE DESCRIPTION
This course provides a framework for an understanding of forensics accounting. Topics covered include various foundation areas of importance to the forensic accountant, the basic forensic accounting tool-oriented areas, and practice areas relevant to forensic accounting.
INSTRUCTIONAL MATERIALS
Required Resources
Kranacher, M.J., Riley, R., & Wells, J. (2011). Forensic Accounting and Fraud Examination. Hoboken, NJ:
John Wiley & Sons.
Supplemental Resources
David, C., Ogiby, S., & Farrell, R. (2010). Survival of the analytically fit: the DNA of an
effective forensic accountant. Journal of Accountancy, 210(2), 54-56.
Roberds, W., & Schreft, S. L. (2009). Data security, privacy, and identity theft: The economics
behind the policy debates. Economic Perspectives, 33(1), 22-30.
Santana, M. (2010). Identity theft is becoming quite a predominant risk in people's lives.
Caribbean Business, 38(50), 49.
Schneider, S. (2004). Organized crime, money laundering, and the real estate market in Canada. Journal
of Property Research, 21(2), 99-118.
COURSE LEARNING OUTCOMES
1. Examine the basic concepts related to fraud, including environment, impact, and the methodologies related to fraud examination.
2. Examine the employment opportunities, roles, and skill set for fraud examination and financial forensic specialists.
3. Analyze the theories related to crime causation, the essence of crime, organizational environment conducive to crime, and ethical issues related to fraud.
4. Examine different types of organizational illegal activities, including cybercrimes and the impact to the organization.
5. Examine the legal and regulatory environment related to fraud and financial crimes.
6. Analyze the processes related to fraud detection, including the responsibilities of management and auditors, assessing the organizational environment, and detecting and investigating fraudulent activity.
7. Examine the components of fraud investigation, including interviewing and interrogation and using information technology in the investigative process.
8. Examine fraudulent cash receipts and disbursement schemes.
9. Examine the human factors related to corruption and how understanding these factors can facilitate the fraud prevention and deterrence process.
10. Analyze key aspects of financial statement fraud, including types of fraud and the ways it is committed.
11. Analyze the aspects related to litigation support and expert witness in the fraud investigation process.
12. Use technology and information resources to research issues in forensic accounting.
13. Write clearly and concisely about forensic accounting issues using proper writing mechanics.
WEEKLY COURSE SCHEDULE
The standard requirement for a 4.5 credit hour course is for students to spend 13.5 hours in weekly work. This includes preparation, activities, and evaluation regardless of delivery mode.
|
Week |
Preparation, Activities, and Evaluation |
Points |
|
1 |
Preparation · Reading(s) · Chapter 1: Core Foundation Related to Fraud Examination and Financial Forensics
Activities · Discussion Evaluation · None |
20 |
|
2 |
Preparation · Reading(s) · Chapter 2: Careers in Fraud Examination and Financial Forensics · e-Activity · Visit the Website for the Association of Certified Fraud Examiners, located at http://www.acfe.com/career-center-home.aspx, to review the career paths for fraud examiners. Be prepared to discuss. Activities · Discussion Evaluation · Assignment 1: Corporate Fraud Schemes |
20
240 |
|
3 |
Preparation · Reading(s) · Chapter 3: Who Commits Fraud and Why: Criminology and Ethics · e-Activity · Read the following articles on the Internet and other related articles regarding the Enron Case: · Reinstein, Alan and Thomas Weirich, “Accounting Issues at Enron, The CPA Journal, December 2002, located at http://www.nysscpa.org/cpajournal/2002/1202/features/f122002.htm. · Eichenwald, K., and Henriques, D. B. “Enron’s Many Strands: The Company Unravels; Enron Buffed Image to a Shine Even as It Rotted From Within.” New York Times, February 10, 2002, located at http://large.stanford.edu/publications/coal/references/eichenwald1/. Be prepared to discuss. Activities · Discussion Evaluation · None |
20 |
|
4 |
Preparation · Reading(s) · Chapter 4: Complex Frauds and Financial Crimes · Chapter 5: Cybercrime: Computer and Internet Fraud · e-Activity · Read the following articles on the Internet and other related articles regarding the Bernie Madoff case: · Jason Zwweig, “How Bernie Madoff Made Smart Folks Look Dumb,” Wall Street Journal, December 13, 2008, located at http://www.democraticunderground.com/discuss/duboard.php?az=view_all&address=389x4657532. · Liz Moyer, “Sec to Probe its Oversight of Madoff.” Forbes, December 16, 2008, located at http://www.forbes.com/2008/12/16/madoff-sec-probe-biz-wall_cx_lm_1216bizmadoff.html. Be prepared to discuss.
Activities · Discussion Evaluation · Assignment 2: Cybercrimes and Computer Security Systems |
20
280 |
|
5 |
Preparation · Reading(s) · Chapter 6: Legal, Regulatory, and Professional Environment · e-Activity · Review the article on the Sarbanes-Oxley Act of 2002, located at http://www.soxlaw.com/. Be prepared to discuss. Activities · Discussion Evaluation · None |
20 |
|
6 |
Preparation · Reading(s) · Chapter 7: Fraud Detection: Red Flags and Targeted Risk Assessment · Chapter 8: Detection and Investigations Activities · Discussion Evaluation · None |
20 |
|
7 |
Preparation · Reading(s) · Chapter 9: Effective Interviewing and Interrogation · Chapter 10: Using Information Technology for Fraud Examination and Financial Forensics Activities · Discussion Evaluation · Assignment 3: Fraud Schemes and Fraud Investigations |
20
280 |
|
8 |
Preparation · Reading(s) · Chapter 11: Cash Receipt Schemes and Other Asset Misappropriations · Chapter 12: Cash Disbursement Schemes · e-Activity · Research the Internet and identify a company that was a victim of expense reimbursement schemes or multiple reimbursement schemes. Be prepared to discuss. Activities · Discussion Evaluation · None |
20 |
|
9 |
Preparation · Reading(s) · Chapter 13: Corruption and the Human Factor · Chapter 14: Financial Statement Fraud · e-Activity · Research the Internet and identify a bribery scheme where the fraudster is paid to exercise his or her influence on behalf of a third party. Be prepared to discuss. Activities · Discussion Evaluation · None |
20 |
|
10 |
Preparation · Reading(s) · Chapter 15: Consulting, Litigation Support, and Expert Witnesses: Damages, Valuations, and Other Engagements · Chapter 16: Remediation and Litigation Advisory Services Activities · Discussion Evaluation · Assignment 4: Asset Misappropriation and Corporate Governance |
20
320 |
|
11 |
Preparation · Reading(s): None Activities · Discussion Evaluation · None |
20 |
GRADING SCALE – GRADUATE
|
Points |
Percentage |
Grade |
|
1,206 – 1,340 |
90% – 100% |
A |
|
1,072 – 1,205 |
80% – 89% |
B |
|
938 – 1,071 |
70% – 79% |
C |
|
Below 938 |
Below 70% |
F |
© 2015 Strayer University. All Rights Reserved. This document contains Strayer University Confidential and Proprietary information and may not be copied, further distributed, or otherwise disclosed in whole or in part, without the expressed written permission of Strayer University.
ACC 571 Student Version 1152 (1222 10-17-2014) Final Page 1 of 3
