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Fraud Examination
(3 credit hours)
Tentative Syllabus spring 2012
Class hours: Mondays, 7:10 p.m. 10:00 p.m.
LA 234
Instructor George R. Young II, PhD, CPA
Phone: (954) 236-1195
E-mail: gyoung@fau.edu
Office locations, days, and hours
Location Days Time
LA 428C Mondays and Wednesdays 10:00 a.m. 11:00 a.m.
LA 428C Mondays and Wednesdays 6:00 p.m. 7:00 p.m.
The best way to reach me is by e-mail. If you e-mail me outside of Blackboard, please place ACG 4682 on the subject line; otherwise, I may inadvertently delete your message.
Objectives
This course provides an introduction to fraud examination from an accounting viewpoint and is designed to promote the development of analytical skills that can be utilized by professionals responsible for the prevention, detection, and investigation of fraud. Specifically, this course will help you
Obtain knowledge of the fraud examination profession,
Apply the fraud triangle to fraud scenarios,
Recognize the types of fraud schemes and the red flags that indicate their presence,
Recommend techniques that can be used to detect fraud,
Recognize the importance of evidence preservation and its use in court, and
Be aware of the importance of fraud prevention and actions that can be taken to deter the incidence of fraud.
Fulfillment of these objectives will help you develop competencies the AICPA believes are necessary for accounting professionals. The principal methods employed to attain these objectives will be the use of videos, textbook(s), classroom interactions and analyses of fraud cases. You will be expected to work creatively in completing course assignments. Extensive use of the Internet and electronic interaction is a fundamental part of the course.
Required Materials
Albrecht, W. Steve, HYPERLINK "http://www.thomsonedu.com/thomsonedu/student.do?page=home&dispnum=null&keyfor=allsite&keyitem=all&keyword=albrecht&keytype=searchall&resultfor=higheredu&resulttype=student&pagefrom=search&disciplinenumber=400&product_isbn=0324651155&contextelement=http://www.thomsonedu.com/thomsonedu" Conan C. Albrecht, Chad O. Albrecht, and Mark Zimbelman. 2012. Fraud Examination (4th edition). Mason, OH: Thomson-Southwestern (ISBN: 978-0-538-47084-1).
Prerequisites
The prerequisite for this course is a grade of C or better in each of the following courses: ACG 3141, Intermediate Accounting Theory 2; ACG 4401, Accounting Information Systems; and ACG 4651, Auditing and Assurance Services 1. Knowing the prerequisites for each class is each students responsibility. The School of Accounting or the College of Business administratively may drop any student who has not met the prerequisites from the course at any time during the semester. The School of Accounting, the College of Business, and the University are not required to notify the student prior to or after administratively dropping the student (this is according to university regulations).
ACG 4682-002 (17327)
Spring 2012
G. Young
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Class Policies
You will experience a higher likelihood of doing well in this class if you read the textbook prior to coming to class and attempted all homework assignments.
You are responsible for the following:
Use of Blackboard website: Lecture notes, class handouts, as well as selected solutions to homework exercises will be placed on blackboard. The address is HYPERLINK "http://blackboard.fau.edu" http://blackboard.fau.edu.
Use of e-mail: You are required to have an FAU e-mail account and use the account to communicate with the university community. Please check your FAU e-mail account regularly to determine whether your account is not over quota. Also, you must have access to Word and Excel in order to view and use the information contained in the attachments. You are responsible for any announcements made via e-mail or blackboard.
Unless instructed otherwise, all work to be submitted for consideration toward your course grade is to be attempted and completed on an individual basis.
Appropriate classroom behavior is expected at all times, including respect for your instructor and peers. All cell phones and beepers are to be turned off or placed on silent mode while you are in the classroom. Disruptive classroom behavior is unfair to students who are attending class to learn, is unfair to the instructor, and will not be tolerated.
You are expected to abide by the School of Accounting Policies found at HYPERLINK "http://business.fau.edu/index.php?src=gendocs&ref=uniformpolicies&category=Accounting&submenu=departments_Accounting" http://business.fau.edu/index.php?src=gendocs&ref=uniformpolicies&category=Accounting&submenu=departments_Accounting
Academic Honesty and Classroom Conduct
A fundamental principle of academic, business, and community life is honesty. Violation of this ethical concept will result in penalties ranging from a grade of F in the course to dismissal from the university. In every situation in which a penalty is assessed, a letter of fact will be included in the students file. In the academic environment, the following precepts are critical:
For most graded assignments, you are expected to work independently. However, team assignments typically require you to work with other students. For both individual and team assignments, you should be careful not to represent the work of others as your own. The Internet is a powerful tool that provides access to a wealth of information. Plagiarism guidelines that apply to printed materials also apply to information and materials obtained from the Internet.
Students at Դɼ are expected to maintain the highest ethical standards. Academic dishonesty is considered a serious breach of these ethical standards because it interferes with the university mission to provide a high quality education in which no student enjoys an unfair advantage over any other student. Academic dishonesty is also destructive of the university community, which is grounded in a system of mutual trust and places high value on personal integrity and individual responsibility. Harsh penalties are associated with academic dishonesty.
ACG 4682-002 (17327)
Spring 2012
G. Young
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For more comprehensive information, visit
Code of Academic Integrity of the University Regulations, Chapter 4, Regulation 4.001:
HYPERLINK "http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf" http://www.fau.edu/regulations/chapter4/4.001_Code_of_Academic_Integrity.pdf
Accommodations for Students with Disabilities
Students may seek accommodations in accordance with the Americans with Disabilities Act of 1990 (ADA). Students with disabilities who need academic accommodations should review the Universitys ADA policy and work directly with the Office for Students with Disabilities (OSD). Students who require special accommodation due to a disability are required to properly execute the required procedures and must register with the OSD, in LA 240 (954-236-1222), and follow all OSD procedures.
All students are referred to Chapter 6C5-4.001, entitled Honor Code, Academic Irregularities, and Students Grievances, of the Student Handbook. It is the policy of the School of Accounting to adhere to the provisions of this section. Faculty of the School of Accounting will secure the maximum penalty in the event a violation of this section is observed.
School of Accounting Discussion List
If you major or minor in accounting, you are expected to subscribe to the School of Accounting discussion list. To subscribe, follow the instructions provided on the School of Accounting web page (at HYPERLINK http://www.schoolofaccounting.com/owls www.schoolofaccounting.com/owls). On this list is posted valuable announcements and all students are responsible for anything posted to this list.
Grade of Incomplete
Note that a grade of incomplete is not a substitute for a poor grade and is rarely granted. In accordance with the policies of the School of Accounting and the College of Business, an incomplete will be given only under the following circumstances:
You are otherwise passing the course, i.e., you have earned a grade of C or better, and
You have an excused absence that prevented you from completing course requirements by the end of this semester.
Withdrawals: If you decide to drop this class, you are responsible for completing the required paper work.
Important dates
Last day to drop a course without receiving a W (fee liable) is January 13.
Last day to drop a course without receiving an F (fee liable) is March 2.
(Note: These dates are furnished for your convenience; you are responsible for confirming the accuracy of these dates with the university registrar.)
ACG 4682-002 (17327)
Spring 2012
G. Young
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Tentative Grading Policy
Assignment 20
Research paper 50
Excel assignment 15
Three exams (100 points apiece) 300
Total points 385
No makeup examinations will be given.
Assignment
Find a story about fraud, either on the Internet, in a newspaper, or in magazine. Analyze the fraud in terms of the fraud triangle; if, for example, the pressures, opportunities, and rationalization are not explicitly discussed in the story, speculate about these elements of the fraud triangle (your speculation must be reasonable to earn a good grade). Use the template that appears in the Information section of the Blackboard site for this course. Do not exceed one page and include all headings contained on the template. Do not use a font that is less than 11-point. Attach a copy of the story to the completed template. This assignment must be submitted no later than February 27.
Research Paper
A research paper is to be submitted on a topic approved by the instructor (see list below for a list of possible topics). On February 6, you are to submit, in class, a one-page piece of paper containing the following information: Your name, the semester (spring 2012) and a brief description of the topic on which you wish to write your paper (this description does not have to be more than three or four sentences). I will communicate approval/disapproval within a reasonable period of time. If your proposed topic is disapproved, please resubmit another proposed topic by the time I specify. No more than three individuals may write a paper on the same topic; however, if more than three individuals have chosen your topic, you may choose a subspecialty within the similar topic area. For example, if five students are interested in resume fraud, three may write on the general subject and the other two must choose an area within the resume fraud area, e.g., resume fraud in the medical field, and the area must be different from the area the other student chose. This subspecialty paper must contain a substantial amount of information about the particular sub-area chosen so that it can be distinguished from a paper written about the general area.
ACG 4682-002 (17327)
Spring 2012
G. Young
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The research paper should provide the following:
A background or description of the type of fraud.
A real-life example of this type of fraud.
How to recognize the danger of this type of fraud.
Statistics relating to the particular type of fraud.
In completing this assignment you are expected to do research beyond the material in the textbook and provide citations of the sources used. The objective of this assignment is to provide an in-depth treatment of a topic rather than a broad summary.
Possible Topics for Research PaperBankruptcy fraudGovernment contract fraudCheck fraudIdentity theftCredit card fraudInternet fraudCyber crimeInsurance fraudDegree millsMoney launderingDivorce fraudMortgage fraudDisaster fraudPhishingElder fraudReporting fraudE-commerce fraudSecurities fraudFinancial statement fraudScams against businessesFraud hotlinesTax fraudFraud statisticsTelemarketing fraudHealth care fraudWhistle-blowing
This research paper will be graded by considering the following criteria:
Content (including accuracy)
Organization
Style (including grammar)
Perceived level of effort.
The paper should not exceed five (5) pages (not including a title page and reference page), be double-spaced, single-sided, on 8.5 x 11 paper. The font size should be 12-point, except for the title page, which can be in a type size greater than 12-point.
The paper should include references (be sure to include a reference in the body of the paper if youre providing a direct quotation; do not use many direct quotationsin most cases, it is better to paraphrase). Your textbook should not be cited as a source. Wikipedia and any other encyclopedic Internet sites to which registered (or non-registered) users can contribute are not to be cited as sources; they are not authoritative.
Late papers will not be accepted. This paper should be submitted no later than March 19, by submitting your paper in the digital drop box (use the following format for the filename: LastnameFirstinitialResearchSprl12) and provide a hard copy in class on March 19.
Please do not use any report protectors; just staple the report in the upper left-hand corner of the report.
ACG 4682-002 (17327)
Spring 2012
G. Young
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Oral presentation of research paper
You may volunteer to give a brief presentation of your research paper that lasts no more than 10 minutes, not including 5 minutes for questions. This presentation will be worth eight (8) bonus points. To earn the points, your presentation must be conscientiously given. You may find that one page handouts and/or short PowerPoint presentations are beneficial. These presentations will, most likely, be made during the April 16 and April 23 class periods (this is subject to change).
Unfortunately, there will not be enough time to accommodate presentations by each person in the class. I will make the determination as to who will be allowed to make presentations; this determination will primarily be based on the objective of having a diverse array of topics for the presentations. I will have a sign-up sheet for these class periods in which presentations can occur and will post an announcement on Blackboard as to who will present on which days.
Excel Assignment
A short Excel assignment will be a part of your grade. Details on this assignment, including its due date, will be provided later.
Guest Speakers
During the course of the semester, we may have a couple of guests speak to us on topics of fraud. Please make every effort to attend class during the periods in which these guests appear. They take time out of their schedules to appear and are not compensated. In some cases, they may be your future employers. During these times, please refrain from talking or using laptops.
You are responsible for reading the material assigned on the days that the guest speakers appear. This material will be tested on the exam.
Homework
The assigned homework from the textbook will not be collected and graded. It is imperative, however, that you attempt the homework before seeing the solution. If you dont, you may develop a false sense of security about your abilities.
Grading Scale
A = 100 - 90 C = 76 - 70
A- = 89 C- = 69
B+ = 88 - 87 D+ = 68 - 67
B = 86 - 80 D = 66 - 60
B- = 79 D- = 59
C+ = 78 - 77 F = below 59
ACG 4682-002 (17327)
Spring 2012
G. Young
Page 7
ACG 4682-002 (17327) Fraud Examination Spring 2012
Tentative Syllabus
Date of ClassTopic and Reading Assignment for Class
Text HomeworkJan. 9Introduction and Chapter 1: The Nature of FraudCh. 1: DQ-5,6,7; SC-6,12Jan. 16M.L. King, Jr. HolidayJan. 23Chapter 2: Why People Commit FraudCh. 2: DQ-6,9; SC-1,4,5,14; CS-1
Jan. 30Chapter 3: Fighting FraudCh. 3: DQ-6,8,9; SC-6,8; CS-1,2; IA-1,2Feb. 6Chapter 4: Preventing Fraud
*Date on which you must submit research paper topic for approval*Ch. 4: DQ-2,5,9; SC-5,7; CS-1Feb. 13Chapter 5: Recognizing the Symptoms of FraudCh. 5: DQ-1,3,4; SC-1,3; CS-1,2,4Feb. 20Exam 1: Chapters 1 - 5Feb. 27Chapter 6: Data-Driven Fraud Detection
*Due date of assignment paper*Ch. 6: DQ-3,5-7,11; SC-1,3,5Mar. 5Spring break no classesMar. 12Chapter 7: Investigating Theft Acts and Chapter 8: Investigating ConcealmentCh. 7: DQ-2,5,9,10; SC-3,6,12
Ch. 8: DQ-1,3,8; SC-1,4; CS-2; IA; Debate
Mar. 19Chapter 9: Conversion Investigation Methods
*Due date of research paper*Ch. 9: DQ-1,4,5,7,8,12; SC-3,4,11; IA-1,3,4Mar. 26Read Chapter 16: Bankruptcy, Divorce, and Tax FraudCh. 16: DQ-6-9; SC-3,15,17; CS-1Apr. 2Exam 2: Chapters 6,7,8,9,16Apr. 9Chapter 10: Inquiry Methods and Fraud ReportsCh. 10: DQ-2,3,6,12; SC-1,2,7; CS-1,3; IA-1,4Apr. 16Chapter 11: Financial Statement Fraud
Chapter 13: Liability, Asset, and Inadequate Disclosure FraudsCh. 11: DQ-2,9,11; SC-1,3; CS-1; Debate-2
Ch. 13: DQ-2,10; SC-1,7,9; CS-2Apr. 23Chapter 15: Consumer FraudCh. 15: DQ-3,6,7; SC-4,5; CS-1Apr. 30Exam 3: Chapters 10,11,13,15
The following meanings are assigned to abbreviations:
DQ = Discussion Questions
SC = Short Cases
CS = Case Studies
IA = Internet Assignments
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