ACCT620 - Forensic Accounting
Course Code: ACCT620 Course ID: 3908 Credit Hours: 3 Level: Graduate
This course is a study of forensic accounting with an emphasis on using accounting techniques in white collar criminal investigations. The course exposes students to criminology topics such as skimming, cash larceny, check tampering, billing schemes, payroll and expense reimbursement irregularities, non-cash misappropriations, corruption, and interviewing witnesses. The course advances student knowledge of auditing, financial statement analysis, and research techniques in the context of fraud. This course requires the student to purchase additional materials. Please refer to the Course Materials section for additional details on materials and pricing or contact firstname.lastname@example.org. (Prerequisite: ACCT610)
|Registration Dates||Course Dates||Session||Weeks|
|04/27/20 - 10/02/20||10/05/20 - 11/29/20||Fall 2020 Session B||8 Week session|
|06/29/20 - 12/04/20||12/07/20 - 01/31/21||Fall 2020 Session D||8 Week session|
|08/31/20 - 01/29/21||02/01/21 - 03/28/21||Winter 2021 Session I||8 Week session|
After successfully completing this course, you will be able to:
- CO1. Summarize the role of the forensic accountant.
- CO2. Examine the auditor’s responsibility to detect fraud.
- CO3. Describe how to conduct forensic computer investigations.
- CO4. Analyze the major financial statement fraud schemes.
- CO5. Evaluate how to prevent identity theft.
- CO6. Explain the major money---laundering schemes.
Method of Assessment
A. Tests & Paper
There will be two (2) tests in the course, a midterm and a final given in modules four and eight respectively. The tests in this class will consist of multiple choice questions and/or short answer problems. Tests will be three hours long and focus on the material covered in the course. Tests may be administered using the Examity test proctoring service. Please verify in the course announcements and/or the Lessons tab if the course will use test proctoring. It is the student’s responsibility to notify the instructor and the test proctoring service regarding any schedule changes or non- disability related accommodations. The course will have a comprehensive paper that will measure student understanding of the course objectives along with research and writing skills. Please refer to the APA Manual 6th edition for the format of the paper.
Course assignments will be a series of exercises, problems, and simulations. Assignments will have a specific due date with specific instructions. Please refer to the APA Manual 6th edition for the format of the assignments, if applicable. Late assignments will be subject to the university’s Late Work/Make-up Policy detailed in the student handbook. Please be advised the instructor reserves the right to implement their own late assignment policy.
Throughout the term, quizzes will be given in several modules to test student understanding of the material. Quizzes will consist of questions, problems, or simulations. Please be advised the instructor reserves the right to implement their own late assignment policy.
D. Discussion Forums:
Participation in the discussion forums is an essential component of the final grade. All students are expected to engage in lively discussions and answer instructor follow-up questions. The quality of participations along with student netiquette will be a part of the grade.
Assessment of the Course Objectives
1 - 6
Test question, assignment, discussion, and quiz
The following distribution will be used in assigning grades (decimal points will be rounded to the nearest whole number at semester’s end).
Quality Points/Grading Percent
4.0/ 100 – 94
3.67/ 93 – 90
3.33/ 89 – 87
3.0/ 86 – 84
2.67/ 83 –80
2.33/ 79 – 75
0.0/ 74 –0
|Weekly Forums||10.00 %|
|Week 4 Forum||5.00 %|
|Week 8 Forum||5.00 %|
|Week 1 Quiz||3.33 %|
|Week 2 Quiz||3.33 %|
|Week 3 Quiz||3.33 %|
|Week 5 Quiz||3.33 %|
|Week 6 Quiz||3.33 %|
|Week 7 Quiz||3.33 %|
|Week 1 Assignment||5.00 %|
|Week 2 Assignment||5.00 %|
|Week 3 Assignment||5.00 %|
|Week 5 Assignment||5.00 %|
|Week 6 Assignment||5.00 %|
|Week 7 Assignment||5.00 %|
|Final Assessment||10.00 %|
|Week 8 Paper||10.00 %|
Websites and Videos
In addition to the required course texts, the following public domain Websites are useful. Please abide by the university’s academic honesty policy when using Internet sources. Note website addresses are subject to change.
- American Psychological Association (APA) Style Website
- Purdue Online Writing Lab
- Turnitin Website
|Book Title:||Students are required to authenticate themselves with a proctor service for certain assessments in this course. Authentication requires access to a computer with a webcam, microphone, and speakers or headset. Instructions provided i|
|Book Title:||Forensic Accounting|
|Author:||Robert Rufus, Laura Miller, William Hahn|
|Electronic Unit Cost:||$37.80|
Not current for future courses.