fraud syllabus

8/3/2019 Fraud Syllabus

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ACCT 490 – Fraud Examination

College of Business Administration and Economics

New Mexico State University

Course Outline

Spring, 2003

Professor: Dr. Sherry K. Mills, Ph.D., CPA

Business Complex Building, Room 335

Office Phone: 646-5681; E-Mail: [email protected] Address: http://salsa.nmsu.edu

Office Hours: Tuesday, 5-6 PM

Other times by appointment

Class Meetings: Tuesday, 6-8:30, Business Complex Building, Rm BC111

Objectives of the Course:

• Explore the various forms of fraud, who commits fraud, why and how they

commit fraud, how to prevent fraud, how to perform fraud investigations, andwhat legal courses of action exist.

• Improve your interviewing skills, and

• Improve your Internet research skills.

Specific Goals of this Course:

At the completion of this course, you should be able to:

• Differentiate among the various forms of fraud

• Understand the fraud triangle and apply it to various contexts

• Increase your understanding of fraud prevention and internal controls• Identify appropriate internal controls for specific forms of fraud

• Develop a plan for fraud investigation

• Identify at least five sources of fraud for conversion investigations

• Understand the framework for detecting financial statement fraud

• Discuss the various forms of legal action that can be taken in fraud cases

Learning Methods:

You have the opportunity to learn from lectures, guest lectures, videos, readings,

Internet research assignments, team activities, and writing tasks. Ask questions

frequently in class. Please come to class well prepared and ready to participate activelyin class discussions by reading the material before each session, working through

multiple choice questions and cases, and completing scheduled Internet research andExtended Case assignments.

Required Materials:

Fraud Examination. Albrecht and Albrecht, 1st ed. Southwestern Publishing. Available

at the NMSU bookstore in Corbett Center.

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http://salsa.nmsu.edu/




Upon registering for this course you will enrolled in the WebCT Page for this course.

You may access it via the Internet at http://salsa.nmsu.edu. You will be expected to visit

this site regularly and use it as one of the key tools for this course.

Grade Composition:Determination of the final course grade will be based on the cumulative points

you earn from the following evaluations:

Element Percentage

Internet Assignments 15%Extended Case Assignments 10%

Class Participation (including video

summaries, chapter outlines, in-classactivities

25%

Midterm Exam 25%

Final Exam 25%Total Points Available 100%

Course grades are determined using a scale where 90-100% = A, etc.

Internet and Extended Case Assignments: You will complete 14 Internet assignments

and 5 extended cases. These will be discussed during class on the due date. The

assignments will be randomly selected for grading.

Class Participation:

Video summaries: Five to ten videos will be presented during the course. You

will be asked to answer questions related to the video.Chapter outlines: Undergraduate students will be responsible for preparing a

detailed chapter outline for a single chapter. The outline must be posted on WebCt by

noon on the Sunday before the chapter is covered in class.In class activities: During most classes, you will work in teams to synthesize

answers for selected end-of-chapter cases. Your participation in preparing and presenting

team answers will be monitored.

Course Standards:

Absences: Regular attendance is expected. You are responsible for all materialscovered and announcements made during class. To receive an excused absence for

university for health reasons, you must provide a signed document excusing you from

class that day. Students who miss an exam for a legitimate and documented reason will

substitute their final exam score for the missed exam.

I cannot accept late assignments. Homework is due at the beginning of the class

meeting on the date it is listed on the syllabus. If you must be absent on a day thathomework is due, prior to class take your work to the accounting department office

(Business Complex 228) and ask Leona to record the date and time of receipt.

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Grades for all assignments will be posted to the “My Grades” section of WebCT. You

have 1 week from the time grades are posted to dispute a grade. After this 1 week period,the grade will be locked and can not be changed.

Cell phones and pagers are extremely disruptive to the whole class. Turn them off.

Dishonesty: Plagiarism will not be tolerated and will, at a minimum, result in a

"0" on the assignment. See your student handbook for a definition and a list of penaltiesif caught. Cheating on examinations, or other serious forms of academic dishonesty, will

result in a grade final course grade of "F" (and a required report to university officials).

Calculators: Calculators are necessary in order to complete some assignmentsand exam questions. You may not share calculators during exams.

Incomplete ("I" grade): The course grade of "I" will be assigned only in

circumstances covered in the undergraduate catalog.

Students with disabilities:

If you have, or think you may have, a disability that interferes with your

performance as a student, you are encouraged to discuss this on a confidential basis with

me, the Disabled Student Programs Coordinator at 646-1921, and/or the Americans with

Disabilities Act Coordinator at 646-7795. If you have a condition that may affect your ability to exit from the premises in case of emergency, you are urged, for safety reasons,

to notify any of the above persons.

Writing:

Your writing matters. The quality of your writing will affect your grades on

examinations and assignments prepared out of class. Surveys of managers consistentlyshow that they consider the lack of adequate communications skills to be the greatest

deficiency of the graduates they hire. Therefore turn-in your homework assignments

“professionally” accomplished: e.g., organize and label your work using styles andformats as shown in the text.

Changes:

I reserve the right to change classroom policies or assignments if circumstancesdictate. Any changes will be announced in class and it is your responsibility to be aware

of them.

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ACCT 490 FRAUD EXAMINATION

ASSIGNMENTS – NMSU – Spring 2003

Tu

Mar.11

Chapter 9 – Inquiry Methods and

Fraud Reports

Grad Student: __________________

Internet Chap 9 -- #1 and #4

Tu Mar.18 Chapter 10 – Financial StatementFraud

Grad Student: __________________

Chap 10 Extended Case #4

March 24 to March 28 – Spring Break

Tu Apr.1 Chapter 11 – Revenue and InventoryFrauds

Grad Student: __________________


Tu Apr.8 Chapter 12 – Liability, Asset, and

Inadequate Disclosure FraudGrad Student: __________________

Internet Chap 12 -- #1


Tu Apr.15 Chapter 13 – Fraud AgainstOrganizations


Tu Apr.22 Chapter 16 -- Legal Follow-up

Tu Apr.29 Presentations

Exam #2

Date Topic Homework Due on this Date

Tu Jan.14 Chapter 1 – The Nature of FraudTu Jan.21 Cha pter 2 – Who Commits Fraud and

Why

Internet Chap 2--#1 or #2

Tu Jan.28 Chapter 3 – Fighting Fraud: An

Overview

Chapter 4 – Preventing Fraud


Internet Chap 4 -- #1 AND #2

Tu Feb.4 Chapter 5 – Recognizing the

Symptoms of Fraud

Internet Chap 5 -- #1 – Compare and

contrast 2 cites of your choiceAND Internet #2

Tu Feb.11 Chapter 6 – Proactive Approaches to

Detecting Fraud

Internet Chap 6 -- #2 AND #3

Tu Feb.18 Chapter 7 – Investigating theft and

Concealment


Tu Feb.25 Exam #1

Tu Mar.4 Chapter 8 – Conversion Investigation

Methods Grad Student: ____________

Internet Chap 8 -- #4 AND choice of

either #1, #2, or #3

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