FACULTY OF BUSINESS

Department of Business Administration

ACC 400 | Course Introduction and Application Information

Course Name
Forensic Accounting
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
ACC 400
Fall/Spring
3
0
3
6

Prerequisites
None
Course Language
English
Course Type
Elective
Course Level
First Cycle
Mode of Delivery -
Teaching Methods and Techniques of the Course Discussion
Case Study
Q&A
Lecture / Presentation
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives This course aims to teach students fundamental knowledge about forensic accounting through theoretical information and case studies. Students will also learn what organizations can do to detect and prevent fraudulent actions.
Learning Outcomes The students who succeeded in this course;
  • Define fraud and crime.
  • Explain the “fraud triangle”.
  • Identify different types of fraud.
  • Measure and evaluate fraud risks in an organization.
  • Identify controls that prevent fraudulent behavior.
  • Conduct a basic forensic investigation.
  • Understand the effects of cost of fraud on individuals, organizations and society.
Course Description This course covers definition of fraud, fraud triangle, fraud risks in an organization, supporting practices againts fraud, the use of information technology in fraud examination, forensic accounting examining techniques and other forensic accounting related topics.

 



Course Category

Core Courses
Major Area Courses
X
Supportive Courses
Media and Management Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Related Preparation
1 Introduction to Forensic Accounting
2 What is Fraud? What is Crime? Chapter 1
3 Fraud in Financial Statements Chapter 1
4 Fraud in Financial Statements Chapter 2, 3, and 14- related parts of the chapters
5 Measuring and Evaluating Fraud Risks of Organizations Chapter 2, 3, and 14- related parts of the chapters
6 Information Technology Fraud Examination Chapter 5
7 Information Technology Fraud Examination Chapter 5
8 Midterm Exam
9 Determining the Fraud and Risk Indicators Chapter 7
10 Determining the Fraud and Risk Indicators Chapter 7
11 Detection and Investigations Chapter 10
12 Detection and Investigations Chapter 10
13 Using Information Technology For Fraud Examination and Financial Forensics Chapter 8
14 Using Information Technology For Fraud Examination and Financial Forensics Chapter 8
15 Other Forensic Accounting Topics Course notes
16 Review of the semester

 

Course Notes/Textbooks Forensic Accounting and Fraud Examination, MaryJo Kranacher , Richard Riley, Joseph T. Wells, 1st Edition, 2010, Wiley.
Suggested Readings/Materials Case studies determined by the academic faculty

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
15
5
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
Presentation / Jury
Project
5
15
Seminar / Workshop
Oral Exams
Midterm
1
35
Final Exam
1
45
Total

Weighting of Semester Activities on the Final Grade
55
Weighting of End-of-Semester Activities on the Final Grade
45
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Theoretical Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: '.16.' x total hours)
16
0
Study Hours Out of Class
15
2
30
Field Work
0
Quizzes / Studio Critiques
0
Portfolio
0
Homework / Assignments
0
Presentation / Jury
0
Project
5
6
30
Seminar / Workshop
0
Oral Exam
0
Midterms
1
35
35
Final Exam
1
27
27
    Total
170

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1

To be able to solve problems with an analytical and holistic viewpoint in the field of business administration.

X
2

To be able to present the findings and solutions to the business problems in written and oral formats.

3

To be able to interpret the application of business and economic concepts, and philosophies at the national and international levels.

4

To be able to use innovative and creative approach for real-life business situations.

5

To be able to demonstrate leadership skills in different business situations.

6

To be able to interpret the reflections of new technologies and softwares to business dynamics.   

7

To be able to integrate knowledge gained in the five areas of business administration (marketing, production, management, accounting, and finance) through a strategic perspective.

X
8

To be able to act in accordance with the scientific and ethical values in studies related to business administration.

X
9

To be able to work efficiently and effectively as a team member.

10

To be able to have an ethical perspective and social responsiveness when making and evaluating business decisions.

11

To be able to collect data in the area of business administration and communicate with colleagues in a foreign language ("European Language Portfolio Global Scale", Level B1).

12

To be able to speak a second foreign at a medium level of fluency efficiently.

13

To be able to relate the knowledge accumulated throughout the human history to their field of expertise.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 


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