|
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
|
|
National Occupation Classification
|
-
|
|
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. |
|
Related Sustainable Development Goals
|
|
|
|
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, 2nd Edition, 2019, Wiley.
ISBN: 978-1-119-49417-1
|
|
Suggested Readings/Materials
|
|
EVALUATION SYSTEM
|
Semester Activities
|
Number |
Weigthing |
| Participation |
-
|
-
|
| Laboratory / Application |
-
|
-
|
| Field Work |
-
|
-
|
| Quizzes / Studio Critiques |
-
|
-
|
| Portfolio |
-
|
-
|
| Homework / Assignments |
1
|
20
|
| Presentation / Jury |
-
|
-
|
| Project |
-
|
-
|
| Seminar / Workshop |
-
|
-
|
| Oral Exams |
-
|
-
|
| Midterm |
1
|
35
|
| Final Exam |
1
|
45
|
| Total |
3
|
100
|
| Weighting of Semester Activities on the Final Grade |
2
|
55
|
| Weighting of End-of-Semester Activities on the Final Grade |
1
|
45
|
| Total |
3 |
100 |
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) |
-
|
-
|
-
|
| Study Hours Out of Class |
14
|
3
|
42
|
| Field Work |
-
|
-
|
-
|
| Quizzes / Studio Critiques |
-
|
-
|
-
|
| Portfolio |
-
|
-
|
-
|
| Homework / Assignments |
2
|
15
|
30
|
| Presentation / Jury |
-
|
-
|
-
|
| Project |
-
|
-
|
-
|
| Seminar / Workshop |
-
|
-
|
-
|
| Oral Exam |
-
|
-
|
-
|
| Midterms |
1
|
22
|
22
|
| Final Exam |
1
|
28
|
28
|
| |
|
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
