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
National Occupation Classification	-
Course Coordinator	Dr. Öğr. Üyesi Mustafa Reha OKUR
Course Lecturer(s)	Dr. Öğr. Üyesi Mustafa Reha OKUR
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

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, 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

Weighting of Semester Activities on the Final Grade	2	55
Weighting of End-of-Semester Activities on the Final Grade	1	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	14	3	42
Field Work			0
Quizzes / Studio Critiques			0
Portfolio			0
Homework / Assignments	2	15	30
Presentation / Jury			0
Project			0
Seminar / Workshop			0
Oral Exam			0
Midterms	1	22	22
Final Exam	1	28	28
		Total	170

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#	Program Competencies/Outcomes	* Contribution Level
#	Program Competencies/Outcomes	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.	-	-	-	-	-