ACCTG483

Main Content

Schedule

Lesson 1: Core Foundations Related to Forensic Accounting and Fraud Examination
Readings:	Textbook Chapter 1 Other Materials Syllabus Lesson 1 content Reading Links 2024 ACFE Report to the Nations Passan, J. (2020, January 14). Why anger is boiling behind the scenes about Houston Astros' sign-stealing punishments. ESPN.
Assignments:	Chapter 1 Assignment: ACFE Report to the Nations Book 1: Chapter 1-3

Lesson 2: Who Commits Fraud and Why: The Profile and Psychology of the Fraudster
Readings:	Textbook Chapter 2 Other Materials Lesson 2 content E-Reserves (To access these articles, select the Library Resources link from the course navigation menu.) Cressey, D. R. (1986). Why managers commit fraud. Australia and New Zealand Journal of Criminology, 19(4), 195–209. Wells, J. (2014). Principles of fraud examination (pp. 391–414). Summary from Principles of Fraud Examination.
Assignments:	Chapter 2 Assignment: Visualize and Analyze Fraud LinkedIn Learning: AI Literacy

Lesson 3: Legal, Regulatory, and Professional Environment
Readings:	Textbook Chapter 3 Other Materials Lesson 3 content
Assignments:	Chapter 3 Assignment: Review Questions Book 2: Chapter 4-7

Lesson 4: Cash Receipt Schemes and Other Asset Misappropriations
Readings:	Textbook Chapter 4 Other Materials Lesson 4 content Reading Links Associated Press. (2018, May 14). Shift manager gets probation for stealing bank deposits. The Seattle Times.
Assignments:	Chapter 4 Assignment: Sales and Accounts Receivable Anomalies

Lesson 5: Cash Disbursement Schemes
Readings:	Textbook Chapter 5 Other Materials Lesson 5 content Optional Reading Links Evans, A. (2020, February 6). Expense report fraud opening the door to bigger financial losses. CFO Daily News.
Assignments:	Chapter 5 Assignment: Disbursement Red Flags Meet your Professor Book 3: Chapter 8-end

Lesson 6: Corruption
Readings:	Textbook Chapter 6 Other Materials Lesson 6 content
Assignments:	Chapter 6 Assignment: FCPA First Exam Study Opportunity Book Core Assignment

Lesson 7: Financial Statement Fraud
Readings:	Textbook Chapter 7 Other Materials Lesson 7 content
Assignments:	Chapter 7 Assignment: Symptoms of Financial Statement Fraud First Exam \| Chapters 1–7

Lesson 8: Fraud Detection: Red Flags and Targeted Risk Assessment
Readings:	Textbook Chapter 8 Other Materials Lesson 8 content
Assignments:	Chapter 8 Assignment: Targeted Risk Assessment

Lesson 9: Evidence-Based Examinations
Readings:	Textbook Chapter 9 Other Materials Lesson 9 content
Assignments:	Chapter 9 Assignment: Review Assignment and Data Collection Activity Movie 1

Lesson 10: Effective Interviewing and Interrogation
Readings:	Textbook Chapter 10 Other Materials Lesson 10 content
Assignments:	Chapter 10 Assignment: Interviewing Book and Movie Together

Lesson 11: Using Information Technology for Fraud Examination and Financial Forensics
Readings:	Textbook Chapter 11 Other Materials Lesson 11 content
Assignments:	Chapter 11 Assignment: Graphical Representation Case: Generating Data

Lesson 12: Complex Frauds and Financial Crime
Readings:	Textbook Chapter 12 Other Materials Lesson 12 content
Assignments:	Chapter 12 Assignment Case: Generating Data

Lesson 13: Cybercrime: Fraud in a Digital World
Readings:	Textbook Chapter 13 Other Materials Lesson 13 content Reading Links Bohannon, J. (2016, March 9). Why criminals can't hide behind Bitcoin. Science. Mercado, D. (2019, December 6). The IRS has a new tax form out and wants to know about your cryptocurrency. CNBC.
Assignments:	Chapter 13 Assignment: Cybercrime Damages Second Exam Study Opportunity

Lesson 14: Antifraud and Compliance Efforts: Ethics, Prevention, and Deterrence
Readings:	Textbook Chapter 14 Other Materials Lesson 14 content Reading Links Ethical Dilemma reading: Primeaux, E. (2019, September/October). Whistleblower helped dismantle biotech juggernaut Theranos in his 'zero-strategy' defense. Fraud Magazine. Solomon, F., & Liang R. (2024, July 27). Posing as ‘Alicia,’ This Man Scammed Hundreds Online. He Was Also a Victim. The Wall Street Journal. Siegel Bernard, T. (2024, July 29). How One Man Lost $740,000 to Scammers Targeting His Retirement Savings. The New York Times.
Assignments:	Ethical Dilemma Chapter 14 Assignment: Fraud Prevention and Deterrence Second Exam \| Chapters 8–14

Lesson 15: Consulting, Litigation Support, and Expert Witnessing: Damages, Valuations, and Other Engagements
Readings:	Textbook Chapter 15 Other Materials Lesson 15 content Reading Links Decker, S., Lopez, I., & Bultman, M. (2020, January 30). Caltech wins a $1.1-billion patent verdict against Apple and Broadcom. Los Angeles Times.
Assignments:	Chapter 15 Assignment: Calculations for Court

Lesson 16: Remediation and Litigation Advisory Services
Readings:	Textbook Chapter 16 Other Materials Lesson 16 content
Assignments:	Chapter 16: Cross Examination Advice LinkedIn Learning: AI Literacy

Final Exam Week
Readings:	None
Assignments:	Preparation for Oral Exam Oral Exam