FACULTY OF BUSINESS
Accounting and Auditing Program
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 | Blended | |||||
| Teaching Methods and Techniques of the Course | DiscussionCase StudyQ&ALecture / 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;
|
| 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. |
|
|
Core Courses | |
| Major Area Courses | ||
| Supportive Courses |
X
|
|
| 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
|
||||
|
1
|
2
|
3
|
4
|
5
|
||
| 1 | To be able to acquire theoretical and practical knowledge and skills in the area. |
|||||
| 2 | To be able to approach problems with an analytical and holistic viewpoint. |
X | ||||
| 3 | To be able to gain knowledge about both national and international accounting and auditing standards. |
|||||
| 4 | To be able to communicate the findings and solutions to the accounting and auditing problems in written and oral formats. |
|||||
| 5 | To be able to critically evaluate the performance of accounting and other related management information systems, and organizations. |
|||||
| 6 | To be able to develop innovative and creative approach to real-life business issues. |
|||||
| 7 | To be able to integrate knowledge gained in the main areas of accounting and auditing through a strategic perspective. |
X | ||||
| 8 | To be able to act in accordance with the scientific and ethical values in studies related to accounting and auditing. |
X | ||||
| 9 | To be able to demonstrate both leadership and team-work skills through being an efficient and effective team member. |
|||||
| 10 | To be able to have an ethical perspective and social responsiveness when evaluating and making 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
NEWS |ALL NEWS
Transfer to the ‘Big Four’
4 young people who graduated from Faculty of Business, Izmir University of Economics (IUE) quickly climbed the ladder of success and transferred
Exemplary cooperation from IUE and PwC to support education
The agreement made with PwC firm will provide priority internship and job opportunities to the students of IUE Accounting and Auditing Program.
