Syllabus for ACC-501
PRINCIPLES OF FORENSIC ACCOUNTING
This course provides a solid foundation for building skills in forensic accounting techniques, including gathering, interpreting, and documenting evidence. Students examine the investigative techniques used by accountants to conduct forensic examinations as well as the common schemes and techniques used to commit fraud. The skills acquired in this course will enable students to assist businesses in detecting, investigating, documenting, and preventing fraud. The course also introduces the many professional opportunities available to forensic accountants.
Advisory: Students considering enrolling in this graduate course should have a thorough understanding of the business transaction cycle and, at a minimum, a background in both financial accounting and auditing, obtained through either prior course work or professional experience.
After completing this course, students should be able to:
CO 1 Examine the knowledge and skills required to perform forensic accounting services.
CO 2 Evaluate issues relating to professional ethics and responsibilities in forensic accounting.
CO 3 Integrate knowledge of relevant legal principles, rules, and processes with forensic accounting practice.
CO 4 Assess types of fraud activity and methods of fraud prevention, detection, and response, including bankruptcy fraud.
CO 5 Analyze digital forensic techniques and their application to various types of computer crimes.
CO 6 Evaluate techniques used to prevent and detect fraudulent financial reporting.
CO 7 Apply principles of business valuation.
You will need the following materials to complete your coursework. Some course materials may be free, open source, or available from other providers. You can access free or open-source materials by clicking the links provided below or in the module details documents. To purchase course materials, please visit the University's textbook supplier.
Print ISBN: 978-1-94830-644-7
eText ISBN: 978-1-119-63418-8
Principles of Forensic Accounting is a three-credit, online course consisting of six modules. Students are assigned readings from the textbook and other resources. They must complete discussions, case studies, and short papers based on those resources. They are also required to complete a final project. Modules include an overview, topics, learning objectives, study materials, and activities. Module titles are listed below.
For your formal work in the course, you are required to participate in online discussion forums, complete written assignments, and complete a final project. See below for details.
Consult the Course Calendar for due dates.
One or more of your course activities may utilize a tool designed to promote original work and evaluate your submissions for plagiarism. More information about this tool is available in SafeAssign.
You are required to complete six discussion forums. The discussion forums are on a variety of topics associated with the course modules.
You are required to answer questions about eight case studies and compose four short papers. The case studies and papers are on a variety of topics associated with the course modules.
Your final project consists of an academic paper of between 2000 and 2800 words (approximately 8 to10 pages). The paper will discuss the design and implementation of a comprehensive forensic accounting strategy for a company that was a victim of hacking/computer crime.
Your grade in the course will be determined as follows:
All activities will receive a numerical grade of 0–100. You will receive a score of 0 for any work not submitted. Your final grade in the course will be a letter grade. Letter grade equivalents for numerical grades are as follows:
To receive credit for the course, you must earn a letter grade of C or higher on the weighted average of all assigned course work (e.g., assignments, discussion postings, projects). Graduate students must maintain a B average overall to remain in good academic standing.
To succeed in this course, take the following first steps:
Consider the following study tips for success:
To ensure success in all your academic endeavors and coursework at Thomas Edison State University, familiarize yourself with all administrative and academic policies including those related to academic integrity, course late submissions, course extensions, and grading policies.
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