COURSE UNIT TITLE

: FORENSIC ACCOUNTING

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

Offered By

Business Administration

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR AHMET ERDAL ÖZKOL

Offered to

Business Administration
Business Administration (Evening)

Course Objective

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 of the Course Unit

1   Students who successfully complete this course will be able to identify a fraud and defect.
2   They will be able to have basic information about Forensic Accounting and Fraud Control.
3   They will be able to distinguish Fraud - Error Relation, Internal Control-Internal Audit and Fraud Control Relation and Fraud Types.
4   Students will have a basic proficiency in red flags and data mining.
5   They will be able to plan and conduct fraud auditing by learning the Fraud Control Techniques and their Responsibilities in Fraud Control.
6   They will be able to learn how to benefit from fraud auditing in real life through fraud cases from around the world.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Forensic Accounting and Fraud Control: Basic Concepts, Definitions and Legal Aspects, Forensic Accounting - Fraud Relation
2 Basic Audit Theory, Fraud and Forensic Accounting Theory
3 Fraud - Error Relation, Internal Control-Internal Audit and Fraud Control Relation, Types of Fraud
4 Economic Crimes and Fraud, Crime Prevention Strategies: Economic Analysis of Crime, Red Flags, Data Mining
5 Corporate Risk Management, Fraud Risk Analysis, Fraud Triangle
6 Fraud Audit Techniques
7 Responsibilities in Fraud Audit
8 Planning and Execution of Fraud Audit
9 Evidence Collection Process in Fraud Audit and Reporting of Fraud Audit Process
10 Window-dressing in Accounting and Financial Statement Fraud, Employee Fraud, Financial Statement Fraud with Examples
11 Fraud cases from around the world: Case Study - 1
12 Fraud cases from around the world: Case Study - 2
13 Fraud cases from around the world: Case Study - 3
14 Fraud cases from around the world: Case Study - 4
15 Final Exam
16 Final Exam

Recomended or Required Reading

Forensic Accounting and Fraud Examination by William Hopwood, Jay Leiner and George Young, McGraw-Hill Companies, Inc. (2011) - ISBN 0078136660.
Forensic Accounting for Dummies, Frimette Kass-Shraibman and Vijay Sampath, Wiley Publishers.
A Guide to Forensic Accounting Investigation, Thomas Golden, Steven Skalak and Mona Clayton, Wiley Publishers.
Forensic Accounting and Fraud Examination, Mary-Jo Kranacher, Richard Riley and Joseph Wells, Wiley Publishers.
Financial Shenanigans How to Detect Accounting Gimmicks & Fraud in Financial Reports, Howard Schilit, McGraw Hill Publishers.
Litigation Services Handbook The Role of the Financial Expert, Roman Weil, Michael Wagner and Peter Frank, Wiley Publishers.

Planned Learning Activities and Teaching Methods

Theoretical Framework
Fraud audit cases from around the world
Creating an audit process through case studies

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 MTEG MIDTERM GRADE MTEG * 1
3 FIN FINAL EXAM
4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60


Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

To be announced.

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 10 3 30
Case study 4 3 12
Preparations before/after weekly lectures 12 4 48
Preparation for midterm exam 1 4 4
Preparation for final exam 1 4 4
Midterm 1 1 1
Final 1 1 1
TOTAL WORKLOAD (hours) 100

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12PO.13PO.14PO.15
LO.11
LO.21
LO.31
LO.41
LO.51
LO.61