FloridaAtlanticUniversity
ACG 6687, Accounting-Fraud Examination Conduct and Procedures
Instructor: Jay J. Leiner, MAOM, CHS, CFE, CFS
Course Syllabus: Fall2007
Time and Place: Thursday 6:00 pm-8:50 pm, FAUTower (HEC) Room 910
Office Phone: 954-521-1248 (Pager)
E-MAIL:
Office Hours: After class or contact pager number to set-up an appointment.
Course Description:Emphasis on the conducting of fraud examinations, including a discussion of specific procedures used in forensic accounting examinations and the reasoning behind the use of these procedures, Discussion of the detection, investigation and prevention of specific types of fraud committed against organizations and individuals.
Required Text:
Hopwood, William, J., Leiner, Jay J. and Young, George R. (2007). Forensic Accounting, (1st Ed)... New york, New York:
Published by McGraw-Hill
Course Requirements: The class format will consist of lecture and class discussions, additionally group and individual projects will be presented by the student/group for evaluation by the instructor. The format of presentation methods will be discussed in class by the instructor. Grading is detailed below. Class assignments, attached along with the chapter review will be discussed at each class meeting.
Grading Scale:
A90-100C+77-78D-59
A-89 C70-76FBelow 59
B+87-88C-69
B80-86D+67-68
B-79 D60-66
Weighting of Assignments:
Individual/Group Percent
Class Participation (All Classes)20%
Group Assignments (All Classes) 40%
Individual Papers 40%
<TOTAL>100%
Policies:
As indicated below, attendance is not specifically graded although it may affect scores in other areas. Students are required to have an e-mail address and to subscribe to the School of Accounting discussion list. See the School of Accounting web page. Students are referred to the following additional policies. College of Business Academic Honesty Policy:** of Accounting Uniform Course Policies: http//soa.fau.edu/soaadmin/SOAsylpol.htm
Attendance & Participation:
I fully anticipate participation from the members of the class and group interaction. The criteria I have for class is simple, if you are on call 24 hours a day, pagers or cellular phones can be on but must be on a silent mode. If a student is absent, benefits received through class involvement are lost as well as contributions to the learning of fellow students. Students are graded on achievement, rather than effort. It is the responsibility of the student to come to class prepared for each workshop.
It is assumed that students will perform professionally in preparing work for this class. All papers will be typed, double-spaced, spell-checked, grammar-checked, and prepared in APA format or the approved FAU writing criteria. All work submitted by the student must represent the student's original endeavor. FloridaAtlanticUniversity will not tolerate plagiarism. Outside sources of reference must be identified and clearly stated how the source has been used.
Additional Expectations:
(1)Please make at least one additional hard copy of each assignment submitted and remember to back up all computer data to avoid the stress and hardship of misplacing or losing your work. I have provided a special folder for your convenience to store all copies and graded papers to facilitate your organization of coursework.
(2)Never be afraid to ask questions if you or your groups are unclear about a concept or important information. It is the instructor's responsibility to facilitate your educational experience and it is my philosophy to maintain open lines of communication at all times.
(3)It is suggested that students capitalize on the group learning experience to network and make personal and professional contacts. Such connections will often prove to be valuable resources for your future benefit and growth.
(4)Please note that the instructor has the right to modify the curriculum and assignments/weighting as necessary. Students will always be notified of any and all such modifications.
WELCOME TO ACG 6687! I LOOK FORWARD TO WORKING WITH YOU AND EXCEEDING YOUR EXPECTATIONS.
Jay J. Leiner, MAOM, CHS, CFE, CFS
Class Meeting / Assignment / Reading Assignment1 / Paper-Fraud and Forensic Accounting / Chapter 1: Introduction (pp. 3-10)
Power Point Paula Kelly Case
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3 / Paper Conducting Investigations-Testimonial,
Documentary,
Physical Evidence as it relates to Forensic Accounting / Chapter 2: Forensic Accounting Legal Environment (pp. 15-46)
Chapter 3: Forensic Accounting, the Organization and Information (pp. 75-93)
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5 / Group Paper /Powerpoint
Case Study-Vidal Case/Mortgage Fraud / Chapter 4: The Auditing Environment (pp. 82-125
Chapter 5: The Sarbanes Oakley Act (pp. 129-153)
6 / Individual Paper on Computer Crimes / Chapter 6: Forensic Science and Information Technology (pp. 159-187)
7 / Individual Paper on Tracking Systems / Chapter 7: Information Security (pp. 189-222)
8 / Chapter 8: Forensic Auditing and Investigation
(pp. 225-258)
9 / Group Paper /PPT on Fin. Stmt Fraud / Chapter 9: Financial Statement Fraud (pp.265-290)
10 / Group Paper
/PPT Fraud against Org’s-Owes/MLS / Chapter 10: Employee, Vendor Fraud and Other Fraud against the Organization (pp. 293-316)
11 / Chapter 11: Tax Fraud (pp. 319-389)
12 / Group-either topic or both / Chapter 12: Bankruptcy, Divorce and Identity Theft (pp. 361-429)
Chapter 13: Organized Crime and Terrorism (pp 391-429)
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16 / Group
Group / Chapter 14: Business Valuation (pp. 433-467)
Chapter 15: Dispute Resolution and Litigation Services (pp. 471-498)
Final Presentations
Final Presentations
Assignment Specifics
Individual Papers will be 10-12 pages in content, this does not include the cover page, abstract page and reference pages.
Group Papers will be at a minimum 5-7 pages per person and the accompanying Power Point Presentation will be a minimum of 5-7 slides per person. (ie; 5 members in a group 25-35 pages)
Power Point Presentations will be graded by both the professor and the class. The grading rubic will be provided and discussed. The length of the presentation will be discussed depending on the size of the group. All group members must be present when your group is presenting and present to get credit.
All papers will have at least two (2) references per page. References can be from the same source but there must be at least 5-7 independent references per assignment.
Assignments will be due on the date assigned, there will be NO extensions, failure to turn in the assignment on the date set will result in a zero for that assignment.
Final Group Presentations will be one hour in length per group. Groups will be paired so they will be adversarial in nature. There will be questions and answers for group members from both the Professor and classmates. This assignment will be discussed at length in class
**Academic Honesty Policy
A fundamental principle of academic, business and community life is honesty. Violation of this ethical concept will result in penalties ranging from a grade of ‘F’ in the course to dismissal from the university. In all penalties a letter of fact will be included in the student’s file.
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