Établissement
Langue d'enseignement
English
Matières
ACCOUNTING / AUDIT / CONTROL
Responsable(s)
G.MICKHAIL
Intervenant(s)
Dr George MICKHAIL
Présentation
Prérequis
introductory accounting and auditing.
Objectifs
1. Identify the elements of various corruption, asset misappropriation and financial statement fraud schemes;
2. Recognize the red flags and warning signs of those schemes; and
3. Apply fraud theories and use computer-based analytical tools to investigate a contemporary fraud case study.
2. Recognize the red flags and warning signs of those schemes; and
3. Apply fraud theories and use computer-based analytical tools to investigate a contemporary fraud case study.
Présentation
Fraud can be devastating to a business, especially in today’s turbulent economy. The prevalence of financial crime in society is a result of financial pressures that bear down on individuals; their need for money and rationalization to commit fraud grows. Detecting fraud, even for a seasoned professional, is not always easy, and preventing it can be twice as challenging. Students will gain a basic introduction to fraud, and will be introduced to a variety of fraud theories and fraud schemes, such as: credit card and identity theft, money laundering, financial statement fraud, and so on. They will also learn how to use computer-based analytical tools to detect fraud and prevent fraud from occurring.
Modalités
Organisation
Type | Amount of time | Comment | |
---|---|---|---|
Présentiel | |||
Cours magistral | 16,00 | ||
Autoformation | |||
Lecture du manuel de référence | 6,00 | ||
E-Learning | 2,00 | ||
Recherche | 4,00 | ||
Travail personnel | |||
Charge de travail personnel indicative | 4,00 | ||
Charge de travail personnel indicative | 18,00 | ||
Overall student workload | 50,00 |
Évaluation
The course comprises 2 assessments:
(a) Applied Group Project [70%]
1. Written report with the findings of the analytical investigation of a fraud case study.
2. Presentation of the findings of the analytical investigation.
[20-30 minutes / group of 4 to 6 students]
(b) Quizzes [30%]
[2-3 MCQ quizzes of 20-30 minutes duration each]
(a) Applied Group Project [70%]
1. Written report with the findings of the analytical investigation of a fraud case study.
2. Presentation of the findings of the analytical investigation.
[20-30 minutes / group of 4 to 6 students]
(b) Quizzes [30%]
[2-3 MCQ quizzes of 20-30 minutes duration each]
Control type | Duration | Amount | Weighting |
---|---|---|---|
Contrôle continu | |||
QCM | 0,33 | 3 | 30,00 |
Autres | |||
Projet Collectif | 0,00 | 1 | 70,00 |
TOTAL | 100,00 |
Ressources
Bibliographie
N/A - electronic resources only -
Ressources Internet