課程資訊
課程名稱
鑑識會計與舞弊稽核
FORENSIC ACCOUNTING AND FRAUD AUDITING 
開課學期
96-1 
授課對象
管理學院  會計學系  
授課教師
蔡揚宗 
課號
Acc5004 
課程識別碼
722 U7070 
班次
 
學分
全/半年
半年 
必/選修
選修 
上課時間
星期二6,7,8(13:20~16:20) 
上課地點
管二103 
備註
本課程中文授課,使用英文教科書。
限學士班三年級以上
總人數上限:50人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/961forensic 
課程簡介影片
 
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課程概述

Fraud prevention, detection, and examination will cover the principles and methodology of fraud related issues. An examination of various aspects of fraud prevention and detection, including the sociology of fraud, elements of fraud, types of fraud involving accounting information, costs of fraud, use of controls to prevent fraud, and methods of fraud detection. The course includes such topics as skimming, cash larceny, check tampering, register disbursement schemes, billing schemes, payroll and expense reimbursement schemes, non-cash misappropriations, corruption, accounting principles and fraud, fraudulent financial statements, and interviewing witnesses. 

課程目標
1. To develop an understanding of how and why occupational fraud is committed;
2. To recognize how fraudulent conduct may be deterred; and
3. To determine how allegations of fraud should be investigated and resolved.
 
課程要求
 
預期每週課後學習時數
 
Office Hours
另約時間 
指定閱讀
 
參考書目
Albrecht, W. Steve, Conan Albrecht, and Chad Albrecht, Fraud Examination, 2nd
Edition, Mason, Ohio: Thomson South-Western, 2006.

1. Singleton, Tommie, A. Singleton, J. Bologna, and
R. Lindquist, Fraud Auditing and Forensic Accounting, John
Wiley and Sons, 2006.
2. Wells, Joseph, Corporate Fraud Handbook:
Prevention and Detection, John Wiley and Sons, 2004.
3. Gray, K., L. Frieder, and G. Clark, Jr.,
Corporate Scandals: the Many Faces of Greed, Paragon
House, 2005.
 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
期中考 
0% 
 
2. 
期末考 
40% 
 
3. 
隨堂測驗 
10% 
 
4. 
作業 
10% 
 
5. 
報告 
40% 
 
 
課程進度
週次
日期
單元主題
第1週
9/18  Class recessed due to typhoon 
第2週
9/25  National holiday, Class recessed 
第3週
10/02  The nature of fraud 
第4週
10/09  Who commits fraud and why 
第5週
10/16  Fighting fraud: an overview 
第6週
10/23  Preventing fraud 
第7週
10/30  Recognizing the symptoms of fraud 
第8週
11/06  Proactive approaches to detecting fraud 
第9週
11/13  Investigating theft acts 
第10週
11/20  Investigating concealment 
第11週
11/27  Conversion investigation methods 
第12週
12/04  Inquiry methods and fraud reports 
第13週
12/11  Financial statement fraud 
第14週
12/18  Revenue- and inventory-related frauds 
第15週
12/25  Liability, asset, and inadequate disclosure frauds 
第16週
1/01  National holiday, Class recessed 
第17週
1/08  Other types of fraud