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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

98-2

授課對象

管理學院會計學研究所

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

星期四6,7,8(13:20~16:20)

上課地點

管二303

備註

總人數上限：50人

Ceiba 課程網頁

http://ceiba.ntu.edu.tw/982forensic

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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

1. No cellular phone and no food in class.
2. Attendance in class is required. You will be permitted two excused absences without penalty. Excused absences must be approved in advance. Unexcused absences will result in a loss of 5 points off of your TOTAL COURSE POINTS for each occurrence. Arrival to class more than 15 minutes late will count as an unexcused absence.
3. No makeup exams for unexcused absences. Makeup exams for excused absences must be completed within 1 week of the exam date unless prior approval from the professor.
4. Assignments will be announced in class as deemed appropriate.
5. Turning in written work or handwriting of another person, or one of your own previously submitted for another course, is granted for IMMEDIATE CLASS FAILURE. The same is true for plagiarism or copying of the work of other authors and presenting it as your own.

預期每週課後學習時數

Office Hours

另約時間

指定閱讀

Wells, Joseph T., Principles of Fraud Examination, 2nd Edition, John Wiley and Sons, 2008.

參考書目

1. Albrecht, W. Steve, Conan Albrecht, and Chad Albrecht, Fraud Examination, 2nd Edition, Mason, Ohio: Thomson South-Western, 2006.
2. Singleton, Tommie, A. Singleton, J. Bologna, and R. Lindquist, Fraud Auditing and Forensic Accounting, John Wiley and Sons, 2006.
3. Wells, Joseph, Corporate Fraud Handbook: Prevention and Detection, John Wiley and Sons, 2004.
4. 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.	Participation & Quiz	20%
2.	Term Project	80%

課程進度

週次	日期	單元主題
第1週	2/25	Opening Remarks and Introduction
第2週	3/04	Chapter 1. Introduction.
第3週	3/11	Chapter 2. Skimming.
第4週	3/18	Chapter 3. Cash Larceny.
第5週	3/25	Chapter 4. Billing Schemes.
第6週	4/01	Chapter 5. Check Tampering.
第7週	4/08	Chapter 6. Payroll Schemes.
第8週	4/15	Chapter 7. Expense Reimbursement Schemes.
第9週	4/22	Chapter 8. Register Disbursement Schemes.
第10週	4/29	Chapter 9. Non-Cash Assets.
第11週	5/06	Chapter 10. Corruption.
第12週	5/13	Chapter 11. Accounting Principles and Fraud.
第13週	5/20	Chapter 12. Fraudulent Financial Statement Schemes.
第14週	5/27	Chapter 13. Interviewing Witnesses.
第15週	6/03	Chapter 14. Conducting Investigations and Writing Reports.
第16週	6/10	Chapter 15. Occupational Fraud and Abuse: The Big Picture.
第17週	6/17	Review and Wrap-up.