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課程名稱 |
鑑識會計與舞弊稽核
Forensic Accounting and Fraud Auditing |
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開課學期 |
99-2 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
蔡揚宗 |
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課號 |
Acc5004 |
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課程識別碼 |
722 U7070 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
選修 |
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上課時間 |
星期二6,7,8(13:20~16:20) |
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上課地點 |
管一會二 |
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備註 |
限學士班三年級以上
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/992forensic |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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為確保您我的權利,請尊重智慧財產權及不得非法影印
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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. |
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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.
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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.
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
Wells, Joseph T., Principles of Fraud Examination, 2nd Edition, John Wiley and Sons, 2008. |
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參考書目 |
1. 洪啟仁, 認識鑑識會計－舞弊之預防、偵測、調查與回應, 安侯企業管理股份有限公司, 2011
2. Albrecht, W. Steve, Conan Albrecht, and Chad Albrecht, Fraud Examination, 2nd Edition, Mason, Ohio: Thomson South-Western, 2006.
3. Singleton, Tommie, A. Singleton, J. Bologna, and R. Lindquist, Fraud Auditing and Forensic Accounting, John Wiley and Sons, 2006.
4. Wells, Joseph, Corporate Fraud Handbook: Prevention and Detection, John Wiley and Sons, 2004.
5. Gray, K., L. Frieder, and G. Clark, Jr., Corporate Scandals: the Many Faces of Greed, Paragon House, 2005.
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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第1週 |
2/22 |
Opening Remarks and Introduction |
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第2週 |
3/01 |
Chapter 1. Introduction |
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第3週 |
3/08 |
Chapter 2. Skimming |
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第4週 |
3/15 |
Chapter 3. Cash Larceny |
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第5週 |
3/22 |
Chapter 4. Billing Schemes |
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第6週 |
3/29 |
Chapter 5. Check Tampering |
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第7週 |
4/05 |
National Holiday, Class Recessed |
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第8週 |
4/12 |
Chapter 6. Payroll Schemes |
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第9週 |
4/19 |
Chapter 7. Expense Reimbursement Schemes |
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第10週 |
4/26 |
Chapter 8. Register Disbursement Schemes |
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第11週 |
5/03 |
Chapter 9. Non-Cash Assets |
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第12週 |
5/10 |
Chapter 10. Corruption |
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第13週 |
5/17 |
Chapter 11. Accounting Principles and Fraud |
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第14週 |
5/24 |
Chapter 12. Fraudulent Financial Statement Schemes |
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第15週 |
5/31 |
Chapter 13. Interviewing Witnesses |
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第16週 |
6/07 |
Chapter 14. Conducting Investigations and Writing Reports |
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第17週 |
6/14 |
Chapter 15. Occupational Fraud and Abuse: The Big Picture |
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