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 |
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學分 |
3 |
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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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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. |
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 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
指定閱讀 |
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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.
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評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
期中考 |
0% |
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2. |
期末考 |
40% |
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3. |
隨堂測驗 |
10% |
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4. |
作業 |
10% |
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5. |
報告 |
40% |
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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 |
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