Course Objectives: |
In this course, the definition, historical development and content of forensic accounting will be explained, and the fields of forensic accounting and its relations with other sciences will be examined. The definition, types, auditing, detection and reporting of fraud will be explained. Some cases of fraud that have occurred in practice will also be examined. |
Course Content: |
1 Overview of Forensic Accounting
2 Forensic Accounting, Forensic Accounting, Development Process of Forensic Accounting
3 Forensic Accounting Topics, Forensic Accounting principles and Qualifications of Forensic Accountants, working methods
4 Activities of Forensic Accountants
5 Quizzes
6 Fraud Investigation, Elements, Cost and Types of Cheating
7 Cheater Profiles, Cheating Factors, Guilt Theories
8 Cheating Triangle Theory, Stance Against Cheating, Preventing Cheating
9 Detecting Cheating, Signs of Cheating, Cheating Detection Methods
10 Midterm exams
11 Proving Fraud, Fraud Investigation, Investigation Methods
12 Concluding Fraud Investigation, Reporting
13 Case Studies
14 Case Studies |
Course Learning Outcomes (CLOs) are those describing the knowledge, skills and competencies that students are expected to achieve upon successful completion of the course. In this context, Course Learning Outcomes defined for this course unit are as follows:
Week |
Subject |
Materials Sharing * |
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Related Preparation |
Further Study |
1) |
Forensic Accounting
Forensic Accountant Identity
Why Forensic Accounting
Definition of Forensic Accounting
Content of Forensic Accounting
Application Forms of Forensic Accounting |
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1) |
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2) |
Definition of Forensic Accounting
Content of Forensic Accounting
Accounting Information System
Historical Development of Forensic Accounting
Forensic Accounting and Development of Türkiye
Why Forensic Accounting |
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3) |
Why Forensic Accounting
Forensic Accounting Issues
Forensic Accounting Principles
Qualities of Forensic Accounting
Forensic Accounting Process
Application Forms of Forensic Accounting
Litigation Support
Expert Testimony
Investigative Accounting Fraud Investigation
expert witness
Duties and Responsibilities of Experts
Reliability of Expert Reports
Expert Witness Errors and Factors Leading to Errors |
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4) |
Application Forms of Forensic Accounting
expert witness
Duties and Responsibilities of Experts
Reliability of Expert Reports
Expert Witness Errors and Factors Leading to Errors |
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5) |
Hilenin Kapsamı ve Tanımı
Hilenin Unsurları
Hile Çeşitleri
Hile Sınıflandırmaları
Yolsuzluk
Varlıkların kötüye kullanımı
Finansal tablo hileleri |
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6) |
Hileci Profile
Cheating Factors
Factors related to cheating
environmental factors
Theories of guilt
Trust Violator |
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7) |
Cheating Triangle
Financial Pressures
Pressures from Bad Habits
Business Pressures
Opportunity
Unpunished Employee
Internal Control Structure
Justification
Signs of Cheating
Signs of Administrative Fraud
Signs of Cheating with Management Features
Related to organizational structure
Irregularities in relationships with third parties
Signs of Employee Cheating
Signs of Cheating in Accounting
Internal Control Structure Weaknesses
Behavior Changes
Stance Against Cheating
Preventing Cheating
Attention to the Ethical Values of Employees
Closing Management Opportunity Gaps with Fraud Awareness
Creating Fear of Getting Caught Control
The impression that the cost of cheating will be high |
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8) |
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9) |
MIDTERM |
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10) |
Revealing the Fraud
Signs of Cheating
Cheating Detection Methods
Cheating Detection Methods and Their Shares in Businesses
Duration According to Cheat Detection Methods
Special Methods for Revealing Cheats
Reporting Sources
Monitoring/Surveillance/Red Flags
Examples of Red Flag Issues
Audit |
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11) |
QUIZ |
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12) |
Conducting Fraud Investigation and Audit
Evaluation of Assignment and Preliminary Preparations
Audit Techniques to be Used within the Scope of Investigation
Analytical Review Techniques
Information Resources
Internal Business Records
Special Records
Internet Based Records
Investigation Techniques
Researching Business History
Investigation of Individual History
Family, Friend and Social Group Research
Surveillance
Numerical Data Analysis
Interviewing Witnesses and Suspects
Confirmation from Customers and Suppliers |
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13) |
Reporting in Fraud Audit
Basic Reporting Criteria
Fraud Audit Report Process
Key Features of Fraud Audit Report
Fraud Audit Final Report
Post Report Process |
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14) |
Forensic Consultancy Practice Examples
Case study
Initial Evaluation and Questions |
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15) |
General revision before the end of the year exam |
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(KPLOs and SPLOs are the abbreviations for Key & Sub- Programme Learning Outcomes, respectively. )