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1 The U 0 -ÿ' ÿ ' ÿ ÿ ÿ ÿ ÿh New Graduate Course Proposal Contact PersonlD naldsaftner J Phone(XXX-XXXX) 0- D nald.saftnerout led.edu ] College [Business & nnovation Dept/Academic Unit Accounting l f Other FEB 0? 0 COLL, EGE OF ] Apha/NumericCode (Subject area-number) [ACCT ]!ÿÿ0 Proposed title Fraud and Forensic Accounting s the course cross-hsted with another academic unit? Approval of other Academic unit (Signature and title) s the course offered at more than one level? ÿ po Proposed Effective Term [0 ][ 0 (Fall) l f yes, an undergraduate course proposal form must also be submitted. f the undergraduate course is new, complete the New Undergraduate Course Proposal; if the undergraduate course is existing, submit an Undergraduate Course Modification Proposal. Credit hours: Fixed: [ ] orvarlable: to ] ] Delivery mode: Primary Secondary Tertiary t,v,tÿ.e 'e=ÿe "edtÿ'oo Minimum Credit Hours Maximum Credit Hours ÿ Weekly Contact Hours Terms Offered [] Fall [] Spring [] Summer May the courses be repeated for credit? No Are students permitted to register for N ] more than one section during a term? Years offered Maximum hours: Grading system: EveryYear ] P Normal Grading (A-F, PS/NC, PR, ) Prerequisites (must be taken before): e.g., C or higher in BOE 00 or BOE 00 and C or higher in MATH 00, etc. C or higher in ACCT 0

2 Permission i Co-requisites (must be taken together): Catalog Description ( Words Maximum) Attach a syllabus and an electronic copy of a complete outline of the major topics covered. Click here for the template. Course Approval Department Curriculum Authority Department Chairperson College Curriculum Authority or Chair -: SAÿ Date i ÿ ÿ(-ÿ "/'ÿ-ÿ Date ÿ-rÿ -/ Date ÿ-ÿ College Dean Graduate Council [ Date ÿ--ÿ- looÿe Dean of Graduate Studies,,x iÿ,/ j/.ÿ/-" Date [ ÿ) -ÿ/'i ~ ÿ" Office of the Provost /... / =ÿ J,, Oaÿe For Administrative Use Only Effective Date! CP Code Subsidy Taxonomy t Program Code nstruction Level

3 TlE [lb[v[rÿty D[ TOLEDO Acct 0: Fraud and Forensic Accounting Professor: Office: Phone: Fax: E-mall: Class Hours: Office Hours: Overview: "Forensic accounting and fraud examination are &fferent but related. Forensic accounting work ts done by accountants m anticipation of litigatlon and can include fraud, valuation, bankruptcy and a host of other professional services. Fraud examinations can be conducted by either accountants or non-accountants and refer only to antlfraud matters." This course is designed to introduce the student to the basic concepts of Fraud Examination and Forensic Accounting. Objectives: The course objectives for ACCT 0 are to provide students an opportunity to: ) Define terminology relating to fraud examination and forensic accounting. ) Describe effective fraud prevention and fraud detection plans. ) Apply investigative approaches to identify red flags for a variety of frauds. ) Prepare work-papers to support and prove the elements of a case, ) Understand the legal processes applicable to accountants in preparing for litigation Prerequisite: Auditing Required Material:, Textbook: o Crumbley, Heitger, Smith, Forensic and!nvestigatlve Accounting, th edition, CCH 0 o CCH StudyMate Case study: TBD Software: o Microsoft Excel o ACL Fraud Detection software (Free educational version with up to student licenses if application approved) - White Collar crime statutes handout (provided by instructor) http//www tournalofaccountancy comhssues/00/oct/thefraudexammers htm, Joseph T Wells, CPA, GFE, "The Fraud Examiner," October 00 msue of the Journal of Accountancy

4 Grades: Total points available to be earned during the term will include: Points Midterm Exam 00 Midterm Exam 00 Final Exam (Comprehensive) 00 Case studies and problems points each) 00 Group presentation 0 Quizzes 0 Homework 0 Total Points Available 00 Fraud Case Reports There will be a total of papers due, each being a minimum of pages, font and ½ spaced. These papers will be on Fraud cases discussed either in the text and/or in videos. Tentative Class Schedule Week Session / 0 Date Chapter n/a n/a Overview/ntroduction Forensic Accounting Fraudulent Reporting Fraudulent Reporting Detecting Fraud Detecting Fraud ) Case Study Review Exam Exam (chapters - ) Employee Fraud Employee Fraud ndirect Methods of Reconstructing ncome ) Project: Creating Pivot tables in Microsoft excel Money Laundering Money Laundering White Collar Crime statutes ) Case study Assignment

5 0 *ÿ n/a Review Exam (chapters - ) 0 0 ÿ n/a Exam ÿ*ÿ Litigation Services Provided by Accountants ÿ Proper Evidence Management Commercial Damages (limited coverage) investigation of Electronic Data (limited ÿ 0/ coverage) ÿ*ÿ Business Valuations Business Valuations ) Case study or Forensic Accounting in ÿ*ÿ*** Action ***ÿ** Group project presentations ÿ**** Group project presentations ÿ*ÿ**ÿ n/a Review for Final Exam 0 **ÿ*** n/a Final Exam