Syllabus. EKA 5326 Forensic Accounting and Investigative Auditing. Study Program: Bachelor Degree in Accounting Economics and Business Faculty

Transcription

1 Syllabus EKA 5326 Forensic Accounting and Investigative Auditing Study Program: Bachelor Degree in Accounting Economics and Business Faculty Institut Keuangan Perbankan dan Informatika Asia Perbanas Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta 12940, Indonesia Telp , , , , Fax , Website:

2 S Y L L A B U S I. COURSE CODE / CREDIT SEMESTER : EKA 5326 (3 Credit Semester) II. COURSE NAME : Forensic Accounting and Investigative Auditing III. DEGREE / MAJORS : Bachelor of Science in Accounting IV. COURSE DESCRIPTION AND OBJECTIVES : Course Description: This course is designed to provide students with knowledge and skill as a professional as Fraud Auditor / Fraud Examiner. Therefore, content of the course includes recognizing fraud schemes and types, and how auditor could detect fraud and its symptoms, how to conduct interview and investigation techniques. Also, students will learn how to prepare an Effective Fraud Report. EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 1 of 7

3 Course Objectives: 1. Students will be able to explain various ypes of fraud frequently occured in organization. 2. Students will have knowledge and skill in recognizing Fraud Symptoms 3. Students will have capabilities in conducting interviews and investigation to find physical evidence and concealment 4. Students will be able to describe various ways conducted by corporation in Fighting Fraud V. COURSE PREREQUISITE: Auditing II VI. MANDATORY TEXT BOOK AND OTHER REFERENCES: 1. Mandatory Text Book: South Western. 2. Other Reference: Tuanakotta, Theodorus M Akuntansi Forensik & Audit Investigatif. Jakarta: Salemba Empat. VII. LEARNING METHOD: Group Discussion, Q & A, Case Study, Project Paper Presentation VIII. LEARNING MEDIA / TOOLS: Whiteboard, Microphone, Internet, Overhead Projector (OHP), LCD Projector, Computer, Internet EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 2 of 7

4 IX PRESENCE POLICY : Attendance in class is a prerequisite that must be met by a student. Students whose attendance are less than 80% will not be allowed to attend Final Exams. IX. LEARNING EVALUATION: 1. Mid Term Exam 35% 2. Class Participation, Presentation, and Quiz 25% 3. Final Exam 40% X. GRADING SCALE: 80 <= grade < 100 = A (Excellent) 68 <= grade < 80 = B (Very Good) 56 <= grade < 68 = C (Good) 45 <= grade < 56 = D (Poor) 0 <= grade < 45 = E (Failed) EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 3 of 7

5 XI. COURSE SCHEDULE SESSION MAIN SUBJECT EXPECTED COMPETENCIES REFERENCES CHAPTER 1 The Nature of Fraud Able to explain the nature, 1 schemes, and types of fraud. 2 Financial Statement Fraud Able to describe fraud scheme in 2 preparationf and presentation of financial statements 3 Revenue and Inventory Able to discuss fraud scheme 3 Related Financial Statement related to Revenue and Funds Merchandise Inventory. 4 Liability, Asset, and Able to explain Liability Fraud 4 Inadequate Disclosure Frauds in presentation of financial statements. 5 Liability, Asset, and Able to recognize and describe 4 EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 4 of 7

6 Inadequate Disclosure Frauds Asset Fraud in fiancial statements presentation and able to detect misleading of financial statements disclosure 6 Consumer Fraud Able to detect various Fraud Practices related to Consumers 7 Fraud Againts Organization Able to discuss various types of Fraud against Organizations 8 MID-TERM EXAM - CLOSED BOOK 9 Who commits Fraud and Why Able to expalin several factos that cause someone commits Fraud 10 Fighting Fraud: An Overview Able to discuss several ways conducted by Organization in Fighting Againts Fraud EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 5 of 7

7 11 Preventing Fraud Able to describe several approaches conducted by organization in Preventing Fraud. 12 Recognizing the Symptoms of have the skills to recognize the Fraud Symptoms of Fraud. 13 Investigating Theft Acts and Able to explain several Concealment investigation methods for Theft Acts and Concealment 14 Inquiry Methods and Fraud Able to describe several processes Reports and techniques of interview in investigation 15 FINAL EXAM CLOSED BOOK and EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 6 of 7

8 Prepared By : Approved : Agreed by : Boedi S. Hartono., SE., Ak Lecturer Atiek Djajanti, SE., Ak., M.Ak Head Study Program of Accounting Dr. Wiwiek Prihandini., Ak., MM Dean of Economics and Business Faculty EKA 5326 Forensic Accounting and Investigative Auditing S1 Accounting Page 7 of 7