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Graduate Course Proposal Form Submission Detail - ACG6496

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Current Status: Approved, Permanent Archive - 2011-03-11
Campus: St Petersburg
Submission Type: New
Course Change Information (for course changes only): None
Comments: USF STPT approved 10/4/10; To USF Institutions for concurrence by 10/15/10. SCNS approved. Effective 3/24/11. Posted in banner


  1. Department and Contact Information

    Tracking Number Date & Time Submitted
    2115 2008-10-23
     
    Department College Budget Account Number
    USF St. Petersburg Program of Accountancy BP 040100
     
    Contact Person Phone Email
    John Jewell 34110 jewell@mail.usf.edu

  2. Course Information

    Prefix Number Full Title
    ACG 6496 Computer Forensics and Accounting

    Is the course title variable? N
    Is a permit required for registration? Y
    Are the credit hours variable? N
    Is this course repeatable?
    If repeatable, how many times? 0

    Credit Hours Section Type Grading Option
    3 D - Discussion (Primarily) R - Regular
     
    Abbreviated Title (30 characters maximum)
    Computer Forensics and Acc
     
    Course Online? Percentage Online
    C - Face-to-face (0% online) 0

    Prerequisites

    ACG 2021 Principles of Financial Accounting, ACG 3103 Intermediate Financial Accounting I, ACG 3113 Intermediate Financial Accounting II, ACG 3401 Accounting Information Systems, and ACG 4632 Auditing I

    Corequisites

    None

    Course Description

    Introduces the current IT audit, forensic and investigative software and processes used to explore contemporary accounting systems and databases. Students are exposed to electronic and other means of surveillance in use today.


  3. Justification

    A. Please briefly explain why it is necessary and/or desirable to add this course.

    This course has been offered in the MBA program since its inception in 2004 under a temporary ACG prefix.

    B. What is the need or demand for this course? (Indicate if this course is part of a required sequence in the major.) What other programs would this course service?

    Required for the MBA concentration in Forensic Accounting; course cannot be applied towards any other program or degree.

    C. Has this course been offered as Selected Topics/Experimental Topics course? If yes, how many times?

    Yes, 3 or more times

    D. What qualifications for training and/or experience are necessary to teach this course? (List minimum qualifications for the instructor.)

    PhD or DBA in Accounting and academically qualified under research definition of Association to Advance Collegiate Schools of Business (AACSB).


  4. Other Course Information

    A. Objectives

    To understand what an IT audit is and how it is performed

    To understand basic computer forensics and how they relate to the audit responsibility

    to understand how to peform a computer investigation

    To understand the processing of the computer

    To understand what investigative tools are available to the auditor and specialist

    To understand how to process the computer

    To be able to implement the relevant sections of SAS 94 & 99 and Sarbanes-Oxley

    To understand what computer forensics is and how an investigation is performed

    B. Learning Outcomes

    Students will learn the technical and behavioral approaches to information technology (IT) auditing including the forensic skills necessary to legally document fraud in today's business environment

    C. Major Topics

    Major course topics currently include: IT Auditing and Computer Forensics, Assurance and Internal Control; Computer Operations and Data Management Systems; Audit Command Language (ACL); Systems Development and Maintenance Networks, Internet and E-Commerce; Profiling the Cybercriminal and Cybercrime Management; Enterprise Resource Planning (ERP) and Computer Assisted Audit Tools and Techniques; Business Ethics and Fraud, including Fraud Schemes and Detection.

    D. Textbooks

    This course will use current texts in the field of IT investigations, fraud and ethics, as well as current articles, cases and/or simulations. Current texts include Hall & Singleton, "Information Technology Auditing and Assurance, 2nd Ed. 2005, Thomson South-Western, ISBN:0324-19198-7, and Crumbley, Heitger, & Smith, "Forensic and Investigative Accounting, 2nd Ed., 2005, Commerce Clearing House (CCH) ISBN:08080-1365-3

    E. Course Readings, Online Resources, and Other Purchases

    Extensive handouts and online readings, accessed via the instructor’s website, are required. Student’s are expected to visit campus computer labs as necessary to complete assignments.

    F. Student Expectations/Requirements and Grading Policy

    Students will be expected to master the following requirements by the end of this course.

    • The workings of an IT audit is and how it is performed.

    • Knowledge of the basic components of computer forensics and how they relate to the audit responsibility.

    • Ability to perform a computer forensics investigation.

    • Ability to apply forensic tools to the analysis of corporate fraud.

    • Ability to maintain the chain of evidence for digital material.

    • Ability to analyze digital evidence using tools such as Audit Command Language (ACL)

    • Ability to use investigative tools that are available to the investigative specialist.

    • Knowledge of identify IT information security threats

    • Knowledge of symmetric and asymmetric encryption methods.

    COURSE GRADING: The instructor does not use the +/- system. We will use the traditional whole grade system. Course grades will be determined as follows:

    Exam 1 150

    Exam 2 170

    Online Quizzes 5 @ 10 50

    ACL Exercises 1 @ 20 20

    In-Class Exercises 40

    Topic Presentations 2 @ 10 20

    Group Project Paper 40

    Group Project Presentation 10

    total points possible ... 500

    Final grade distribution:

    A 89% - 100% (445-500) 4

    B 78%-88.5% (390-444) 3

    C 68%-77.5% (340-389) 2

    D 58%-67.5% (290-339) 1

    F < 290 0

    G. Assignments, Exams and Tests

    Summer 2010 topical outline:

    May 18 Course Syllabus and Assignments

    Ch. 1: IT Auditing, Assurance & Internal Control

    Ch. 2: Computer Operations

    COSO & COBIT Hall/Singleton Ch. 1

    Hall/Singleton Ch. 2

    May 20 No Class – Readings and Begin Paper Hall/Singleton Ch. 3

    An Introduction to Computer Auditing (OL)

    ACL pp. 1-39 Online Syllabus

    May 25 Ch. 3: Data Management Systems

    Ch 4: Systems Development & Maintenance

    Ch. 5: Networks, Internet, E-Commerce

    Introduction to Audit Command Language (ACL)

    Topic Presentations:

    Management of IT Auditing,

    Computer Based Proactive Fraud Auditing Tools

    Windows Command Line References (F) Hall/Singleton Chs. 4/5

    IIA Mgmt IT Auditing (OL)

    Computer Forensics as Part of the Enterprise (OL)

    May 28 Ch. 6: Enterprise Resource Planning

    Topic Presentations:

    First Responders Guide: Cyber Law, pp. 6-31,

    First Responders Guide: Forensic Toolkit, pp. 33-84,

    First Responders Guide: Volatile Data, pp. 94-158,

    Hand-out Exam 1 Part I Take-Home Due 6/2 Noon Hall/Singleton Ch. 6

    First Responders Guide: Forensic Toolkit, pp. 33-84 Online Quiz #1

    June 1 Topic Presentations:

    First Responders Guide: Persistent Data, pp. 159-193,

    Auditing Application Controls,

    Auditing IT Vulnerabilities,

    Netstat Commands (F)

    ACL pp.40-62

    Exam 1 Part I Take-Home Due 6/2 Noon Online Quiz #2

    June 3 Exam 1: Part I Take-home due 6/8 at noon

    Part II in-class MC based on Hall Chs. 1,2,3,4, 5, 6

    June 8 Ch. 7: Computer Assisted Audit Tools & Techniques

    Topic Presentations:

    CSI Survey 2008

    Guide to Computer Security Log Management (see Computer Log Analyzers)

    Packet Sniffer (F)

    Hall/Singleton Ch. 7

    ACL pp. 63-75 Online Quiz #3

    ACL Ex.1

    June 10 Ch. 8: CAATS for Audit and Analysis

    Topic Presentations:

    IS Standards, Procedures and Guidelines for Auditing and Control Professionals: Risk Assessment pp. 170-186

    Meyers Briggs Discussion and Instructions

    Hall/Singleton Ch. 8

    June 15 Ch. 9: Auditing the Revenue Cycle

    Topic Presentations:

    Investigative Data Mining in Fraud Detection

    IS Standards, Guidelines and Procedures

    tba (F)

    tba (F) Hall/Singleton Ch. 9

    Online Quiz #4

    June 17 Ch. 11: Business Ethics and Fraud

    Topic Presentations:

    Tracing an E-Mail,

    Ernst Young Information Security Survey 2008

    Hand-out Exam 2 Part I Take-Home Due 6/23 Noon. Hall/Singleton Ch. 11

    Database Security 2007: Threats and Priorities Online Quiz #5

    ACL Ex. 2

    June 22 Ch. 12: Fraud Schemes and Fraud Detection

    Topic Presentations:

    tba (F)

    tba (F)

    *** Break ***

    Term Paper Presentations (20-25 minutes each)

    Hall/Singleton Ch. 12

    Online Quiz #6

    June 24 Term Paper Presentations (20-25 minutes each)

    *** Break ***

    Final Exam Part II: Part I take-home must be emailed June 22 by noon.

    Part II in-class based on Hall Chs. 7, 8, 9, 11, 12 and selected papers.

    (F) – www.stpt.usf.edu/gkearns/forensics/

    H. Attendance Policy

    ATTENDANCE: Students are expected to attend all scheduled classes and are responsible for any material missed. Part of the course grade consists of participation. If you are absent you cannot participate and will miss points associated with in-class assignments. Given that this is a graduate level course, in the event that you are unable to attend class, you will be given an additional out-of-class assignment. This assignment will be due at the beginning of the next class meeting and failure to complete the requirements will result in a 5 point penalty (per occurrence).

    Religious Observances: The USF Policies and Procedures Manual states that “No student shall be compelled to attend class or sit for an examination at a day or time prohibited by his or her religious belief. In accordance with the University policy on observance of religious holy days, students are expected to notify their instructors if they intend to be absent for a class or announced examination PRIOR to the scheduled meeting.”

    I. Policy on Make-up Work

    In the event of a missed exam, a score of zero will be assigned. Missed exams may be made-up only with well documented cases of emergency or death in the immediate family. Make-up exams will be scheduled at the convenience of the instructor and will be different than the regular exam. The final exam cannot be given at an earlier date to any student. If you have exam conflicts, please resolve them immediately.

    Academic Dishonesty:

    The professor teaching this course adheres strictly to the academic dishonesty policy of the University of South Florida. Please review the USF policy on Academic Dishonesty on the web at: www.ugs.usf.edu/catalogs/1011/adadap.htm.

    J. Program This Course Supports

    MBA


  5. Course Concurrence Information

    None



- if you have questions about any of these fields, please contact chinescobb@grad.usf.edu or joe@grad.usf.edu.