Graduate Studies Reports Access
Graduate Course Proposal Form Submission Detail - ACG6688
Tracking Number - 5242
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Current Status:
Approved by SCNS - 2015-06-15
Campus: Tampa
Submission Type: New
Course Change Information (for course changes only):
Comments: Correction to title to match State title, for SACS compliance. Verified by USFSP and USF. Sent to SCNS 6/15/15. Apprd Eff 201508
Detail Information
- Date & Time Submitted: 2015-06-01
- Department: School of Accountancy
- College: BA
- Budget Account Number: 1402
- Contact Person: Kerry L. Myers
- Phone: 9746574
- Email: kerrymyers@usf.edu
- Prefix: ACG
- Number: 6688
- Full Title: Forensic Accounting and the Legal Environment
- Credit Hours: 3
- Section Type: C -
Class Lecture (Primarily)
- Is the course title variable?: N
- Is a permit required for registration?: N
- Are the credit hours variable?: N
- Is this course repeatable?: Y
- If repeatable, how many times?: 1
- Abbreviated Title (30 characters maximum): Forensic Accounting
- Course Online?: B -
Face-to-face and online (separate sections)
- Percentage Online: 0
- Grading Option:
R - Regular
- Prerequisites:
- Corequisites:
- Course Description: This introductory course in forensic accounting is concerned with fraud and the detection, investigation and preventionof complex financial crime including accounting fraud, corporate fraud, public corruption and white collar crimes.
- Please briefly explain why it is necessary and/or desirable to add this course: Needed for new program/concentration/certificate
- 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? Class was taught in both Spring 2013, Spring 2014 and Spring 2015 with 25 seats available per class. Class has always had equal or greater than 25 students. Class is the first accounting course to fill up and close on first day of registration.
Class is very popular with the students.
- Has this course been offered as Selected Topics/Experimental Topics course? If yes, how many times? Yes, 3 or more times
- What qualifications for training and/or experience are necessary to teach this course? (List minimum qualifications for the instructor.) Juris Doctorate Degree
Bachelor's Degree in Accounting
Certified Fraud Examiner
At least 5 years experience in the forensic accounting field preferably working white collar crimes (current instructor has 25+ years experience)
- Objectives: Understand the role of the forensic accountant
Understand the basic concepts and elements of fraud and the fraud triangle
Understand corporate governance and the importance of ethics
Understand the "red flags" or indicators of fraud
Learn financial investigation and money tracing techniques
Understand the litigation services accountants typically provide
Understand information security
Understand basic digital forensics
Understand basic web forensics
Understand basic cybersecurity principles
Understand the accountant's role in fighting cyber crime
- Learning Outcomes: Understand Sarbanes-Oxley Act and the history leading to its enactment
Understand the sections and lega;l requirements of SOX
Understand federal criminal violations for fraud and white collar crime
Understand what govt'l agencies investigate and prosecute fraud
Understand Statement on Auditing Standards 99
Understand the concept of "professional skepticism"
Understand the difference between interviewing and interrogation
Understand use of the False Claims Act and the accountants role
Understand the legal theories of fraudulent conveyances
Understand whistleblower protection
Understand the importance of anonymous fraud complaint lines
Understand basic rules of criminal and civil discovery
Understand basic rules of evidence
Understand chain of custody
Exposure to the "Certified Fraud Examiner" and the ACFE
Exposure to the FBI's website and the forensic accountant position
- Major Topics: The discipline and role of the forensic accountant
Indirect Methods of Calculating Income
Money Laundering
Finacial Statement Fraud
Misappropriation of Assets
Public and Private Corruption
Bribery
Kickbacks
Litigation support and courtroom procedure
Digital Forensics
Web Forensics
Cyber Crime
Cybersecurity
- Textbooks: Crumbley, Heitger and Smith, Forensic and Investigative Accounting, CCH 6th Edition 2013, ISBN 978-0-8080-3487-2
- Course Readings, Online Resources, and Other Purchases: Supplemental Readings:
1.) “Worldwide Identity Thieves Steal Millions in Tax Refunds” on USATODAY.com at http://usat.ly/1c2uIN5
2.) “IRS Failing in Efforts to Curb ID Theft Tax Fraud”
at http://www.cpapracticeadvisor.com/news/11078175/irs-failing-in-efforts-to-curb-id-theft-tax-fraud
Supplemental Readings:
1.) Madinger, “Basic Concepts” (CANVAS)
2.) “History of Anti-Money Laundering Laws” at www.fincen.gov under “News Room” “Quick Links”
3.) “Money Laundering and Asset Forfeiture”, FBI Law Enforcement Bulletin, at www.fincen.gov under “About FinCEN” “Quick Links”.
4.) Executive Summary (pp. 1-12) of US Senate Subcommittee on Investigation, US Vulnerabilities to Money Laundering, Drugs and Terrorist Financing: HSBC Case History. July 17, 2012 at Google or CANVAS
5.) “Too Big to Jail” at www.rollingstone.com/politics/news/gangster-bankers-too-big-to-fail-20130214
6.) Statement of FinCEN Director Jennifer Shasky Calvery before the US Senate Committee on Banking, November 19, 2013 at www.FinCEN.gov at “Home” “What’s New”.
7.) “Thousands of Bitcoin Stolen in Hack of Linode” at http://spectrum.ieee.org/tech-talk/computing/networks/thousands-of-bitcoins-stolen-in-a-hack-on-linode#.Uquajl3fGfA.email
Read: Pavlo and Weinberg, Stolen Without A Gun (Etika Books 2007)
ISBN 978-0-9797558-0-4
Watch The Madoff Affair @ www.pbs.org/frontline
- Student Expectations/Requirements and Grading Policy: Two Exams each worth 100 points, One Comprehensive Problem worth 20 pointsand One Capstone Case Study and Problem worth 30 points.
A = 90% - 100%
B = 80% - 89%
C = 70% - 79%
D = 60% - 69 %
F = 59% and less
- Assignments, Exams and Tests: See above section AG
- Attendance Policy: Course Attendance at First Class Meeting – Policy for Graduate Students: For structured courses, 6000 and above, the College/Campus Dean will set the first-day class attendance requirement. Check with the College for specific information. This policy is not applicable to courses in the following categories: Educational Outreach, Open University (TV), FEEDS Program, Community Experiential Learning (CEL), Cooperative Education Training, and courses that do not have regularly scheduled meeting days/times (such as, directed reading/research or study, individual research, thesis, dissertation, internship, practica, etc.). Students are responsible for dropping undesired courses in these categories by the 5th day of classes to avoid fee liability and academic penalty. (See USF Regulation – Registration - 4.0101,
http://usfweb2.usf.edu/usfgc/ogc%20web/currentreg.htm)
Attendance Policy for the Observance of Religious Days by Students: In accordance with Sections 1006.53 and 1001.74(10)(g) Florida Statutes and Board of Governors Regulation 6C-6.0115, the University of South Florida (University/USF) has established the following policy regarding religious observances: (http://usfweb2.usf.edu/usfgc/gc_pp/acadaf/gc10-045.htm)
In the event of an emergency, it may be necessary for USF to suspend normal operations. During this time, USF may opt to continue delivery of instruction through methods that include but are not limited to: Blackboard, Elluminate, Skype, and email messaging and/or an alternate schedule. It’s the responsibility of the student to monitor Blackboard site for each class for course specific communication, and the main USF, College, and department websites, emails, and MoBull messages for important general information.
- Policy on Make-up Work: Must have instructor's approval which is only granted for good cause shown (doctor's excuse, etc.)
- Program This Course Supports: Masters in Accounting
- Course Concurrence Information: Masters in Cybersecurity (Information Assurance Concentration)
Certificate in Cybersecurity (Information Assurance Concentration)
- if you have questions about any of these fields, please contact chinescobb@grad.usf.edu or joe@grad.usf.edu.