WIU College of Business and Technology
Accredited by AACSB - The International Association for Management Education
ACCT 457G – Fraud Examination
Fall 2014 Page 1
Class Time
Tuesday from 6:00 p.m. to 8:45 p.m.
Location
Moline - Riverfront 226, Macomb - Stipes 201
Instructor
Martin J. Coe, DBA, CPA, CGMA, CMA, CISA, CISM, CGFM
Office: Riverfront Campus 211B
Phone (and voice mail): 309-762-9481 extension 62304
E-mail: mj-coe@wiu.edu
Office Hours
Tuesday from 5:30 p.m. to 6:00 p.m. (Macomb Office Hours will be held in Stipes 201)
Wednesday from 12:00 to 1:00
Thursday from 3:30 p.m. to 6:00 p.m.
And by appointment
Required Text
Principles of Fraud Examination, 4th Edition by Joseph T. Wells, Wiley, 2014
Course Objective
To discuss fraud examination topics in sufficient depth to provide students with an understanding of
the basic concepts and current practices. Specific learning outcomes are related to the topics identified
on the course syllabus.
Expectations
Students should expect the instructor to identify learning outcomes and utilize teaching methods that
will enable students to achieve those outcomes. Students will be expected to actively participate in the
learning process. This includes attending class, completing assignments and providing the instructor
with timely feedback if a problem develops.
Grading
Point Distribution
Exam I
Exam II
Assignments
Fraud Case 1
Fraud Case 2
Research Paper
Total
Grading
Course Grade
Undergraduate
Points
Grade
96-100
A
90-95
A86-89
B+
83-85
B
80-82
B76-79
C+
73-75
C
70-72
C66-69
D+
63-65
D
60-62
DBelow 60
F
Undergraduate
25
25
30
10
10
-100
Graduate
25
25
20
10
10
10
100
Graduate
Points
Grade
90-100
A
80-89
B
70-79
C
60-69
D
Below 60
F
Exams
Exams may include multiple choice questions, problems, cases and essay questions.
Assignments
Students will be required to complete assignments. Assignments are due as indicated on the syllabus.
WIU College of Business and Technology
Accredited by AACSB - The International Association for Management Education
ACCT 457G – Fraud Examination
Fall 2014 Page 2
Fraud Cases
Students are required to complete fraud investigation cases.
Prerequisites
Senior standing and Acct 200 or 201 or permission of instructor.
Calculator
Per department policy, the only calculator allowed on tests will be the TI BAII Plus.
G Course
This class is a G course. Thus, the course is designed assuming the course will be taken by graduate
students and upper-division accounting students that are ready for the rigor of a graduate course. The
research paper component of this course is designed to provide the rigor required of a graduate course.
Student Rights/
Responsibilities
Information concerning student rights and responsibilities is available at:
http://www.wiu.edu/provost/students.php
WIU College of Business and Technology
Accredited by AACSB - The International Association for Management Education
ACCT 457G – Fraud Examination
Fall 2014 Page 3
Date
Ch
Topic
8/26/2014
1
15
9/2/2014
9/9/2014
7
16
--
9/16/2014
2
Introduction
Conducting Investigations and Writing
Reports
Expense Reimbursement Schemes
Interviewing Witnesses
Interrogation Theory Handout
Legal Elements Handout
Skimming
9/23/2014
9/30/2014
3
4
Cash Larceny
Billing Schemes
10/7/2014
5
10/14/2014
Homework (Text)
Graduate Research Paper
Review Questions/Discussion Issues
Assignments and
Fraud Cases
Fraud Assessment
Fraud Case 1 Assigned
Review Questions/Discussion Issues
Read Handouts
Fraud Case 1 Due
Fraud Assessment
Assignment 1 due
Assignment 2 due
Check Tampering
Review Questions/Discussion Issues
Graduate Research Paper Assigned
Review Questions/Discussion Issues
Review Questions/Discussion Issues
Grad Research Paper Topic Due
Review Questions/Discussion Issues
6
Payroll Schemes
Review Questions/Discussion Issues
Assignment 4 due
10/21/2014
8
Register Disbursement Schemes
Review Questions/Discussion Issues
Assignment 5 due
10/28/2014
9
Non-Cash Assets
Review Questions/Discussion Issues
Grad Research Paper Annotated
Bibliography Due
Assignment 6 due
11/4/2014
11/11/2014
--
Review Questions/Discussion Issues
Fraud Case 2 Assigned
11/18/2014
11
12
Exam 1 (Ch 1-9, 15)
Fraud Investigation Report Formats
(ACFE Materials)
Accounting Principles and Fraud
Fraudulent Financial Statement
Schemes
No Class - Break
External Fraud Schemes
Fraud Risk Assessment
Corruption
Ethics
Exam 2 (Ch 10-15, Ethics,
Comprehensive Case)
Review Questions/Discussion Issues
Grad Research Paper Due
Case Discussion
Review Questions/Discussion Issues
Fraud Case 2 Due
11/25/2014
12/2/2014
12/9/2014
12/16/2014
13
14
10
Assignment 3 due
Review Questions/Discussion Issues
Marty plans to deliver class from Macomb.
This schedule is subject to change. Any changes will be announced in class. Students are expected to attend class and
make note of any changes.