HOUSTON COMMUNITY COLLEGE
SYLLABUS – ACNT 1305
Forensic Accounting
Distance Education
Instructor:
Dr. Marina Grau
Prerequisite:
ACCT 2302 (Principles of Accounting II)
Course Description:
This course is intended to help students understand the role of the Forensic Accountant.
Upon completion of this course the students will learn special skills in accounting,
auditing, finance, quantitative methods, certain areas of the law, research, and
investigative skills to collect, analyze, and evaluate evidential matter and to interpret and
communicate findings.
Finance and quantitative skills will be addressed since they are especially important to
Forensic Accountants who calculate damages.
The complexity of Forensic Accounting has gained considerable attention over the past
five years and will continue to gain momentum.
Textbook required for this course:
FORENSIC+INVESTIGATIVE ACCOUNTING
Author: CRUMBLEY
Edition: 6th.
Publisher:CCH
Course Goals:
The primary purpose of this course is to provide students with the knowledge of the terms
and accounting procedures encompassed in Forensic Accounting.
- Cover a vast range of civil and criminal accounting fraud and related activities,
from false business valuations and employer fraud to information security and
counter-terrorism.
- Cover the criminal justice system as it relates to accounting, touching on areas
such as forensic science, organized crime, litigation support, and expert testimony
- Each student will present in class all research assignments as well as end-ofchapter cases.
- Cover in its entirety internal control over financial reporting in accordance with
Section 404 of the Sarbanes-Oxley Act.
- Identify cases and homework that would cover Management’s Antifraud Programs
and Controls and the risk factors included in SAS No. 99, including indicators
such as:
a) indicators of financial crime
b) the ACFE’s fraud prevention checkup
c) internal control assessment forms
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d) computer applications checklist
e) evaluation of internal control procedures
The content of this class will be closely related to Fraud Examinations. Upon completion
of this course, students will learn responsibilities of management and auditors, red flags
of financial statement fraud, and audit procedures to detect fraud.
Finally, students will also learn how to apply internal controls through actual case studies.
Instructor Information:
Instructor:
Office Location:
Office Hours:
Phone #:
Email:
Dr. Marina Grau
West Loop Campus Suite # 213
Monday-Friday 8:30 to 4:30 p.m.
713/718-7905
marina.grau@hccs.edu
Evaluation and Requirements:
Students are expected to read all assigned chapters, complete and submit all assignments
on the due dates, and log in on a regular basis to Eagle-On-Line. Instructor will monitor
this via Eagle-On-Line.
Accounting is best learned through doing. Therefore, there are always homework
assignments to do. This will require a considerable commitment of time and effort from
you. Typically, the successful student in college can count on 3 hours of independent
study for every hour in the classroom.
Your final grade for this course will be based on how well you do in meeting the
evaluation requirements listed on your assignment schedule and applying the grading
scale which is listed below.
Students with Disabilities:
Any student with a documented disability (e.g. physical, learning, psychiatric, vision,
hearing, etc.) who needs to arrange reasonable accommodations must contact the
Disabilities Services Office at the respective college at the beginning of each semester.
Faculty is authorized to provide only the accommodations requested by the Disability
Support Services Office.
Academic Honesty:
Students are responsible for conducting themselves with honor and integrity in fulfilling
course requirements. Penalties and/or disciplinary proceedings may be initiated against a
student accused of scholastic dishonesty. “Scholarly dishonesty” includes, but is not
limited to, cheating on a test, plagiarism, and collusion.
Please read carefully the “Student Handbook” available online at http://www.hccs.edu for
additional guidelines, rules and regulations.
Class Attendance:
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Please log in daily if possible for announcements, discussions, and important
announcements within your Eagle-On-Line homepage.
Drops and Withdrawals:
It is the responsibility of each student to officially drop or withdraw from a course.
Failure to officially withdraw may result in the student receiving a grade of F in the
course. Procedures for withdrawing from a class are found in the Student Handbook.
International Students: Receiving a W in a course may affect the status of your student
visa. Once a W is given for the course, it will not be changed to an F because of visa
considerations.
New Policy: Students who repeat a course three or more times will face significant
tuition/fee increases at HCC and other Texas public colleges and universities. Please
seek tutoring or other assistance prior to considering course withdrawal.
Evaluation Requirements:
2 Sectional Assessments
Final examination
Case 1
Case 2
200 points
100 points
50 points
50 points
Total

400 points
Students must complete
all requirements and take
a final exam to receive a
grade
Grading Scale:
90 - 100%
80 - 89%
70 - 79%
60 - 69%
BELOW 60%
=
=
=
=
=
A
B
C
D
F
Sectional Assessments and Final Exam:
►Final Exam will be administered at the West Loop
Campus.
If you are out of the Houston area, special instructions
are posted in Eagle On-Line to secure proctoring for
final exams.
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Date will be published in your Eagle On Line homepage
(There will be no make-up examinations).
Please ensure you are available for testing dates.
Incompletes:
The grade of “I” (incomplete) is conditional and at the discretion of each instructor. If
you receive an “I,” you must arrange with your instructor to complete the course work by
the end of the following term (excluding Summer). After the deadline, the “I” becomes
an “F.”
.
Tutoring/Lab Hours:
Shedule of tutoring hours will be posted in Eagle-On-Line home page during the second
week of the semester.
SCANS – Secretary’s Commission for Achieving Necessary Skills:
Detailed SCANS information on this course is available from your instructor. For additional
information about SCANS, go to: wdr.doleta.gov/SCANS/teaching
Assignment Schedule:
A listing of chapters, exam dates, etc. will be posted the first day of classes in Eagle-OnLine.
SCANS – Secretary’s Commission for Achieving Necessary Skills
The Secretary’s Commission on Achieving Necessary Skills (SCANS) from the U.S. Department
of Labor was asked to examine the demands of the workplace and whether our students are
capable of meeting those demands. Specifically, the Commission was directed to advise the
Secretary on the level of skills required to enter employment. In carrying out this charge, the
Commission was asked to do the following:




Define the skills needed for employment
Propose acceptable levels of proficiency
Suggest effective ways to assess proficiency, and
Develop a dissemination strategy for the nation’s schools, businesses, and homes
SCANS research verifies that what we call workplace know-how defines effective job
performance today. This know-how has two elements: competencies and a foundation. This
report identifies five competencies and a three-part foundation of skills and personal qualities
that lie at the heart of job performance. These eight requirements are essential preparation for all
students, whether they go directly to work or plan further education. Thus, the competencies and
the foundation should be taught and understood in an integrated fashion that reflects the
workplace contexts in which they are applied.
IMPORTANT
The Distance Education Student Handbook contains policies and procedures unique to the DE
student. Students should have reviewed the handbook as part of the mandatory orientation. It is
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the student's responsibility to be familiar with the handbook's contents. The handbook contains
valuable information, answers, and resources, such as DE contacts, policies and procedures (how
to drop, attendance requirements, etc.), student services (ADA, financial aid, degree planning,
etc.), course information, testing procedures, technical support, and academic calendars. Refer to
the DE Student Handbook by visiting this link:
http://de.hccs.edu/de/de-student-handbook
Workplace Competencies
Foundation Skills
Resources: allocating time, money, materials,
space, staff
Basic Skills: reading, writing, arithmetic and
mathematics, speaking and listening
Interpersonal Skills: working on teams,
teaching others, serving customers, leading,
negotiating, and working well with people
from culturally diverse backgrounds
Thinking Skills: thinking creatively, making
decisions, solving problems, seeing things in
the minds eye, knowing how to learn, and
reasoning
Information: acquiring and evaluating data,
organizing and maintaining files, interpreting
and communicating, and using computers to
process information
Personal Qualities: individual responsibility,
self-esteem, sociability, self-management and
integrity
Systems: understanding social, organizational,
and technological systems, monitoring and
correcting performances, and designing or
improving systems
Technology: selecting equipment and tools,
applying technology to specific tasks, and
maintaining and troubleshooting technologies
SCANS workplace competencies and foundation skills have been integrated into Forensic
Accounting, and are exhibited in the SCANS schedule.
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