California University of Pennsylvania
Guidelines for New Course Proposals
University Course Syllabus
Department of Business and Economics
UCC Approval date: 3/9/2017
A. Protocol
Course Name: Introduction to Accounting Fraud Investigation
Course Number: ACC 450
Credits: 3
Prerequisites: ACC 301
Maximum Class Size (face-to-face): 35
Maximum Class Size (online): 35
B. Objectives of the Course:
Upon completion of the course, students should be able to:
1)
2)
3)
4)
5)

6)
7)
8)
9)
10)

Identify and explain the characteristics which must be present to assert and prove fraud
Compare and contrast the various types of accounting frauds
Identify common fraud risk factors and relate those risk factors to the fraud triangle
Identify the fraud elements and relate each element to a specific fraud case
Assess the effectiveness and application of several common accounting investigative techniques,
including but not limited to
a) Benford’s Law
b) Tracing/Vouching
c) Independent Confirmations
d) Regression analysis
e) Usage of publicly available data
Evaluate the validity and usage of source documents to support an accounting position
Design and assess the effectiveness of preventive, detective and corrective internal controls
Contrast the implementation of controls and the design of controls
Interpret the results of internal controls testing
Identify various ethical frameworks applicable for fraud investigators

C. Catalog Description:
This class provides an introduction into fraud investigation from the perspective of an accounting
professional. Coverage includes defining fraud, introduction to various fraudulent accounting schemes,
reflection upon high profile fraud cases, quantitative and qualitative investigative techniques, understanding
and testing internal controls over financial reporting, and professional ethics considerations.
D. Outline of the Course:
I.

II.

Introduction to fraud
a. Define fraud and the necessary characteristics for proving fraud
b. Identify various fraudulent accounting schemes utilizing criteria, condition, cause and effect
framework
c. Fraud elements
d. Fraud triangle
e. Fraud risk factors
f. Fraud impact on the economy
g. High profile fraud cases
Internal Controls
a. Implementation
b. Design
c. Preventive
d. Detective

e. Corrective
f. Understanding
g. Testing
Investigative Techniques
a. Quantitative
b. Qualitative
c. Evidence
d. Maintaining integrity of evidence for use in court proceedings
Ethics in fraud investigation
a. Ethics definition
b. Ethical frameworks
c. Implications

III.

IV.

E. Teaching Methodology:
1) Traditional Classroom Methodology
Teaching methodology includes, but is not limited to: lecture, multi-media presentations, quizzes,
homework, in-class activities, discussion boards, group projects, simulation, group presentation and peer
student comments, analysis of readings, case studies, individual projects, and incorporation of internet
resources. Emphasis will be placed on engaging students for involvement and active participation in the
learning process.
2) Online Methodology
Teaching methodology includes, but is not limited to: voice/video lecture, discussion boards, quizzes,
homework, group projects, case studies, simulation, live classrooms, streaming media, internet research,
research papers, voice/video presentations, voice announcements, voice e-mails, and podcasts. Emphasis
will be placed on engaging students in active learning. This course follows the Quality Matters ™ rubric.

F.

Text
Hopwood, Leiner & Young (2012). Forensic Accounting and Fraud Examination 2nd edition
or other similar text.

G. Assessment Activities:
1) Traditional Classroom Assessment
The following are examples of assessment strategies that may be used. Individual instructors may
customize different activities.
a. In-Class activities
b. Written assignments and papers
c. Exams and/or quizzes
d. Individual projects
e. Group projects
f. Presentation
g. Case studies
h. Article/Book critiques
i. Research development

2) Online Assessment
The following are examples of assessment strategies that may be used. Individual instructors may
customize different activities.
a. Discussion board participation
b. Written assignments and papers
c. Exams and/or quizzes

d.
e.
f.
g.
h.
i.

Individual projects
Group projects
Presentation
Case studies
Article/Book critiques
Research development

H. Accommodations for Students with Disabilities:
OSD
Revised June 2015
STUDENTS WITH DISABILITIES
Students reserve the right to decide when to self-identify and when to request accommodations. Students
requesting approval for reasonable accommodations should contact the Office for Students with Disabilities
(OSD). Students are expected to adhere to OSD procedures for self-identifying, providing documentation and
requesting accommodations in a timely manner.
Students will present the OSD Accommodation Approval Notice to faculty when requesting accommodations that
involve the faculty.
Contact Information:
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I.

Location:
Phone:
Fax:
Email:
Web Site:

Carter Hall - G-35
(724) 938-5781
(724) 938-4599
osdmail@calu.edu
http://www.calu.edu/osd

Title IX Syllabus Addendum

California University of Pennsylvania
Reporting Obligations of Faculty Members under Title IX
of the Education Amendments of 1972, 20 U.S.C. §1681, et seq.

California University of Pennsylvania and its faculty are committed to assuring a safe and productive educational
environment for all students. In order to meet this commitment and to comply with the Title IX of the Education
Amendments of 1972 and guidance from the Office of Civil Rights, the University requires faculty members to
report incidents of sexual violence shared by students to the University’s Title IX Coordinator, Dr. John A.
Burnett, Special Assistant to the President for EEEO, Office of Social Equity, South Hall 112, Burnett@calu.edu,
724-938-4014. The only exceptions to the faculty member’s reporting obligation are when incidents of sexual
violence are communicated by a student during a classroom discussion, in a writing assignment for a class, or as
part of a University-approved research project. Faculty members are obligated to report sexual violence or any
other abuse of a student who was, or is, a child (person under 18 years of age) when the abuse allegedly occurred
to the person designated in the University protection of minors policy.
The University’s information regarding the reporting of sexual violence and the resources that are available to
victims of sexual violence is set forth at:
•

Office of Social Equity, South Hall 112, 724-938-4014
o Social Equity Home Page
www.calu.edu/SocialEquity
o Social Equity Policies
www.calu.edu/SEpolicies
o Social Equity Complaint Form
www.calu.edu/SEcomplaint

•
•
•
•
•
•

J.

Counseling Center, Carter Hall G53, 724-938-4056
End Violence Center, Carter Hall G94, 724-938-5707
Student Affairs, Natali Student Center 311, 724-938-4439
Wellness Center, Carter Hall G53, 724-938-4232
Women’s Center, Natali Student Center 117, 724-938-5857
Threat Response Assessment and Intervention Team (T.R.A.I.T.) & Dept. of Public Safety &
University Police, Pollock Maintenance Building, 724-938-4299
o EMERGENCY: From any on-campus phone & Dial H-E-L-P or go to any public pay phone
& Dial *1. (*Identify the situation as an emergency and an officer will be dispatched
immediately.)

Supportive Instructional Materials, e.g. library materials, web sites, etc.
NA
Additional Information for Course Proposals

K. Proposed Instructors:
Prof. Chicarelli or other instructors approved by the Department of Business & Economics
L. Rationale for the Course:
Fraud examination is an area of special interest among accounting professionals. Given the recent accounting
professional crises and the demand of forensic accounting experience in practice, it is important to provide
the students with an overview of the forensic accounting field.
M. Specialized Equipment or Supplies Needed:
NA
N. Answer the following questions using complete sentences:
1) Does the course require additional human resources? (Please explain)
No
If Yes, click here to answer Question N1, above.
2) Does the course require additional physical resources? (Please explain)
No
If Yes, click here to answer Question N2, above.
3) Does the course change the requirements in any particular major? (Please explain)
No
If Yes, click here to answer Question N3, above.
4) Does the course replace an existing course in your program? (If so, list the course)
No
If Yes, click here to answer Question N4, above.
5) How often will the course be taught?

Each Fall
Click here to add text to qualify your selection for course timing, if necessary.
6) Does the course duplicate an existing course in another Department or College? (If the possibility exists,
indicate course discipline, number, and name)
No
Click here if the answer to Question N6, above is YES. Indicate the other discipline/department and the
other course number and name.
O. If the proposed course includes substantial material that is traditionally taught in another discipline, you must
request a statement of support from the department chair that houses that discipline.
N/A if not applicable. Identify the OTHER course and department here where this course content might more
traditionally be taught! Include supporting documentation from that department as an appendix to this
document.
P. Please identify if you are proposing to have this course considered as a menu course for General Education.
The General Education Committee must consider and approve the course proposal before consideration by
the UCC.
No

Q. Approval Form
Provide the Approval Form (Signature Page) with the signatures of your department
Chair AND college Dean (electronically).