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Course Form (One form per course, lab, or recitation)
NORTHEAST Integrated Curriculum Committee

Date: 9/28/2022
1.

Contact person: Loren F. Selznick
Phone:

2.

570-389-4899

Email: lselznic@bloomu.edu

Department:

Accounting & Business Law

Program:

Accounting

3.

Tracking # (For Provost office use only)

4.

CIP# (For Provost office use only)

5.

Select which actions you are requesting for _X_ Undergraduate __ Graduate
☒ Course Modified for Integration

6.

☐ Course Not Previously Offered at any campus

Click modalities that the course may be offered (80% +)
☒Face-to-Face/In person ☒ Online (100%) ☒ Interactive TV ☒ Multi-modal

New University
Course Prefix

New University
Course Number

New University
Course Title

ACC

326

Introduction to Fraud Examination

Current University
Course Prefix

Current University
Course Number

Current University
Course Title

*Only list Current Courses that are equivalent to the New Course

BU: ACCT

326

Introduction to Fraud Examination

LHU:
MU:

ACC 3370

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New Course for Integrated University
7. Will the course be seeking General Education approval?
☒ No ☐ Yes (if yes, go to next section General Education Approval- click on this link)
8. Resources at Each Campus: List any resources, including faculty, facilities, technology,
equipment, or library resources necessary at each campus listed above.
One current instructor teaching this course at Bloomsburg is required. New technology would be
required to use interactive television, but there are no current plans to offer the course in that
mode in the immediate future.

Identify on which campuses the course is intended to be offered in the integrated university
(for administration use only):
☐ BU

☐ LHU

☒ MU

9. Identify Departments/Programs/Courses impacted by changes on this form (Identify any
programs/departments/courses that may be impacted by course changes. Contact programs,
departments to obtain support if you are offering a course that will impact their program:
None

10. Indicate Semester and Year Course will be implemented:
Fall 2023
11. Provide a rationale for how this course relates to the mission and goals of the related program:
Provides introduction to the concepts of fraud examination that are covered in-depth in the
advanced fraud examination classes.

12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Intro to Fraud Exam
Course Description for Catalog (Maximum 75 words -start with an action verb.):

Provides an introduction to the field of fraud examination. This course will cover basic
topics of fraud examination including the nature of fraud, who commits fraud and why,
fighting fraud, management fraud, other types of fraud and resolution of fraud.
13. Credit(s):
Clock Hours: 3

3
Lecture: 3 hours

Recitation: hours Lab: hours

Contract Hours: 3 Lecture: 3 hours

Recitation: hours Lab: hours

14. Prerequisites (Courses completed prior to taking this course): None

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15. Co-requisites (Courses which must be taken simultaneously with other courses): None
16. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): None

17. Repeatable: Can this course be repeated for credit as a multi-topic class, not just for a grade
change?
☒ No ☐ Yes: How many times is the course repeatable?
18. Dual-Level or Cross-Listed: Is this course dual-level? ☐Yes ☒No.
If yes, list the course prefix and number.
If dual-level, indicate content, assignments, and assessments for graduate and undergraduate
courses on two separate Master Course Syllabus forms. Cross-Listed is across multiple
departments/programs.
19. Estimated Frequency of Offering: Once a year
How often will the course be taught for a two-year cycle? Twice
20. Recommended class size for student success: Provide the recommended class size number and a
clear rationale based on accreditation guidelines, discipline standards, or pedagogical limitations.

Submit a Master Course Syllabus – (see attached)

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General_Education_Approval
Locate the required Curricular Theme, Program Goal, and Learning Objectives and Desired Outcomes for
your selected area of this program in the General Education Plan (click on this link).
GE-1: Select the Curricular Theme and Program Goal you are applying from the drop down below (click
on the words Choose an item, then click on the arrow and select one option):

Choose an item.

GE-2: How does your course fit into the General Education Curricular Theme and Program Goal to which
you are applying (be sure to address all of the required areas of the selected Program Goal)?

➢ Caution, these terms Curricular Themes and Program Goals are specific to this General Education
Program, See Ship Guide pages 6-12 for clarification
https://www.ship.edu/globalassets/gec/handbook_generaleducationship_2018_09_25.pdf
➢ [A program goal is a clear statement that expresses what our program will do for students. Each goal
is designed to prompt and guide teaching practice and program assessment. For example in the
Curricular Theme of Diversity, a Program Goal is to Guide and prompt students to evaluate the
diversity of human experience, behavior, and thought, in order to better understand ourselves and
others, to respond to the roots of inequality that undermines social justice, while developing
awareness regarding diversity in culture, ethnicity, race, gender/gender expression, religion, age,
social class, sexual orientation, or abilities.]

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GE-3: List the Course Specific SLOs that correspond to the General Education SLOs of the relevant
Curricular Theme and Program Goal and explain how your course will meet each one of these Course
Objectives. Please be specific and use examples to align in column two and to demonstrate how this will be
implemented in column three.
Course Specific Student Learning
Objectives (SLOs)

General Education Student
Learning Objectives (SLOs)

How do the methods and
structure of the course provide
students with the opportunity
to meet each aligned pair of
General Education and Course
Specific SLOs?

Submit the Master Course Syllabus (including assessment) in addition to this form to be considered for
General Education approval.

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Signatures
Required
Signatures

Name

Date

Department
Chairperson

Loren F. Selznick

September 28, 2022

By typing my name in the box above, I am electronically signing this form. Dean, ICC Chair, and
President/Designee will sign to indicate approval directly in SharePoint.

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MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee

DOCUMENT - MASTER COURSE SYLLABUS

1. DATE PREPARED:
June 22, 2022
2. PREPARED BY:
Mike Shapeero
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX &NUMBER(without space in-between): ACC326
5. COURSE TITLE:
Introduction to Fraud Examination
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
None
9. COURSE DESCRIPTION FOR CATALOG:

Provides an introduction to the field of fraud examination. This course will cover basic
topics of fraud examination including the nature of fraud, who commits fraud and why,
fighting fraud, management fraud, other types of fraud and resolution of fraud.

10. CONTENT DESCRIPTION:

A. The following areas of study will be included:
• What constitutes fraud including the elements of fraud
• The various common types of fraud
• Who commits fraud and why including understanding of Cressey’s Fraud Triangle
• Use of procedures and controls used to prevent fraud
• Use of basic techniques to detect symptoms of fraud
• Remedies available to victims of fraud

11. STUDENT LEARNING OUTCOMES:

12. STUDENT ASSESSMENT

Upon completion of this course, the student will be able to:

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Include assessment(s) and whether they are suggested or
mandated (e.g., to comply with accreditation or as a minimum
standard)

1)
2)

3)
4)
5)

Understand what constitutes fraud
including the elements of fraud
Understand who commits fraud and why
including an understanding of Cressey’s
Fraud Triangle
Describe the procedures and controls used
to prevent fraud
Describe the basic techniques to detect
the symptoms of fraud
Describe the remedies available to victims
of fraud

Exams, assignments, class discussions,
cooperative learning activities
Exams, assignments, class discussions,
cooperative learning activities
Exams, assignments, class discussions,
cooperative learning activities
Exams, assignments, class discussions,
cooperative learning activities
Exams, assignments, class discussions,
cooperative learning activities

*Note-Rows can be added

13. METHODS:

The course may be offered in traditional face-to-face format, or distance education format.
The traditional face-to-face format will include lecture, handouts, discussions, assessments
and exams. The Distance Education format will utilize the learning management to
administer lectures, assignments, discussions, and other content necessary for the
successful completion of the course.

14. COURSE ASSESSMENT:

Faculty in the program will stay current, among other ways, through membership and materials
received from the Association of Certified Fraud Examiners (ACFE) as well as periodic updates
from practitioners in fraud examination or fraud risk assessment about changes in the field and
adjust Student Learning Objectives accordingly. The department will collect departmentallydevelop rubrics and/or results on exam items across all sections of the course on a regular
basis. The assessment data will assist in identifying needed changes to the course to ensure

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greater student attainment of the Student Learning Objectives. The results of the evaluation
will be reviewed by the department, and, if warranted, adjustments to the course will be made.

15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):

Fraud Examination, Albrecht, et al, Cengage, 6th edition
Membership, Association of Certified Fraud Examiners
Fraud Examiners Manual (comes with ACFE membership), recent edition

Indicate possible recommended texts for the course where appropriate, including author/editor, title, publisher, edition, and
date of publication. The style of entry should consistently follow a manual such as Turabian, MLA, APA, or an accepted guide
in a specific discipline.

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