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Course Form (One form per course, lab, or recitation)
NORTHEAST Integrated Curriculum Committee
Date: 9/26/2022
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
426
Advanced 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: ACC
426
Advanced Fraud Examination
LHU:
MU:
1
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 adjunct 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):
X ☐ 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:
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Advanced Fraud Exam
Course Description for Catalog (Maximum 75 words -start with an action verb.):
Builds on concepts developed in Introduction to Fraud Examination by exploring fraud
prevention and detection techniques. The course will also provide in-depth coverage of the
types of fraud as defined by the Association of Certified Fraud Examiners including
misappropriation of assets, corruption, and fraudulent financial reporting.
13. Credit(s):
Clock Hours: 3
3
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
2
14. Prerequisites (Courses completed prior to taking this course): ACC326 Introduction to Fraud
Examination
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)
3
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.]
4
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.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
September 26, 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.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
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): ACC426
5. COURSE TITLE:
Advanced Fraud Examination
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACC326 Introduction to Fraud Examination
9. COURSE DESCRIPTION FOR CATALOG:
Builds on concepts developed in Introduction to Fraud Examination by exploring fraud
prevention and detection techniques. The course will also provide in-depth coverage of
the types of fraud as defined by the Association of Certified Fraud Examiners including
misappropriation of assets, corruption, and fraudulent financial reporting.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• Fraud themes derived from current statistics
• The nature of white-collar crime
• The importance of understanding people to better understand fraud
• Components of good corporate governance and reasons corporate governance is
important to an entity’s antifraud programs and controls
• Management’s fraud responsibilities
• Fraud schemes and related red flags (based on the Association of Certified Fraud
Examiner’s “Fraud Tree” categories): Asset Misappropriation, Corruption,
Financial Statement Fraud
• Responsibility for fraud risk management
• Fraud risk assessment for common fraud schemes
7
11. STUDENT LEARNING OUTCOMES:
12. STUDENT ASSESSMENT
Upon completion of this course, the student will be able to:
Include assessment(s) and whether they are suggested or
mandated (e.g., to comply with accreditation or as a minimum
standard)
Define fraud themes and white collar
crime
2) Explain the importance of understanding
people to better understand fraud
3) Identify components of good corporate
governance and its importance to antifraud programs
4) Describe management’s fraud
responsibilities
5) Identify fraud schemes and the related red
flags
6) Describe fraud risk management
1)
7) Perform fraud risk assessment
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
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
8
basis. The assessment data will assist in identifying needed changes to the course to ensure
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):
ACFE 2020 Report to the Nations
Fraud Examiners Manual, ACFE, recent edition
Helios Learning eCases (Purchase required in lieu of a textbook)
Membership, Association of Certified Fraud Examiners
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.
9
NORTHEAST Integrated Curriculum Committee
Date: 9/26/2022
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
426
Advanced 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: ACC
426
Advanced Fraud Examination
LHU:
MU:
1
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 adjunct 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):
X ☐ 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:
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Advanced Fraud Exam
Course Description for Catalog (Maximum 75 words -start with an action verb.):
Builds on concepts developed in Introduction to Fraud Examination by exploring fraud
prevention and detection techniques. The course will also provide in-depth coverage of the
types of fraud as defined by the Association of Certified Fraud Examiners including
misappropriation of assets, corruption, and fraudulent financial reporting.
13. Credit(s):
Clock Hours: 3
3
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
2
14. Prerequisites (Courses completed prior to taking this course): ACC326 Introduction to Fraud
Examination
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)
3
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.]
4
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.
5
Signatures
Required
Signatures
Name
Date
Department
Chairperson
Loren F. Selznick
September 26, 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.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
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): ACC426
5. COURSE TITLE:
Advanced Fraud Examination
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACC326 Introduction to Fraud Examination
9. COURSE DESCRIPTION FOR CATALOG:
Builds on concepts developed in Introduction to Fraud Examination by exploring fraud
prevention and detection techniques. The course will also provide in-depth coverage of
the types of fraud as defined by the Association of Certified Fraud Examiners including
misappropriation of assets, corruption, and fraudulent financial reporting.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• Fraud themes derived from current statistics
• The nature of white-collar crime
• The importance of understanding people to better understand fraud
• Components of good corporate governance and reasons corporate governance is
important to an entity’s antifraud programs and controls
• Management’s fraud responsibilities
• Fraud schemes and related red flags (based on the Association of Certified Fraud
Examiner’s “Fraud Tree” categories): Asset Misappropriation, Corruption,
Financial Statement Fraud
• Responsibility for fraud risk management
• Fraud risk assessment for common fraud schemes
7
11. STUDENT LEARNING OUTCOMES:
12. STUDENT ASSESSMENT
Upon completion of this course, the student will be able to:
Include assessment(s) and whether they are suggested or
mandated (e.g., to comply with accreditation or as a minimum
standard)
Define fraud themes and white collar
crime
2) Explain the importance of understanding
people to better understand fraud
3) Identify components of good corporate
governance and its importance to antifraud programs
4) Describe management’s fraud
responsibilities
5) Identify fraud schemes and the related red
flags
6) Describe fraud risk management
1)
7) Perform fraud risk assessment
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
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
8
basis. The assessment data will assist in identifying needed changes to the course to ensure
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):
ACFE 2020 Report to the Nations
Fraud Examiners Manual, ACFE, recent edition
Helios Learning eCases (Purchase required in lieu of a textbook)
Membership, Association of Certified Fraud Examiners
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.
9
Media of