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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
436
Fraud Investigation
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
436
Fraud Investigation
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 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):
☐ LHU
X☐ BU
☐ 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 continued exploration of the concepts of fraud examination that are introduced in the
introduction to fraud examination course.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Fraud Investigation
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Builds on concepts developed in Introduction to Fraud Examination by providing in-depth
coverage of techniques used to investigate fraud.
14. Credit(s):
Clock Hours: 3
3
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course): ACC326 Introduction to Fraud
Examination
2
16. Co-requisites (Courses which must be taken simultaneously with other courses): None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): None
18. 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?
19. 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.
20. Estimated Frequency of Offering: Once a year
How often will the course be taught for a two-year cycle? Twice
21. 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 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.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
1. DATE PREPARED:
June 27, 2022
2. PREPARED BY:
Mike Shapeero
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX &NUMBER (without space in-between):
ACC436
5. COURSE TITLE:
Fraud Investigation
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 providing in-depth
coverage of techniques used to investigate fraud.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• The importance of internal corporate investigations as part of an
organization’s corporate governance
• Professional standards (ACFE / AICPA etc.) related to internal corporate
investigations
• Investigative pitfalls & potential liability
• Types of investigations & forensic accounting activities
• Steps in the Investigation:
o Predication
o Planning
o Sources of information
o Basic principles of evidence
o Basics of data analysis
o Document analysis techniques
o Interview techniques
o Net worth analysis
o Reporting
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)
1) Understand importance of internal
corporate investigations as part of an
organization’s corporate governance
2) Be familiar with the Professional standards
(ACFE / AICPA etc.) related to investigations
3) Understand Investigative pitfalls &
potential liability
4) Understand steps in the Investigation
process
5) Perform basic investigative procedures
including interview, document analysis, data
analytics, net worth analysis, etc.
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
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 departmentally-develop 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 greater student attainment of the Student Learning
8
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):
Anatomy of a Fraud Investigation, Stephen Pedneault, Wiley 2010.
Fraud Examiners Manual, ACFE, recent edition – Specifically the Investigations Section
and some of Legal section.
Interviewing & Interrogation – The Reid Technique
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: 9/28/2022
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
436
Fraud Investigation
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
436
Fraud Investigation
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 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):
☐ LHU
X☐ BU
☐ 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 continued exploration of the concepts of fraud examination that are introduced in the
introduction to fraud examination course.
12. Abbreviated Title (for Master Schedule, Maximum 20 spaces): Fraud Investigation
13. Course Description for Catalog (Maximum 75 words -start with an action verb.):
Builds on concepts developed in Introduction to Fraud Examination by providing in-depth
coverage of techniques used to investigate fraud.
14. Credit(s):
Clock Hours: 3
3
Lecture: 3 hours
Recitation: hours Lab: hours
Contract Hours: 3 Lecture: 3 hours
Recitation: hours Lab: hours
15. Prerequisites (Courses completed prior to taking this course): ACC326 Introduction to Fraud
Examination
2
16. Co-requisites (Courses which must be taken simultaneously with other courses): None
17. Enrollment Restrictions (e.g., limited to majors in program XXX, restricted from majors in program
XXX, etc.): None
18. 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?
19. 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.
20. Estimated Frequency of Offering: Once a year
How often will the course be taught for a two-year cycle? Twice
21. 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 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.
6
MASTER COURSE SYLLABUS
NORTHEAST Integrated Curriculum Committee
1. DATE PREPARED:
June 27, 2022
2. PREPARED BY:
Mike Shapeero
3. DEPARTMENT:
Accounting and Business Law
a. Program:
Accounting
4. COURSE PREFIX &NUMBER (without space in-between):
ACC436
5. COURSE TITLE:
Fraud Investigation
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 providing in-depth
coverage of techniques used to investigate fraud.
10. CONTENT DESCRIPTION:
A. The following areas of study will be included:
• The importance of internal corporate investigations as part of an
organization’s corporate governance
• Professional standards (ACFE / AICPA etc.) related to internal corporate
investigations
• Investigative pitfalls & potential liability
• Types of investigations & forensic accounting activities
• Steps in the Investigation:
o Predication
o Planning
o Sources of information
o Basic principles of evidence
o Basics of data analysis
o Document analysis techniques
o Interview techniques
o Net worth analysis
o Reporting
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)
1) Understand importance of internal
corporate investigations as part of an
organization’s corporate governance
2) Be familiar with the Professional standards
(ACFE / AICPA etc.) related to investigations
3) Understand Investigative pitfalls &
potential liability
4) Understand steps in the Investigation
process
5) Perform basic investigative procedures
including interview, document analysis, data
analytics, net worth analysis, etc.
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
Class discussions, cooperative learning
activities, assignments, exams
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 departmentally-develop 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 greater student attainment of the Student Learning
8
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):
Anatomy of a Fraud Investigation, Stephen Pedneault, Wiley 2010.
Fraud Examiners Manual, ACFE, recent edition – Specifically the Investigations Section
and some of Legal section.
Interviewing & Interrogation – The Reid Technique
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