BHeiney
Fri, 03/29/2024 - 13:50
Edited Text
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

456

Forensics and 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

456

Forensics and 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):
☐ 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): Forensics & Fraud
Course Description for Catalog (Maximum 75 words -start with an action verb.):

Covers obtaining and analyzing data for fraud in a manner that sustains burden of proof or
other challenges from third parties. Uses computer assisted tools and analytics to identify
anomalies that could be indicative 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): ACC326 Introduction to Fraud

2

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 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): ACC456
5. COURSE TITLE:
Forensics and Fraud Examination
6. CREDIT HOURS:
3
7. RECOMMENDED CLASS SIZE:
28
8. PREREQUISITES/CO-REQUISITES:
ACC326
9. COURSE DESCRIPTION FOR CATALOG:

Covers obtaining and analyzing data for fraud in a manner that sustains burden of proof or
other challenges from third parties. Uses computer assisted tools and analytics to identify
anomalies that could be indicative of fraud.

10. CONTENT DESCRIPTION:

A. The following areas of study will be included:
• The importance of data analytics in the identification of possible fraud and in the
fraud investigation
• Linking fraud schemes to data sets in which that particular fraud can be identified
• Using data analytic techniques to identify anomalies in data
• Understanding the importance of and difficulties in preparing data for analysis
• Following up on data anomalies to determine if there is potential fraud
• Presentation of the results of data analysis

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)

7

1)
2)

Explain the importance of data analytics in
identification of possible fraud
Link fraud schemes to data sets

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

Use data analytics to identify anomalies in
in data
4) Explain the importance of, and difficulties,
in preparing data for analysis
5) Take appropriate steps to follow up on
data anomalies to determine if there is
potential fraud
6) Present results of data analytics
3)

Class discussions, cooperative learning
activities, assignments, exams

*Note-Rows can be added

13. METHODS:

Class size is determined by the needs of the students and based on best teaching practices.
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
Objectives. The results of the evaluation will be reviewed by the department, and, if
warranted, adjustments to the course will be made

8

15. SUPPORTING MATERIALS- SAMPLE TEXTS (Recommended):

Forensic Analytics, Mark J. Nigrini, Wiley
Introduction to Data Analytics for Accounting McGraw Hill
Fraud Examiners Manual, ACFE, 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.

9