Syllabus
EKA 5326 – Forensic Accounting and
Investigative Auditing
Study Program: Bachelor Degree in Accounting
Economics and Business Faculty
Institut Keuangan Perbankan dan Informatika Asia Perbanas Jalan Perbanas, Karet Kuningan, Setiabudi, Jakarta – 12940, Indonesia Telp. 62-21-5252533, 5222501- 04, 5704376, 5704408, 5278788 - Fax. 62-21-5228460, 5222645 Website: www.perbanasinstitute.ac.id
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S Y L L A B U S
I. COURSE CODE / CREDIT SEMESTER : EKA 5326 (3 Credit Semester)
II. COURSE NAME : Forensic Accounting and Investigative Auditing
III. DEGREE / MAJORS : Bachelor of Science in Accounting
IV. COURSE DESCRIPTION AND OBJECTIVES :
Course Description:
This course is designed to provide students with knowledge and skill as a professional as Fraud Auditor / Fraud Examiner. Therefore, content of the course includes recognizing fraud schemes and types, and how auditor could detect fraud and its symptoms, how to conduct interview and investigation techniques. Also, students will learn how to prepare an Effective Fraud Report.
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Course Objectives:
1. Students will be able to explain various ypes of fraud frequently occured in organization. 2. Students will have knowledge and skill in recognizing Fraud Symptoms
3. Students will have capabilities in conducting interviews and investigation to find physical evidence and concealment 4. Students will be able to describe various ways conducted by corporation in Fighting Fraud
V. COURSE PREREQUISITE:
Auditing II
VI. MANDATORY TEXT BOOK AND OTHER REFERENCES:
1. Mandatory Text Book:
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
2. Other Reference:
Tuanakotta, Theodorus M. 2010. Akuntansi Forensik & Audit Investigatif. Jakarta: Salemba Empat.
VII. LEARNING METHOD:
Group Discussion, Q & A, Case Study, Project Paper Presentation
VIII. LEARNING MEDIA / TOOLS:
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IX PRESENCE POLICY :
Attendance in class is a prerequisite that must be met by a student. Students whose attendance are less than 80% will not be allowed to attend Final Exams.
IX. LEARNING EVALUATION:
1. Mid Term Exam 35%
2. Class Participation, Presentation, and Quiz 25%
3. Final Exam 40%
X. GRADING SCALE:
80 <= grade < 100 = A (Excellent) 68 <= grade < 80 = B (Very Good) 56 <= grade < 68 = C (Good) 45 <= grade < 56 = D (Poor) 0 <= grade < 45 = E (Failed)
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XI. COURSE SCHEDULE
SESSION MAIN SUBJECT EXPECTED COMPETENCIES REFERENCES CHAPTER
1 The Nature of Fraud Able to explain the nature, schemes, and types of fraud.
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
1
2 Financial Statement Fraud Able to describe fraud scheme in preparationf and presentation of financial statements
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
2
3 Revenue –and Inventory – Related Financial Statement Funds
Able to discuss fraud scheme related to Revenue and Merchandise Inventory.
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
3
4 Liability, Asset, and Inadequate Disclosure Frauds
Able to explain Liability Fraud in presentation of financial statements.
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
4
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Inadequate Disclosure Frauds Asset Fraud in fiancial statements presentation and able to detect misleading of financial statements disclosure
Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
6 Consumer Fraud Able to detect various Fraud Practices related to Consumers
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
7
7 Fraud Againts Organization Able to discuss various types of Fraud against Organizations
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
8
8 MID-TERM EXAM - CLOSED BOOK
9 Who commits Fraud and Why Able to expalin several factos that cause someone commits Fraud
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
9
10 Fighting Fraud: An Overview Able to discuss several ways conducted by Organization in Fighting Againts Fraud
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada:
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South Western. 11 Preventing Fraud Able to describe several
approaches conducted by organization in Preventing Fraud.
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
11
12 Recognizing the Symptoms of Fraud
have the skills to recognize the Symptoms of Fraud.
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
12
13 Investigating Theft Acts and Concealment
Able to explain several investigation methods for Theft Acts and Concealment
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
14 and 15
14 Inquiry Methods and Fraud Reports
Able to describe several processes and techniques of interview in investigation
Zimbelman, Mark F, Conan Albrecht, W. Steve Albrecht and Chado Albrecht, . 2012. Forensic Accounting. Canada: South Western.
17
15 FINAL EXAM – CLOSED BOOK
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Prepared By :
Boedi S. Hartono., SE., Ak
Lecturer
Approved :
Atiek Djajanti, SE., Ak., M.Ak
Head Study Program of Accounting
Agreed by :
Dr. Wiwiek Prihandini., Ak., MM
