This class exists in these courses :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 1 > 2,00 ECTS

Prerequisites

introductory accounting and auditing.

Learning outcomes

1. Identify the elements of various corruption, asset misappropriation and financial statement fraud schemes;
2. Recognize the red flags and warning signs of those schemes; and
3. Apply fraud theories and use computer-based analytical tools to investigate a contemporary fraud case study.

Course description

Fraud can be devastating to a business, especially in today’s turbulent economy. The prevalence of financial crime in society is a result of financial pressures that bear down on individuals; their need for money and rationalization to commit fraud grows. Detecting fraud, even for a seasoned professional, is not always easy, and preventing it can be twice as challenging. Students will gain a basic introduction to fraud, and will be introduced to a variety of fraud theories and fraud schemes, such as: credit card and identity theft, money laundering, financial statement fraud, and so on. They will also learn how to use computer-based analytical tools to detect fraud and prevent fraud from occurring.

Class type

Class structure

Teaching methods

• Case study
• E-learning
• Interactive class
• Project work
• Research
• Seminar

Assessment

The course comprises 2 assessments:
(a) Applied Group Project [70%]
1. Written report with the findings of the analytical investigation of a fraud case study.
2. Presentation of the findings of the analytical investigation.
[20-30 minutes / group of 4 to 6 students]
(b) Quizzes [30%]
[2-3 MCQ quizzes of 20-30 minutes duration each]

Recommended reading

• N/A - electronic resources only -

Internet resources

• A mixture of internal and external electronic resources will be used.