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ACCTG 505: Fraud Examination
Fall 2015
Instructor: Jim Vogt, CFE
E-mail: [email protected]
Office: SSE 2427
Class Meetings: Tu - 7:00 to 9:40, EBA 340
Office Hours: Tu/Th - 12:30 to 1:30, Wed – 4:30 to 6:30
and by appointment
Phone: 619-508-6850
Course Design
Welcome to Fraud Examination, a course designed to offer undergraduates and graduates an accounting elective that
builds on your audit coursework, but is not limited to an audit perspective. We will study the major schemes used to
defraud organizations and individuals. We will work to increase our skills in the areas of fraud prevention, detection,
analysis and some skills relating to investigations. As a broad survey course, you will be exposed to skills and tools that can
help you become better auditors, consultants, tax professionals, and managers, as well as more astute employees,
investors, and world citizens.
Goals and Objectives
As you move forward through the accounting program here at SDSU, the coursework you encounter is designed to provide
a high quality experience to prepare accounting students with the foundation in accounting and general business
knowledge for their professional career. With that in mind, your undergraduate accounting experience was designed with
the following goals in mind:
BSBA student will graduate being:
Effective Communicators
Critical Thinkers
Able to Analyze Ethical Problems
Global in their perspective
Knowledgeable about the essentials of business
MSA Program Goals
MSA students will graduate being able to:
Compare, contrast, interpret, or criticize accounting and business decisions and information using professional
business communication
Actively participate in team decision making
Apply ethical judgment and professional standards in analyzing situations and formulating accounting and business
Use relevant research tools and academic/professional literature to analyze or take a position in accounting and
business situations
Address unstructured problems in the areas of accounting information systems, financial reporting, or taxation
Identify and discuss the significance of diversity and cultural differences in the global business environment
This financial module primarily focuses on the Analytical/Critical Thinking, Communication, and Ethical Reasoning Skills while
secondarily touching on the Technical Competence, Global Perspective goals.
Student Learning Outcomes
To provide students in accounting with a course that examines one of the biggest problems facing business in the 21 st Century:
Fraud. By the end of the semester, students should be able to:
Define the nature of fraud, who commits it and why,
Identify methods to prevent fraud,
Recognize the symptoms of fraud,
Evaluate approaches to detecting fraud,
Comprehend and apply fraud investigation techniques,
Apply ethical decision-making skills to fraud scenarios.
Make effective oral presentations in fraud awareness that are informative as well as persuasive, and
Write well organized, readable case analyses, essays and reports using appropriate fraud and accounting
Enrollment Information
Course Prerequisites: ACCTG 421 or ACCTG 626 or equivalent.
Course Materials
Principles of Fraud Examination, by Joseph T. Wells, CFE, CPA from John Wiley & Sons, Inc. – Fourth Edition
One of These Two Paperbacks is Required:
The Soul of Money: Reclaiming the Wealth of Our Inner Resources Paperback – October 17, 2006 by Lynne Twist (Author),
ISBN-13: 978-0393329506 ISBN-10: 039332950X Edition: Reprint
Your Money or Your Life: 9 Steps to Transforming Your Relationship with Money and Achieving Financial Independence:
Revised and Updated for the 21st Century Paperback – December 10, 2008 by Vicki Robin (Author), Joe Dominguez (Author),
Monique Tilford (Author) ISBN-13: 978-0143115762 ISBN-10: 0143115766
‘These course materials are available at the SDSU Bookstore (it matches lower prices from Amazon and others in most cases).
The Bookstore is a not-for-profit campus partner and its proceeds support SDSU initiatives.”
Course Structure and Conduct
Course Requirement in Community/Service Learning: Student teams will participate in providing fraud awareness to a group in
the community by designing, developing, and presenting a topic that can increase the public’s fraud awareness (as consumers,
employees, citizens). We will frame many of the class activities and discussions in terms of how we can most effectively
disseminate this knowledge to the target audience. Students will need to gather initial fraud awareness information from their
selected audience and use this pre-survey information to design their presentations. Following the presentations, students will
collect some post-survey information from the audience and use this to evaluate their efforts. Many of our cases and chapters
focus on the theories and practices in ethical decision-making, a key component of fraud prevention. Students will have the
opportunity to reflect on their work in designing fraud awareness presentations, and then compare their actual work to
textbook materials. Our final class will include a discussion of how the accounting professional can best serve the public, in light
of each team’s experience.
Personal Development and Awareness: Students will have the opportunity to explore various personal development tools such
as mindfulness meditation, values assessments, and their relationship with money by visiting websites, watching videos, and
taking surveys. We will discuss these tools and our reactions to them during class, as a way to help further develop ethical
decision-making, critical thinking and effective communication skills.
SDSU Writing Center: Students can find support and help in the various writing assignments by using the SDSU Writing Center.
It is located in Love Library, Room LA1103, next to the circulation desk. Hours of operations are Mondays through Wednesdays
from 8 am to 9pm, Thursdays from 9 am to 5pm and Fridays from 9am to 2pm. You can just drop by or make an appointment.
Here is the website:
Teams: You need to form teams of 5 students. Ideally, teams should include 1) both genders, and 2) both native and nonnative English speakers. Please have teams formed by Tuesday, 9/1 One team member needs to email me AND bring a team
listing to class on 9/1.
Blackboard Courseware:
You can access Blackboard by visiting I will use this site to post course materials, direct you to
additional external links of interest, post grades, and most important, to communicate with you between classes. It is your
responsibility to check this site during the week and to check your email. (Remember that your email address, PIN, etc. can only
be edited or changed by you, using SDSU’s WebPortal.)
Grading Scale:
Final Grades will be determined based on the following scale: 90% of the points and above will qualify for the A range (including
A- and A); 80% - 89% of the points will qualify for the B range (including B-, B and B+), 73% - 79% will qualify for a C or C+, 70% 72% will earn a C-, and below 70% will earn a D. (NOTE: Scoring less than 73% of the points would not constitute graduate-level
work and will be dealt with on a case-by-case basis.)
Grades are based on both effort and effectiveness, with more weight being awarded to the actual results. So while effort is
important and does earn some reward, the final outcome or result is what matters most. For grading purposes, a grade of A
exceeds the course (and assignment) requirements in both quantity and quality; a grade of B exceeds in some area; a grade of C
meets the minimum requirements; a grade of D fails to meet the minimum requirements; and a grade of F drastically fails to
meet the minimum requirements.
Graded Assignments: (Check the Schedule for Due Dates)
During the semester, you will produce a variety of “products” for me to evaluate, both to help you conquer the new materials,
as well as improve your existing skills in written and oral communications. Additionally, these data points (graded assignments)
will give me a basis to form an opinion as to your final grade for the course. The final grade is the university’s indicator of your
level of achievement in the course. The more lasting record is what you do with the results of your 15-week investment, and of
which, you (and time) will be the best evaluator!
The following categories describe what you will be required to turn in for a grade, along with a weighting of each requirement.
Please refer to the class schedule for due dates, and check Blackboard for more complete instructions for the various
Write-Ups (10%): You will individually complete and turn in various assignments noted in the schedule. This will include (but
not limited to), write ups, online assignments, reflection essays, and speaker research. Please check the course schedule for the
various due dates.
Participation (5%): You have an opportunity (and responsibility) to share your ideas and observations when we discuss various
readings and cases, the Write-Up questions, videos, the personal development tools, etc. Class participation can only be
earned IF you are present in class; you voluntarily share your ideas, and provide answers to questions I raise in class.
In the News (5%) To help you become more aware of fraud in our society, you need to develop a pattern of skimming and
reading business headlines on fraud articles, information, statistics, etc. We will start each class with time devoted to the
headline sharing (In the News). To earn credit for an In the News article, you must type up a brief (one to two paragraph)
summary of your article, fully reference it as a citation and discuss (one paragraph) how it ties to what we are studying in class.
Some students also find this a good way to be able to share (participate) more fully in class and earn Participation credit. (Note:
To just earn participation credit, you do not need to turn in a write up.)
Relationship with Money Essay (20%): Individuals will prepare an essay reflection on their personal relationship with money,
relating their reflections to themselves, to specifics from assigned books (Twist or Robin), and to the profession.
Exam (35%): The exam will include multiple choice questions, short case analysis, and an In the News analysis, similar to the
problems and cases we discuss in class.
Group Presentations (25%): At the end of the semester, 1) your team will present to the class your findings on a local fraud the
team has investigated and analyzed. The presentation and write up should be in the form of a fraud case. 2) Your team will
design and develop a short fraud awareness presentation to a community group, prepare and submit a report to me, and then
discuss your results with the class at our final meeting.
Academic Honesty
The University adheres to a strict policy regarding cheating and plagiarism. These activities will not be tolerated in this class.
Become familiar with the policy ( Any student suspected of academic dishonesty
will be reported to the SDSU Center for Student Rights and Responsibilities; if found responsible for academic dishonesty, the
student may receive an F in ACCTG 505.
Examples of Plagiarism include but are not limited to:
Using sources verbatim or paraphrasing without giving proper attribution (this can include phrases, sentences, paragraphs
and/or pages of work)
Copying and pasting work from an online or offline source directly and calling it your own
Using information you find from an online or offline source without giving the author credit
Replacing words or phrases from another source and inserting your own words or phrases
Submitting a piece of work you did for one class to another class
If you have questions on what is plagiarism, please consult the policy and this helpful guide from the Library
Students agree that by taking this course all required papers may be subject to submission for textual similarity review to for the detection of plagiarism. All submitted papers will be included as source documents in the
reference database solely for the purpose of detecting plagiarism of such papers. You may submit your papers in such a way
that no identifying information about you is included. Another option is that you may request, in writing, that your papers not
be submitted to However, if you choose this option you will be required to provide documentation to
substantiate that the papers are your original work and do not include any plagiarized material.
Students with Disabilities
If you are a student with a disability and believe you will need accommodations for this class, it is your responsibility to contact
Student Disability Services at (619) 594-6473. To avoid any delay in the receipt of your accommodations, you should contact
Student Disability Services as soon as possible. Please note that accommodations are not retroactive, and that
accommodations based upon disability cannot be provided until you have presented your instructor with an accommodation
letter from Student Disability Services. Your cooperation is appreciated.
Tentative Course Schedule
I reserve the right to make adjustments to the schedule based on what is best for the class learning experience.
Please check Blackboard (Bb) for the most current updates.
Reading Assignment &
Graded Assignments
Course Overview
Chapter 1
Index cards (in class)
Chapter 2
Team List
Cash Larceny
Chapter 3
Reflection Essay 1
What is fraud examination?
Write Up 1
Billing Schemes
Chapter 4
Check Tampering
Chapter 5
Write Up 2
Chapter 6
Chapter 7
Expense Reimbursement
Chapter 8
Money 1
Register Disbursement
Lab Day – At the Movies
Chapter 10
Write Up 3
Fraud and Corruption
Fraudulent Financial Statement
Chapter 12 (use Chap 11 as
a review)
Write Up 4
Conducting Investigations
Chapter 15
Write Up 5
Interviewing Witnesses
Chapter 16
Speaker 1 Research
Tentative: Guest Speaker
Team Update on Both
Write Up 6
Money 2
Group Meetings with Vogt
Chapters 1-8, 10, 12, 15, 16
Readings, Speaker
Team Update
Money Essay
Speaker 1 Write-Up
Tentative: Guest Speaker
Lab Day - Work on Money
Lab Day - Work on Projects
Speaker 2 Research
Team Update Due
Check in w/Vogt (email
Speaker 2 Write-Up
Lab Day - Work on Projects
Group Presentations
Reports & Cases
Group Cases
Chapter 17 – The Big
Community Service
Community Service (Fraud
Awareness) Discussions
Reflection Essay 2
Service Learning Projects
Discuss Fraud Awareness
Changes to the course schedule, if any, will be announced either in class, on Blackboard, or through email.
Curb-stoning, a Too Neglected and Very Embarrassing Survey
Curb-stoning, a Too Neglected and Very Embarrassing Survey