Southern Utah University

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Southern Utah University
Southern Utah University
Fall Semester 2025

Forensic Accounting (Online)

ACCT 6450-70I

Course: ACCT 6450-70I
Credits: 3
Term: Fall Semester 2025
Department: ACFN
CRN: 30130

Course Description


Forensic accounting is a course about the growing science of fraud audits and investigations. The accounting graduate is introduced to information about the forensic accounting industry, and will become knowledgeable about fraud theory, the variety of fraud schemes perpetrated against and on behalf of business enterprises, and how to detect and prevent such fraud. The graduate will also become proficient in the fraud investigation process, consisting of evidence gathering, conducting fraud interviews to obtain a confession, then culminating with anticipated litigation.


The key objectives and skills learned in this course are divided into three major segments as noted below:


Segment 1: Fraud Statistics and Understanding How Fraud is Committed/Fraud Schemes

  • Recognize fraud schemes and determine how perpetrators steal from consumers and organizations, including ID theft
  • Determine and recognize the profile of a fraudster
  • Define the elements of the Fraud Triangle and determine why people commit fraud
  • Identify ways to detect and prevent specific Bankruptcy, Divorce, and Tax Fraud Schemes and assess their effects on victims and organizations
  • Analyze Financial Statement Fraud schemes and determine how to detect them
  • Prepare students for careers in the profession by connecting them with Professional Organizations like the ACFE to get exposure to current news, events, and mentors

Segment 2: Using Data Analytics to Detect Fraud

  • Compare data driven fraud detection methods and evaluate when each method is most effective
  • Develop proficiency with data analytics software programs such as Mindbridge AI, Caseware IDEA, and Microsoft Excel, or other software to analyze records for patterns of potential fraud
  • Define non-financial measures and analyze how they can be used to detect potential fraud

Segment 3: Fraud Investigations and Inquiry methods, and the Litigation process

  • Investigate specifics of how perpetrators execute theft acts and identify ways to detect them
  • Investigate how perpetrators hide/conceal fraud after the theft act occurs to prevent detection
  • Investigate how and when perpetrators unhide/convert stolen assets for personal gain
  • Develop effective interviewing/interrogation skills in order to obtain a confession
  • Define and identify the different aspects of the US legal system and assess how fraud cases can be effectively resolved through litigation in the court system

Required Texts

  • Required Textbook: Inclusive Access to Cengage Mindtap Online for the Text Fraud Examination, 7th Edition by Albrecht, Albrecht, Albrecht, Zimbelman: This course is enrolled in a program with the publisher called Inclusive Access where the cost of the online platform for the textbook on the publisher’s website called Mindtap is already included in your student fees at a 40% discount, so there are no required materials for you to purchase separately. 

Your Mindtap online platform contains the ebook, and all the chapter reading, homework, and quizzes for the course, and is the required course material for each student.  A few other activities such as case studies, exams, and videos will be in Canvas.  Mindtap is linked directly to our course in Canvas so that you have access to all required materials on day 1 of the course in Canvas, and so that all your scores for work done in Mindtap are automatically transferred to the gradebook Canvas.  All you need to do is complete a very simple activation process to link your Mindtap account with Canvas on day 1 of the course.  Instructions and a walkthrough video for how to activate your account are contained in Module 1 of the course in Canvas.

A paper copy of the text is optional and can be rented, borrowed, shared, or you may purchase a loose-leaf copy directly from the publisher using your Mindtap account if desired.

ISBN 10: 1‐305‐07914‐0
ISBN 13: 978‐1‐305‐07914‐4

  • Data Analytics Software (provided free):  Caseware IDEA, Mindbridge, Microsoft Excel

  • Access to a computer or laptop with a Webcam, microphone, and stable internet connection: The exams in this course require that an online proctor called Honorlock integrated with McGraw Hill Connect be used (free for SUU students).  Honorlock requires a webcam, microphone, and a stable internet connection in order for you to take your exams, so all students are required to have access to these items in order to complete required coursework.



Learning Outcomes


By the end of this course, you will be able to:


Course Objective 1: Fraud Statistics and Understanding How Fraud is Committed/Fraud Schemes

  • Recognize fraud schemes and determine how perpetrators steal from consumers and organizations, including ID theft
  • Determine and recognize the profile of a fraudster
  • Define the elements of the Fraud Triangle and determine why people commit fraud
  • Identify ways to detect and prevent specific Bankruptcy, Divorce, and Tax Fraud Schemes and assess their effects on victims and organizations
  • Analyze Financial Statement Fraud schemes and determine how to detect them
  • Prepare students for careers in the profession by connecting them with Professional Organizations like the ACFE to get exposure to current news, events, and mentors

Course Objective 2: Using Data Analytics to Detect Fraud

  • Compare data driven fraud detection methods and evaluate when each method is most effective
  • Develop proficiency with data analytics software programs such as Mindbridge AI, Caseware IDEA, and Microsoft Excel, or other software to analyze records for patterns of potential fraud
  • Define non-financial measures and analyze how they can be used to detect potential fraud

Course Objective 3: Fraud Investigations and Inquiry methods, and the Litigation process

  • Investigate specifics of how perpetrators execute theft acts and identify ways to detect them
  • Investigate how perpetrators hide/conceal fraud after the theft act occurs to prevent detection
  • Investigate how and when perpetrators unhide/convert stolen assets for personal gain
  • Develop effective interviewing/interrogation skills in order to obtain a confession
  • Define and identify the different aspects of the US legal system and assess how fraud cases can be effectively resolved through litigation in the court system

Course Requirements


The following grading standards will be used in this class:

Letter GradeRange
A | 100% to 93%
A- | < 93% to 90%
B+ | < 90% to 87%
B | < 87% to 83%
B- | < 83% to 80%
C+ | < 80% to 77%
C | < 77% to 73%
F | < 73% to 0%

Course Outline

Videos


You will have 11 short videos to watch that demonstrate important concepts from the chapter and/or module topic.  A few of these videos have built in quizzes (labeled video & quiz), a few of the videos serve as the basis for short memos, and a few videos require a simple text box response submission in Canvas.  The requirements for each video are noted in the assignment description in Canvas and will be due as noted in Canvas.

Homework


You will have 15 Homework Assignments (one for each chapter plus course setup assignments) to help you get the proper course tools set up and to help you practice the concepts taught in the chapter material.  They include homework problems from the textbook and other items provided by the professor as discussed in class.  All homework assignments will be completed online in Canvas and are due as noted in Canvas.

Quizzes


You will have 11 short quizzes (one for each chapter plus a syllabus quiz) covering the chapter material for each chapter to help you gauge your progress on understanding the chapter material.  They  will be available in each Canvas module and will be due as noted in Canvas.  Quizzes are closed book and individual effort, unless otherwise specified by the instructor. 


You will also have 1 Fraud Tree Quiz covering the variety of fraud schemes contained in the ACFE Fraud Tree.  Because of the large number of fraud schemes that have been identified this quiz will be large and will be worth up to approximately 10% of your grade.  I will provide study materials in Canvas for you to prepare early to be successful.  This quiz as well as the associated study materials will be available in Canvas and will be due as noted in Canvas.

Written Assignments


You will have 3 short ACFE Fraud Talk Podcast writing assignments.  The ACFE website has a section of short fraud talk podcasts generally lasting 15-20 minutes covering a variety of interesting current fraud events and fraud topics.  To get you familiar with this resource and prepare you for what's occurring out in the real world related to past, current, and future fraud, you are to select a podcast from this website covering any topic of your choosing to listen to and submit a brief 1 page summary memo before the due date indicated in Canvas describing 1. the content of the podcast, and 2. what insights you gained from the information.  Each memo must cover a different podcast title. Live classes may be asked to present a few of these in class at the professors’ request for class discussion purposes. Descriptions and requirements of these memos will be available in Canvas and will be due as noted in Canvas.


You will have 4 Short Case Study memo assignments.  Short cases are located in the textbook at the end of each chapter and are short 1-2 page writing assignments on fraud scenarios. To make sure that your work product is professional quality and is something that you would send to your  boss or your client you will be required to use the Corporate Memo Format as shown in the syllabus and in the example provided in the Canvas module titled General Information and Templates.  To receive credit, each solution must be your own work, not the work of another person, but you are allowed to use AI programs such as Chat GPT, etc. to help you generate content as long as you organize it in the correct Corporate Memo Format and take responsibility for the quality and reliability of the content in addressing the requirements of the short case. Descriptions and requirements of these memos will be available in Canvas and will be due as noted in Canvas.

Case Studies & Projects


You will have 5 real world case studies related to the chapter material that are designed to help you develop skills performing the fraud audit procedures that you will typically perform in a fraud investigation.  These Case Studies will use multiple different data analytics software programs to get you experience using a few of the programs being currently used in the profession to detect fraud.  These Case studies, along with all instructions and necessary supplemental material will be provided in the Canvas modules.  Every student is required to do their own case study in order to ensure you are properly prepared for the profession.  Video examples to walk you through the case study to help you get started are provided in each Canvas module, and suggested solutions will open in each Canvas module after the due date has passed for you to check your work.  Descriptions and requirements of these Case Studies will be available in Canvas and will be due as noted in Canvas.


You will have one Interactive Capstone Case/Project at the end of the course.  This case is developed by professional Forensic Accounting Firm Workman Forensics and is a hands-on interactive fraud case developed from a real fraud case they investigated.  They will provide you with visual examples of documents and you will perform fraud investigation procedures to determine the amount of fraud loss the Company experienced.  Links to this Interactive Capstone Case will be provided in Canvas and the Case is due as noted in Canvas.

Exams


You will have 3 exams in this course.  The exams will be closed-book and individual effort. The exams will be located online in Canvas and will be similar to the assigned homework exercises and problems including multiple-choice, true-false, fill-in-the-blank, calculations, and other question types to ensure adequate breadth.  Exams are required to be proctored online through the approved proctor called Proctorio (free to SUU students).  Exams taken using the online proctor require you to have a webcam, microphone, and internet connection, and may be taken anywhere, anytime 24/7 during the open testing window and will generally be due by 11:59pm (Mountain Standard Time) on the date noted in Canvas unless otherwise indicated. For live classes, the professor generally will not hold class the day of the exam in order to ensure sufficient availability in the testing center and to allow students sufficient time to take the exam.  You should take a calculator, a blank scratch paper to work out problems, and a pen/pencil into each exam.


Instructor's policies on late assignments and/or makeup work

Late work is accepted for up to half points for everything except exams - no late exams are accepted.  

Attendance Policy

This course requires you to be an active participant within the content.  This means you should log into the course multiple days within a week, check announcements, and participate in graded and ungraded discussions.  Your attendance will be measured by your participation and completion of course activities. 

Use of Generative AI and Other Tools (ChatGPT, etc.)

Generative AI and other tools (ChatGPT, Grammarly, etc.) can enhance your learning when used properly and when understanding the limits of each tool.  These tools often “hallucinate” and provide false information, so be careful in their use as your grade will be significantly affected by any incorrect submissions.  Using these tools to brainstorm to get you started on an assignment, or to provide additional perspective and potential additional resources for further research can be very useful to your learning. However, using these tools (ChatGPT, Chegg, Coursehero, etc.) to just copy and paste is inappropriate and will result in docked grades and potential firing in your future job if you don’t learn to use the tools correctly.  Please make sure to verify all sources directly to ensure correctness, revise them into your own words and cite the tool and/or the direct source as your information source. Claiming AI generated content as your own work is plagiarism and will be penalized as noted in the plagiarism and academic integrity policy noted in this syllabus. 

Course Fees

Changes to Syllabus

Information contained in this syllabus may be subject to change with advance notice, as deemed appropriate by the instructor.  Changes will be reflected on the Canvas Calendar and in the Canvas Modules. It is your responsibility to determine changes to the syllabus or assignments announced in your absence or announced online. 

ADA Statement

Students with medical, psychological, learning, or other disabilities desiring academic adjustments, accommodations, or auxiliary aids will need to contact the Disability Resource Center, located in Room 206F of the Sharwan Smith Center or by phone at (435) 865-8042. The Disability Resource Center determines eligibility for and authorizes the provision of services.

If your instructor requires attendance, you may need to seek an ADA accommodation to request an exception to this attendance policy. Please contact the Disability Resource Center to determine what, if any, ADA accommodations are reasonable and appropriate.

Academic Credit

According to the federal definition of a Carnegie credit hour: A credit hour of work is the equivalent of approximately 60 minutes of class time or independent study work. A minimum of 45 hours of work by each student is required for each unit of credit. Credit is earned only when course requirements are met. One (1) credit hour is equivalent to 15 contact hours of lecture, discussion, testing, evaluation, or seminar, as well as 30 hours of student homework. An equivalent amount of work is expected for laboratory work, internships, practica, studio, and other academic work leading to the awarding of credit hours. Credit granted for individual courses, labs, or studio classes ranges from 0.5 to 15 credit hours per semester.

Academic Freedom

SUU is operated for the common good of the greater community it serves. The common good depends upon the free search for truth and its free exposition. Academic Freedom is the right of faculty to study, discuss, investigate, teach, and publish. Academic Freedom is essential to these purposes and applies to both teaching and research.

Academic Freedom in the realm of teaching is fundamental for the protection of the rights of the faculty member and of you, the student, with respect to the free pursuit of learning and discovery. Faculty members possess the right to full freedom in the classroom in discussing their subjects. They may present any controversial material relevant to their courses and their intended learning outcomes, but they shall take care not to introduce into their teaching controversial materials which have no relation to the subject being taught or the intended learning outcomes for the course.

As such, students enrolled in any course at SUU may encounter topics, perspectives, and ideas that are unfamiliar or controversial, with the educational intent of providing a meaningful learning environment that fosters your growth and development. These parameters related to Academic Freedom are included in SUU Policy 6.6.

Academic Misconduct

Scholastic honesty is expected of all students. Dishonesty will not be tolerated and will be prosecuted to the fullest extent (see SUU Policy 6.33). You are expected to have read and understood the current SUU student conduct code (SUU Policy 11.2) regarding student responsibilities and rights, the intellectual property policy (SUU Policy 5.52), information about procedures, and what constitutes acceptable behavior.

Please Note: The use of websites or services that sell essays is a violation of these policies; likewise, the use of websites or services that provide answers to assignments, quizzes, or tests is also a violation of these policies. Regarding the use of Generative Artificial Intelligence (AI), you should check with your individual course instructor.

Emergency Management Statement

In case of an emergency, the University's Emergency Notification System (ENS) will be activated. Students are encouraged to maintain updated contact information using the link on the homepage of the mySUU portal. In addition, students are encouraged to familiarize themselves with the Emergency Response Protocols posted in each classroom. Detailed information about the University's emergency management plan can be found at https://www.suu.edu/emergency.

HEOA Compliance Statement

For a full set of Higher Education Opportunity Act (HEOA) compliance statements, please visit https://www.suu.edu/heoa. The sharing of copyrighted material through peer-to-peer (P2P) file sharing, except as provided under U.S. copyright law, is prohibited by law; additional information can be found at https://my.suu.edu/help/article/1096/heoa-compliance-plan.

You are also expected to comply with policies regarding intellectual property (SUU Policy 5.52) and copyright (SUU Policy 5.54).

Mandatory Reporting

University policy (SUU Policy 5.60) requires instructors to report disclosures received from students that indicate they have been subjected to sexual misconduct/harassment. The University defines sexual harassment consistent with Federal Regulations (34 C.F.R. Part 106, Subpart D) to include quid pro quo, hostile environment harassment, sexual assault, dating violence, domestic violence, and stalking. When students communicate this information to an instructor in-person, by email, or within writing assignments, the instructor will report that to the Title IX Coordinator to ensure students receive support from the Title IX Office. A reporting form is available at https://cm.maxient.com/reportingform.php?SouthernUtahUniv

Non-Discrimination Statement

SUU is committed to fostering an inclusive community of lifelong learners and believes our university's encompassing of different views, beliefs, and identities makes us stronger, more innovative, and better prepared for the global society.

SUU does not discriminate on the basis of race, religion, color, national origin, citizenship, sex (including sex discrimination and sexual harassment), sexual orientation, gender identity, age, ancestry, disability status, pregnancy, pregnancy-related conditions, genetic information, military status, veteran status, or other bases protected by applicable law in employment, treatment, admission, access to educational programs and activities, or other University benefits or services.

SUU strives to cultivate a campus environment that encourages freedom of expression from diverse viewpoints. We encourage all to dialogue within a spirit of respect, civility, and decency.

For additional information on non-discrimination, please see SUU Policy 5.27 and/or visit https://www.suu.edu/nondiscrimination.

Pregnancy

Students who are or become pregnant during this course may receive reasonable modifications to facilitate continued access and participation in the course. Pregnancy and related conditions are broadly defined to include pregnancy, childbirth, termination of pregnancy, lactation, related medical conditions, and recovery. To obtain reasonable modifications, please make a request to title9@suu.edu. To learn more visit: https://www.suu.edu/titleix/pregnancy.html.

Disclaimer Statement

Information contained in this syllabus, other than the grading, late assignments, makeup work, and attendance policies, may be subject to change with advance notice, as deemed appropriate by the instructor.