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| ISL5462 | Fraud Auditing | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of BUSINESS ADMINISTRATION | | Prerequisites and co-requisites | None | | Mode of Delivery | Face to face | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Prof. Dr. Abdülkadir PEHLİVAN | | Co-Lecturer | ASSIST. PROF. DR. BILAL GEREKAN | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | The aim of the course is to give information about the nature of fraud, who commits fraud and the reasons for commiting crime, the symptoms of fraud, detection of fraud, investigation and prevention of fraud and different types of fraud. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | have a perspective of a fraudesters characteristic features. | 1,3,6 | 1,3, | | PO - 2 : | Learn about what should be done to reveal and prevent the fraud. | 1,3,6 | 1,3, | | PO - 3 : | use the investigation techniques when face with the fraud. | 1,3,6 | 1,3, | | PO - 4 : | find out who commits fraud and why? | 1,3,6 | 1,3, | | PO - 5 : | Learn the basics and nature of fraud. | 1,3,6 | 1,3, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| The Nature of Fraud, Who Commits Fraud and Why Recognizing the Symptoms of Fraud, Proactive Approaches to Detecting Fraud, Preventing Fraud, Fraud Investigation, Management Fraud, Cash Larcency, Skimming, Check Tampering, Inventory and Other Assets, Billing Schemes, Expense Reimbursement Schemes, Payroll Schemes |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | The Nature of Fraud | | | Week 2 | Who Commits Fraud and Why | | | Week 3 | Recognizing the Symptoms of Fraud | | | Week 4 | Proactive Approaches to Detecting Fraud | | | Week 5 | Preventing Fraud | | | Week 6 | Fraud Investigation | | | Week 7 | Management Fraud | | | Week 8 | Cash Larcency | | | Week 9 | Midterm Exam | | | Week 10 | Skimming | | | Week 11 | Check Tampering | | | Week 12 | Inventory and Other Assets | | | Week 13 | Billing Schemes | | | Week 14 | Expense Reimbursement Schemes | | | Week 15 | Payroll Schemes | | | Week 16 | Final Exam | | | |
| 1 | Bozkurt, N. 2011; İşletmelerin Kara Deliği Hile Çalışan Hileleri, Alfa Yayınları. | | | |
| 1 | Bayraklı, H., Erkan, M., Elitaş, C. 2012; Muhasebe Hata ve Hileleri, Ekin Kitabevi. | | | 2 | Wells, J. T. 2007; Fraud Casebook, John Wiley Sons Inc., Hoboken, New Jersey. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 9 | | 2 | 30 | | Homework/Assignment/Term-paper | 12 | | 1 | 20 | | End-of-term exam | 16 | | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Sınıf dışı çalışma | 7 | 14 | 98 | | Laboratuar çalışması | 0 | 0 | 0 | | Arasınav için hazırlık | 4 | 2 | 8 | | Arasınav | 2 | 1 | 2 | | Uygulama | 1 | 14 | 14 | | Klinik Uygulama | 0 | 0 | 0 | | Ödev | 5 | 2 | 10 | | Proje | 0 | 0 | 0 | | Kısa sınav | 0 | 0 | 0 | | Dönem sonu sınavı için hazırlık | 8 | 6 | 48 | | Dönem sonu sınavı | 2 | 1 | 2 | | Diğer 1 | 1 | 1 | 1 | | Diğer 2 | 0 | 0 | 0 | | Total work load | | | 225 |
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