2. Teaching
  3. International Teaching
  4. Single courses (exams) taught in english language

FORENSIC ACCOUNTING

International Teaching FORENSIC ACCOUNTING

Back

SA22500006
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
EQF7
GLOBAL STUDIES AND EU
2025/2026

OBBLIGATORIO
YEAR OF COURSE 1
YEAR OF DIDACTIC SYSTEM 2025
SPRING SEMESTER
CFUHOURSACTIVITY
642LESSONS
ROBERTO DE LUCA T Curriculum
Objectives
THE COURSE DEALS WITH FINANCIAL FRAUDS AND FRAUD DETECTION.
STUDENT WILL LEARN HOW TO ASSESS FRAUD RISK ANALYSING SEVERAL INSTITUTIONAL AND ECONOMIC CONTEXTS, IN A NATIONAL AND INTERNATIONAL SCALE.
THE COURSE WILL FOCUS ON:
A) NATURE, ORIGIN AND TAXONOMY OF FINANCIAL FRAUDS;
B) ORGANISED CRIME AND ITS IMPACT ON THE ECONOMIC TISSUE;
C) FRAUD PREVENTION WITH PARTICULAR MENTION TO CORPORATE GOVERNANCE, INTERNAL CONTROL SYSTEM AND ENTERPRISE RISK MANAGEMENT;
D) FRAUD INVESTIGATION AND FORENSIC ACCOUNTING.
Prerequisites
NONE
Contents
FIRST MODULE (5 HOURS) ORIGINS AND DEVELOPMENT OF FORENSIC ACCOUNTING. FORENSIC ACCOUNTING IN NATIONAL AND INTERNATIONAL LITERATURE. SECOND MODULE (15 HOURS): FINANCIAL FRAUDS, FUNDAMENTALS, SOCIOLOGICAL AND CRIMINOLOGICAL ASPECTS. FRAUD SCHEMES: ACFE TAXONOMY. CIVIL AND PENAL PROFILES. THIRD MODULE (15 HOURS) FRAUD IN ACCOUNTING, ANTI-MONEY LAUNDERING, COMPANY EVALUATIONS, CYBER FRAUDS. FOURTH MODULE (7 HOURS) FRAUD INVESTIGATION, DETECTION E PREVENTION, FRAUD AUDITING.
Teaching Methods
LECTURES (30 HOURS)
CASE STUDIES AND TUTORIALS (12 HOURS)
Verification of learning
WRITTEN EXAM ARTICULATED IN 20 THEORETICAL AND PRACTICAL QUESTIONS WITH MULTIPLE ANSWER CHOICES (DURATION OF THE TEST: 50 MINUTES) WITH DISCUSSION ON THE RESULTS ASSESSED IN THIRTIETHS.

CASE STUDY ANALYSIS
Texts
T.W. SINGLETON, A.J. SINGLETON, FRAUD AUDITING AND FORENSIC ACCOUNTING (4TH ED.), WILEY, 2010.
More Information
NONE
  BETA VERSION Data source ESSE3