International Teaching | FORENSIC ACCOUNTING
International Teaching FORENSIC ACCOUNTING
Back
cod. 1222500049
FORENSIC ACCOUNTING
1222500049 | |
DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
EQF7 | |
GLOBAL STUDIES AND EU | |
2023/2024 |
OBBLIGATORIO | |
YEAR OF COURSE 1 | |
YEAR OF DIDACTIC SYSTEM 2018 | |
SPRING SEMESTER |
SSD | CFU | HOURS | ACTIVITY | |
---|---|---|---|---|
SECS-P/07 | 6 | 42 | LESSONS |
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 | |
---|---|
1) 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. 2) ORAL EXAM |
Texts | |
---|---|
THE REFERENCE TEXT WILL BE REVEALED BY THE PROFESSOR AT THE BEGINNING OF THE COURSE |
BETA VERSION Data source ESSE3