APPLIED FRAUD EXAMINATION (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Discuss steps in fraud prevention, detection and investigation; Develop appropriate method and tools in fraud examination case; Analyze fraud cases related to asset misappropriation corruption scheme; Analyze financial statement fraud and other fraud; Analyze cases related to Internet fraud and Computer fraud.

Topics:

1. Introduction to Fraud Examination;
2. Fraud during Pandemic & Health Care Fraud;
3. Asset Misappropriation: Cases & Analyses;
4. Corruption Schemes: Cases & Analyses;
5. Financial Statements Fraud: Cases & Analyses;
6. Other Fraud Scheme (Consumer Fraud): Cases and Analyses;
7. Internet Fraud (1): Cases and Analyses;
8. Internet Fraud (2): Cases and Analyses;
9. Computer Fraud: Cases and Analysis;
10. Fraud in Southeast Asia & Indonesian Case Study;
11. Review and Closing;
12. Enrichment Activity: Profiling Individual Behaviour and Characteristics of a Fraudster Topic;
13. Enrichment Activity: Using Excel for Forensic Analysis;
14. Enrichment Activity: GUEST LECTURE Topic – Financial Statements Fraud and Occupational Fraud;
15. Enrichment Activity: The Use of Benford’s Law for Fraud Examination;
16. Enrichment Activity: Using Text Analyses & Social Media to Uncover Fraud;
17. Enrichment Activity: GUEST LECTURE Topic – Fraud in E-Commerce.