| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Gain knowledge about the characteristics of a fraudster.
- Learn what actions to take to detect or prevent fraud.
- Know the investigation techniques that should be applied when faced with a fraudulent situation.
- Develop the ability to identify fraud in encountered cases.
- Gain insight into employee fraud, which they may encounter in audit activities.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | The aim of this course is to ensure a comprehensive understanding of the basic concepts and definitions of fraud examination topics. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
The concept of fraud |
|
2nd Week |
Who commits fraud and the reasons that drive individuals to do so |
|
3rd Week |
Indicators of fraud |
|
4th Week |
Proactive approaches to identifying fraud |
|
5th Week |
Prevention of fraud |
|
6th Week |
Investigation of fraud and investigative methods |
|
7th Week |
Management fraud |
|
8th Week |
Midterm exam |
|
9th Week |
Cash asset fraud |
|
10th Week |
Pre-record theft |
|
11th Week |
Checks and expense fraud |
|
12th Week |
Inventory fraud |
|
13th Week |
Invoice and payroll fraud |
|
14th Week |
General review |
|
| Recommended or Required Reading | Pehlivanlı, D. (2011). Hile denetimi: metodoloji ve raporlama. Beta Yayıncılık.
Çaldağ, Y. (2007). Denetim ve raporlama finansal tablolar ve analiz teknikleri. Gazi Kitabevi.
|
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Case Study
- Problem Solving
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Quiz |
1 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
1 |
5 |
5 |
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
40 |
40 |
| Course hours |
14 |
3 |
42 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
|
|
|
| Total Work Load | 151 |
| Total Work Load / 30 (h) | 5.03 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
