| 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 of the concept of forensic accounting.
- Learn the differences between forensic accounting and other fields.
- Understand the concepts of fraud and corruption.
- Acquire knowledge of fraud risk and prevention techniques.
- Gain insight into sector-specific fraud examples.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course introduces forensic accounting, a field focused on identifying illegal financial activities, particularly fraud. The course explains how fraud is characterized by intentional misconduct and explores fraud risk factors and the role of forensic accounting in uncovering and preventing fraud. As corporate social responsibility and transparency become increasingly important, the course also examines methods to promote transparency and prevent fraud in businesses. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Concept of forensic accounting, definitions, fundamental concepts of forensic accounting |
|
2nd Week |
Forensic accounting as a profession, scope of forensic accounting |
|
3rd Week |
Need for forensic accounting, relationship with other disciplines, qualifications of forensic accountants |
|
4th Week |
Differences between forensic accountants and external auditors, differences between forensic accountants and internal auditors |
|
5th Week |
Differences between forensic accountants and traditional accountants, differences between forensic accountants and experts |
|
6th Week |
Development of forensic accounting, global practices in forensic accounting |
|
7th Week |
Forensic accounting in Turkiye |
|
8th Week |
Midterm exam |
|
9th Week |
Fraud theory |
|
10th Week |
Concepts of fraud, corruption, and abuse, forensic accounting techniques |
|
11th Week |
Stages of the forensic accounting process, ethics in forensic accounting |
|
12th Week |
Fraud and abuse investigation, investigative accounting |
|
13th Week |
Fraud prevention techniques, management of fraud risk |
|
14th Week |
Sector-specific fraud examples and applications |
|
| Recommended or Required Reading | Akdoğan, N., Doğan, D. U., & Alp, Ö. S. (2022). Finansal olmayan bilgilerin raporlanmasında değişiklikler ve güncel konular. Gazi Kitabevi. |
|---|
| Planned Learning Activities and Teaching Methods |
- Discussion
- Lecture
- Questions/Answers
- Presentation
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Assignment |
2 |
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 |
|
|
|
| Individual or group work |
14 |
3 |
42 |
| Preparation for Final exam |
1 |
30 |
30 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
15 |
15 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
2 |
10 |
20 |
| Total Work Load | 148 |
| Total Work Load / 30 (h) | 4.93 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
