CRJ555 Credit Hours: 3 Contact Hours: This is a 3-credit course, offered in accelerated format. This means that 16 weeks of material is covered in 8 weeks. The exact number of hours per week that you can expect to spend on each course will vary based upon the weekly coursework, as well as your study style and preferences. You should plan to spend 10-25 hours per week in each course reading material, interacting on the discussion boards, writing papers, completing projects, and doing research. Course Description and Outcomes Course Description: This course surveys fraud examination and prevention. Topics include: fraud and motivations for committing fraud, evaluation of ways to combat fraud, methods of fraud prevention, symptoms of fraud, legal resolution of fraud, and methods of fraud detection. Students will focus on fraud investigation and the types of evidence necessary for fraud actions and will learn the requirements of a fraud report. Students will examine various types of fraud including fraud against organizations and fraud on behalf of organizations before concluding an assessment of fraud risk in e-commerce. Course Overview: In this course, students will read lectures, articles, and the course textbook to learn about fraud examination and prevention. They will also watch videos and complete activities to gain course content. Students will then assess their learning through quizzes, projects, papers, and exercises. Course Learning Outcomes: 1. Assess the types of fraud and their impacts. 2. Compare and contrast common schemes of fraud. 3. Evaluate motivating factors and criminal opportunities in the commission of fraud. 4. Determine and apply fraud prevention, fraud detection, and investigation. 5. Defend legal actions as these relate to fraud cases. 6. Evaluate the role of fraud investigation reports. Participation & Attendance Prompt and consistent attendance in your online courses is essential for your success at CSU-Global Campus. Failure to verify your attendance within the first 7 days of this course may result in your withdrawal. If for some reason you would like to drop a course, please contact your advisor. SAMPLEOnline classes have deadlines, assignments, and participation requirements just like on-campus classes. Budget your time carefully and keep an open line of communication with your instructor. If you are having technical problems, problems with your assignments, or other problems that are impeding your progress, let your instructor know as soon as possible. Course Materials Textbook Information is located in the CSU-Global Booklist on the Student Portal. Course Schedule Due Dates The Academic Week at CSU-Global begins on Monday and ends the following Sunday.  Discussion Boards: The original post must be completed by Thursday at 11:59 p.m. MT and Peer Responses posted by Sunday 11:59 p.m. MT. Late posts may not be awarded points.  Opening Exercises: Take the opening exercise before reading each week's content to see which areas you will need to focus on. You may take these exercises as many times as you need. The opening exercises will not affect your final grade.  Mastery Exercises: Students may access and retake mastery exercises through the last day of class until they achieve the scores they desire.  Critical Thinking: Assignments are due Sunday at 11:59 p.m. MT.  Live Classroom: Although participation is not required, a Live Classroom session will be held during Week 4. Week # Readings Assignments 1 • Chapters 1 & 2 in Fraud Examination  Burton, B., & McLean, L. (2009). The Black and White of Fraud, Waste, and Abuse. Defense AT&L, 38(2), 36- 41.  Trompeter, G. M., Carpenter, T. D., Jones, K. L., & Riley Jr., R. A. (2014). Insights for Research and Practice: What We Learn about Fraud from Other Disciplines. Accounting Horizons, 28(4), 769-804. doi:10.2308/acch-50816  Discussion (25 points) 2  Chapters 3 & 4 in Fraud Examination  Teplitsky, F., & Harris, P. (2015). CASE STUDY IN FRAUD PREVENTION: CHARLENE CORLEY. Global Conference On Business & Finance Proceedings, 10(1), 33-38.  Robertson, D. A. (2014). Safe to Swipe? Why Congress Should Amend the EFT A to Increase Debit Card User Protection. Texas Law Review, 93(2), 505-519.  Discussion (25 points)  Critical Thinking (100 points) SAMPLE 3  Chapters 5 & 6 in Fraud Examination  Joudaki, H., Rashidian, A., Minaei-Bidgoli, B., Mahmoodi, M., Geraili, B., Nasiri, M., & Mohammad, A. (2015). Using Data Mining to Detect Health Care Fraud and Abuse: A Review of Literature. Global Journal Of Health Science, 7(1), 194-202. doi:10.5539/gjhs.v7n1p194  Albrecht, W. S., & Hoopes, J. L. (2014). Why Audits Cannot Detect All Fraud. (cover story). CPA Journal, 84(10), 12-21.  Discussion (25 points)  Critical Thinking (100 points) 4  Chapters 7, 8 & 9 in Fraud Examination  Newman, C. J., & Neier, D. S. (2014). Become Proactive, Not Reactive, to Anti-Fraud and AntiCorruption Programs. Financial Executive, 30(4), 14- 16.  Jackson, R. A. (2014). When Executives Go Bad. Internal Auditor, 71(5), 30.  Discussion (25 points)  Live Classroom (0 points)  Critical Thinking (125 points) 5  Chapters 10 & 18 in Fraud Examination  Daigle, R. J., Hayes, D. C., & Morris, P. W. (2014). Helping Students Understand Occupational Fraud by Applying the ACFE Report to Daytime Television Talk Show Confessions. Issues In Accounting Education, 29(2), 319-330. doi:10.2308/iace-50545  Nilsen, K. (2010). Keeping Fraud in the Cross Hairs. Journal Of Accountancy, 209(6), 20-24.  Discussion (25 points)  Critical Thinking (125 points) 6  Chapters 11 & 12 in Fraud Examination  Abbasi, A., Albrecht, C., Vance, A., & Hansen, J. (2012). METAFRAUD: A META-LEARNING FRAMEWORK FOR DETECTING FINANCIAL FRAUD. MIS Quarterly, 36(4), 1293-A12.  Love, V. J. (2013). Financial Statement Fraud: Strategies for Detection and Investigation. CPA Journal, 14.   Discussion (25 points) 7  Chapters 13 & 14 in Fraud Examination  Rood, D. K., & McCole, G. (2014). All in a Dishonest Day's Work. Journal Of Accountancy, 218(2), 20-21.  Johnson, G. F., Hartong, R., & Kidd, B. (2014). Fraudtown, USA: Three Essential Internal Controls for Public Sector Entities. Journal Of Government Financial Management, 63(4), 46-51.  Discussion (25 points) SAMPLE8  Chapters 15, 16, and 17 in Fraud Examination  Andre, S., Pennington, A., & Smith, B. L. (2014). FRAUD EDUCATION: A MODULE-BASED APPROACH FOR ALL BUSINESS MAJORS. Business Education & Accreditation, 6(1), 81-94.  SPERDEA, N. M., ENESCU, M., & ENESCU, M. (2011). CHALLENGES OF MANAGING E-COMMERCE. Economics, Management & Financial Markets, 6(2), 194-199.  Discussion (25 points)  Portfolio (350 points) Assignment Details This course includes the following assignments/projects: Module 1 PORTFOLIO PROJECT MILESTONE A Portfolio Project is due at the end of Week 8 of this course. Please read the complete Portfolio Project Description on the Week 8 Assignments page and review the Portfolio Project Rubric, which can be accessed from the Course Information page. Review the instructions and required elements of the Portfolio Project, listed under Module 8. Be sure to review the Portfolio Project reminder in Week 6 as well, which requires a submission. Module 2 CRITICAL THINKING ASSIGNMENT (100 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Fraud Risk and Prevention Paul Gallagher recently purchased a new business that included a small 18-room motel and coffee shop. Paul lives six hours away and cannot run the business himself. He will only be able to visit periodically and check in on it. He hires a young couple, Jim and Pamela, to run the business. The agreement includes living quarters in a small apartment behind the motel office where the couple will live for free. They will receive a monthly salary as well. Jim and Pamela will be in charge of running the daily operations of the motel and the coffee shop. Their responsibilities also include hiring and supervising four or five part-time employees. These part-time employees help with cleaning rooms, cooking, and taking and making coffee orders at the coffee shop. Jim and Pamela will also maintain records of rooms rented, meals served, and payments received, including method of payment (cash, check, or credit card). They will make weekly deposits of the business proceeds at the local bank. Paul anticipates being able to visit the business and review records and operations about once every 6-8 weeks. SAMPLEIn a well-written paper, address the following two questions:  What concerns are raised about possible fraud on the part of the couple?  For each concern, identify a possible control that could reduce the risk of fraud. Adhere to the following standards:  The paper should be 3-4 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion.  Support your interpretation with evidence from the textbook and a minimum of one peer-reviewed journal article, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Option #2: Addressing Fraud Paul Gallagher purchased a new business that included a small 18-room motel and coffee shop. Paul lives six hours away and cannot run the business himself. He will only be able to visit periodically and check in on it. He hires a young couple, Jim and Pamela, to run the business. The agreement includes living quarters in a small apartment behind the motel office where the couple will live for free. They will receive a monthly salary as well. Jim and Pamela will be in charge of running the daily operations of the motel and the coffee shop. Their responsibilities also include hiring and supervising four or five part-time employees. Jim and Pamela will also maintain records of rooms rented, meals served, and payments received, including method of payment (cash, check, or credit card). They will make weekly deposits of the business proceeds at the local bank. Paul anticipates being able to visit the business and review records and operations about once every 6-8 weeks. Things go well for the first six months in terms of Jim and Pamela properly managing all of their tasks. In the three months following the first six months, Paul notices a significant decline in the cash income and it is reported that motel rentals are down. Paul finds out from one of the part-time employees that Jim and Pamela are not recording the rooms that are rented when the customer pays in cash and they are keeping the money. In addition, Jim and Pamela are allowing friends and family to stay in the motel without paying. In a well-written paper, address the following:  What types of fraud have Jim and Pamela committed?  What controls could Paul have put in place to address these frauds committed by Jim and Pamela?  What legal options does Paul have in this situation? Adhere to the following standards:  The paper should be 3-4 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion. Support your interpretation with evidence from the textbook and a minimum of one peer-reviewed journal article, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library SAMPLEModule 3 CRITICAL THINKING ASSIGNMENT (100 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Fraud Detection Trina Jones is the night manager of a local doughnut shop that is running successfully. The shop is open 24 hours a day, 7 days a week. It is not busy at night, so Trina runs the shop by herself. She makes deposits every morning at the local bank before going home. Also, none of the other employees wants to work at night. Since opening eight months ago, Trina cannot find anyone to work the night shift, so she has not missed one night of work as a result. Trina feels overworked and underpaid. The owner of the shop, Chris Barker, has often praised Trina for her hard work and dedication to the company. But, Chris is concerned that a couple times a week, an entire batch of doughnuts is thrown away with the reasoning that they have been overbaked and are not suitable for sale. Other than that, Trina has been an ideal employee. Recently, Trina has yelled at people on the shifts before or after hers for seemingly insignificant reasons. She was hired as manager because she seemed quite personable. Indeed, for most of her employment, she has gotten along with everyone and been very easygoing. But business has been slowing down lately, so Trina does not have much interaction with people all night long. She has also been stating that she has not been getting enough sleep lately. Yesterday, Trina came to work in a brand new Lexus. She said her grandfather helped her purchase the car. In a well-written paper, answer the following questions:  What areas of the business are most at risk for fraud?  Identify any symptoms of fraud that appear to exist at the doughnut shop.  What steps could be taken to reduce opportunities for fraud?  Assess the impact of any fraud. Adhere to the following standards:  The paper should be 3-4 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion. Support your interpretation with evidence from the textbook and a minimum of one peer-reviewed journal article, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Option #2: Fraud Identification Bill Jones is the bookkeeper for a local used car dealership. In addition to keeping track of all income and debts, Bill is also responsible for making all of the deposits to the bank and paying all of the bills. Bill is also responsible for the payroll. The owner of the car dealership is around on a regular basis, although he only receives verbal SAMPLEstatements from Bill on the dealership's finances and never looks at actual statements from the bank. Recently, several checks that were sent to pay utility bills bounced, and when questioned about it, Bill indicated that he had made an error in depositing money into savings rather than checking and that he would take care of the bounced checks immediately. The owner took Bill's word on this and did not look into it any further. In a well-written paper, answer the following questions:  What areas of the business are most at risk for fraud?  Identify any symptoms of fraud that appear to exist at the car dealership.  What steps could be taken to reduce opportunities for fraud?  Assess the impact of any fraud. Adhere to the following standards:  The paper should be 3-4 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion. Support your interpretation with evidence from the textbook and a minimum of one peer-reviewed journal article, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Module 4 CRITICAL THINKING ASSIGNMENT (125 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Fraud Investigation, McDonald's In August 2001, it was discovered the McDonald's Monopoly game was a fraud. Simon Marketing, which ran the game on behalf of McDonald's, was responsible for the fraud. During the investigation to uncover the fraud, the FBI used several different forms of surveillance. Using reliable internet sources, find information that describes these forms of surveillance. Then, answer the following questions:  How did the FBI use the surveillance to gather evidence regarding Simon Marketing's illegal activities?  Were the surveillance methods used by the FBI effective? Why or why not?  If you were in charge of this investigation, what other methods might you have used and why? In answering this question, detail specifically the surveillance methods.  Address any motivating factors and criminal opportunities for the commission of this fraud. Adhere to the following standards:  The paper should be 4-5 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion. SAMPLESupport your interpretation with evidence from the textbook and a minimum of two peer-reviewed journal articles, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Option #2: Fraud Investigation, Bernie Madoff In 2008, Bernie Madoff was charged with securities fraud for running the largest Ponzi scheme in U.S. history. Prior to sentencing, Madoff met with the Securities and Exchange Commission and indicated that he could have been caught earlier, but investigators never asked the right questions. He further stated that the investigators never even checked his stock records; if they had, they would have easily seen his operation was a Ponzi scheme. Conduct some additional research on Madoff's case and answer the following questions:  What is a Ponzi scheme?  How was Madoff able to operate this for so long without detection?  Provide some background on Madoff in terms of who he was and why he decided to engage in a Ponzi scheme.  How could Madoff's Ponzi scheme been detected earlier?  How was Madoff eventually caught?  What was Madoff's sentence and what was the impact of his fraud? Adhere to the following standards:  The paper should be 4-5 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion. Support your interpretation with evidence from the textbook and a minimum of two peer-reviewed journal articles, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Module 5 CRITICAL THINKING ASSIGNMENT (125 points) Choose one of the following two assignments to complete this week. Do not do both assignments. Identify your assignment choice in the title of your submission. Option #1: Fraud and Criminal Law Research a publicized criminal fraud case and become familiar with the major facts involved. Identify the legal elements of the fraud. Discuss why this is a criminal fraud case. Assess the impact of the fraud in your researched case and any motivating factors and criminal opportunities that existed in the commission of the fraud. Further, identify ways that a fraud investigator could add value to the following:  the investigation  legal follow-up  implementation of controls to prevent similar problems from happening in the future SAMPLEEvaluate the role of a fraud report and where it would be especially useful or necessary. Specifically reference the key components of the fraud report and what would be included in those sections. Adhere to the following standards:  The paper should be 4-5 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs, and a conclusion. Support your interpretation with evidence from the textbook and a minimum of two peer-reviewed journal articles, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Option #2: Fraud and Civil Law Research a publicized civil fraud case and become familiar with the major facts involved. Identify the legal elements of the fraud. Discuss why this is a civil fraud case. Assess the impact of the fraud in your researched case and any motivating factors and criminal opportunities that existed in the commission of the fraud. Further, identify ways that a fraud investigator could add value to the following:  the investigation  legal follow-up  implementation of controls to prevent similar problems from happening in the future Evaluate the role of a fraud report and where it would be especially useful or necessary. Specifically reference the key components of the fraud report and what would be included in those sections. Adhere to the following standards:  The paper should be 4-5 pages in length, not counting the title or references pages, which must be included.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements.  The paper should include an introduction, a body with at least two fully developed paragraphs and a conclusion. Support your interpretation with evidence from the textbook and a minimum of two peer-reviewed journal articles, other than the articles from this module's required readings. It's helpful to search for articles from the CSU-Global Library. Module 6 PORTFOLIO PROJECT REMINDER (worth 70 points of Portfolio Project) By this point in the course you should have begun working on your Portfolio Project and it is strongly recommended that you complete the vulnerability chart for that assignment before the end of this week. Consult Module 4 and the associated textbook readings to review the purpose of a vulnerability chart. Click here: https://www.schoology.com/system/files/attachments/files/m/201412/course/213989756/CRJ555- Potfolio-Developing-a-Vulnerability-Chart___549432936e666.pdf to download instructions on developing a vulnerability chart and a sample vulnerability chart, which are excerpted from your textbook. SAMPLEClick here: https://www.schoology.com/system/files/attachments/files/m/201412/course/213989756/CRJ555- Potfolio-Vulnerability-Chart-Template___549432937489c.doc to download a blank vulnerability chart that can serve as a template to create the vulnerability chart for your Portfolio Project. Module 7 No assignments in Module 7. Module 8 PORTFOLIO PROJECT (350 points) For the Portfolio Project due at the end of Week 8 you will apply what you have learned about legal concepts of fraud to a Fact Pattern, which will serve as a fictional case study. Click here: https://portal.csuglobal.edu/fileman/files/schoology/courses/content/CRJ555/winter2013b/courseFiles/CRJ555 _PortfolioProjectFacts.pdf to download and read the Fact Pattern. For this assignment, assume you have been hired as a fraud examiner to investigate the situation described in the Fact Pattern. Deliverable 1: Vulnerability Chart Create a vulnerability chart based on the Fact Pattern. Consult Module 4 and the associated textbook readings to review the purpose of a vulnerability chart. Click here: https://portal.csuglobal.edu/fileman/files/schoology/courses/content/CRJ555/winter2013b/courseFiles/CRJ555 -Potfolio-Developing-a-Vulnerability-Chart.pdf to download instructions on developing a vulnerability chart and a sample vulnerability chart, which are excerpted from your textbook. Click here: https://portal.csuglobal.edu/fileman/files/schoology/courses/content/CRJ555/winter2013b/courseFiles/CRJ555 -Potfolio-Vulnerability-Chart-Template.pdf to download a blank vulnerability chart that can serve as a template to create the vulnerability chart for this assignment, which should be pasted into the same document as Deliverable 2, the memorandum. Deliverable 2: Memorandum Prepare a memorandum addressing the following:  Identify the types of fraud occurring and the impact on Beth's business.  Identify what symptoms these frauds will generate. In addition, identify how this fraud will directly affect the revenue and inventory accounts.  Explain the steps to be taken to search for each symptom identified in response to item #2 above.  After identifying several symptoms, is there enough evidence to prove Ian is guilty as Beth believes he is? What other evidence is required or would be useful in this case? Is there any mitigating evidence? What legal options does Beth have right now? SAMPLE Besides searching for symptoms of fraud, what other investigative steps can be taken either to gain a confession from the fraudster or help gain further proof of fraud?  What steps would you recommend to Beth and other small business owners as preventative measures to avoid fraud such as occurred in the case of Beth's business from happening in the future? In this section, consider the motivating factors and criminal opportunities that were present. For best organization practices, you should have a clear section in your memorandum that corresponds to each of the required components listed above (i.e., Part 1 would discuss item 1, types of fraud and impact of those frauds). Adhere to the following standards:  The narrative should be 10-12 pages in length, not including the title page, reference page, or vulnerability chart.  Review the grading rubric, which can be accessed from the Course Information page.  Be sure to follow the CSU-Global Guide to Writing and APA Requirements. Support your interpretation with evidence from at least four peer-reviewed journal articles, or other credible sources, other than the required reading articles. It's helpful to search for articles from the CSU-Global Library. Course Policies Course Grading 20% Discussion Participation 45% Critical Thinking Assignments 35% Final Portfolio Paper 0% Live Classroom Grading Scale and Policies A 95.0 – 100 A- 90.0 – 94.9 B+ 86.7 – 89.9 B 83.3 – 86.6 B- 80.0 – 83.2 C+ 75.0 – 79.9 C 70.0 – 74.9 D 60.0 – 69.9 F 59.9 or below In-Classroom Policies For information on late work and incomplete grade policies, please refer to our In-Classroom Student Policies and Guidelines or the Academic Catalog for comprehensive documentation of CSU-Global institutional policies. Academic Integrity Students must assume responsibility for maintaining honesty in all work submitted for credit and in any other work designated by the instructor of the course. Academic dishonesty includes cheating, fabrication, facilitating academic dishonesty, plagiarism, reusing /re-purposing your own work (see CSU-Global Guide to Writing and APA Requirements for percentage of repurposed work that can be used in an assignment), unauthorized possession of academic materials, and unauthorized collaboration. The CSU-Global Library provides information on how students can avoid plagiarism by understanding what it is and how to use the Library and Internet resources. SAMPLECiting Sources with APA Style All students are expected to follow the CSU-Global Guide to Writing and APA Requirements when citing in APA (based on the APA Style Manual, 6th edition) for all assignments. For details on CSU-Global APA style, please review the APA resources within the CSU-Global Library under the "APA Guide & Resources" link. A link to this document should also be provided within most assignment descriptions on your course's Assignments page. Disability Services Statement CSU–Global is committed to providing reasonable accommodations for all persons with disabilities. Any student with a documented disability requesting academic accommodations should contact the Disability Resource Coordinator at 720-279-0650 and/or email [email protected] for additional information to coordinate reasonable accommodations for students with documented disabilities. Netiquette Respect the diversity of opinions among the instructor and classmates and engage with them in a courteous, respectful, and professional manner. All posts and classroom communication must be conducted in accordance with the student code of conduct. Think before you push the Send button. Did you say just what you meant? How will the person on the other end read the words? Maintain an environment free of harassment, stalking, threats, abuse, insults or humiliation toward the instructor and classmates. This includes, but is not limited to, demeaning written or oral comments of an ethnic, religious, age, disability, sexist (or sexual orientation), or racist nature; and the unwanted sexual advances or intimidations by email, or on discussion boards and other postings within or connected to the online classroom. If you have concerns about something that has been said, please let your instructor know. SAMPLE