ROBERTO DE LUCA | FORENSIC ACCOUNTING
ROBERTO DE LUCA FORENSIC ACCOUNTING
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 [Ultima Sincronizzazione: 2024-11-05]
