{"id":4430,"date":"2019-01-09T23:26:44","date_gmt":"2019-01-10T04:26:44","guid":{"rendered":"http:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/?page_id=4430"},"modified":"2019-09-17T08:09:49","modified_gmt":"2019-09-17T12:09:49","slug":"schedule-2019","status":"publish","type":"page","link":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/schedule-2019\/","title":{"rendered":"Schedule 2019"},"content":{"rendered":"<div class=\"WordSection1\">\n<header class=\"entry-header\">\n<h1 class=\"entry-title\">Schedule<\/h1>\n<\/header>\n<div class=\"entry-content\">\n<h1>Class 1 \u2013 Monday, September 23, 2019<\/h1>\n<h2>Lab 01 \u2013 Tools Installation<\/h2>\n<p>Install Version 14 of ACL Analytics. \u00a0If you have a Mac or Linux machine you will need to run Windows in a VM to use this software. If you are not using Windows as your primary operating system (e.g. Mac or Linux) you will need to install a virtual windows machine to run windows. There is no version of VMware Player for OS X. VMware sells a Mac version of their product called <a href=\"http:\/\/www.vmware.com\/products\/fusion\">VMware Fusion<\/a>. You may use it as trial version 30 days for free. There is a free version of\u00a0<a href=\"https:\/\/my.vmware.com\/web\/vmware\/free#desktop_end_user_computing\/vmware_workstation_player\/12_0\">VMWare Player for Linux<\/a>.<\/p>\n<h2>Lecture 01 \u2013 Why People Commit Fraud<\/h2>\n<ul>\n<li>The Seriousness of fraud<\/li>\n<li>The definition of fraud<\/li>\n<li>The different types of fraud<\/li>\n<li>Fraud against organizations<\/li>\n<li>Fraud on behalf of organizations<\/li>\n<li>Criminal and civil fraud law<\/li>\n<li>Fraud fighting careers<\/li>\n<li>Who commits fraud<\/li>\n<li>Why people commit fraud<\/li>\n<li>The fraud triangle<\/li>\n<li>The fraud scale<\/li>\n<li>How pressure contributes to fraud<\/li>\n<li>Why opportunity is necessary \u2013 Why people rationalize fraud<\/li>\n<\/ul>\n<h2>Lecture 01 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 2 \u2013 Why People Commit Fraud\u00a0<u>(2017).<br \/>\nCFE Employer Brochure. In: Austin, Texas, USA: Association of Certified Fraud Examiners.<\/u><\/li>\n<li><a href=\"http:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/files\/2019\/08\/2018-report-to-the-nations.pdf\">(2018). <em>REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 2018 GLOBAL FRAUD STUDY<\/em><\/a>. Retrieved from\u00a0<a href=\"https:\/\/www.acfe.com\/report-to-the-nations\/2018\/\">www.acfe.com\/report-to-the-nations\/2018\/<\/a><\/li>\n<\/ul>\n<h2>Lecture 02 \u2013 Fighting Fraud<\/h2>\n<ul>\n<li>Different fraud defense methods<\/li>\n<li>Importance of fraud prevention<\/li>\n<li>Create a culture of honesty<\/li>\n<li>Hire right to reduce risks<\/li>\n<li>Assess and mitigate fraud<\/li>\n<li>Detect fraud early<\/li>\n<li>Approaches to fraud investigation<\/li>\n<\/ul>\n<h2>Lecture 02 \u2013 Reading<\/h2>\n<ul>\n<li>Options for legal action (US perspective) Albrecht, Zimbelman Ch 3 \u2013 Fighting Fraud<\/li>\n<li><a href=\"http:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/files\/2019\/08\/Auditors\u2019-Responsibility-for-Fraud-Detection_.pdf\">Ramos, M. (2003). Auditors\u2019 Responsibility for Fraud Detection. \u2013 SAS no. 99 introduces a new era in auditors\u2019 requirements. Journal of Accountancy.<\/a><\/li>\n<\/ul>\n<h1>Class 2 \u2013 Tuesday September 24, 2019<\/h1>\n<h2>Lab 01 \u2013 Installing ACL (Continued\u2026)<\/h2>\n<h2>Lab 02 \u2013 ACL Analytics Basics (CPE) ACL100<\/h2>\n<h2>Lab 03 \u2013 ACL Analytics Foundation Program (CPE) ACL101<\/h2>\n<h2>Lecture 02 \u2013 The Nature of Fraud<\/h2>\n<ul>\n<li>Different fraud defense methods<\/li>\n<li>Importance of fraud prevention<\/li>\n<li>Create a culture of honesty<\/li>\n<li>Hire right to reduce risks<\/li>\n<li>Assess and mitigate fraud<\/li>\n<li>Detect fraud early<\/li>\n<li>Approaches to fraud investigation<\/li>\n<\/ul>\n<h2>Lecture 02 \u2013 Reading<\/h2>\n<ul>\n<li>Options for legal action (US perspective) Albrecht, Zimbelman Ch 3 \u2013 Fighting Fraud<\/li>\n<li><a href=\"http:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/files\/2019\/08\/Auditors\u2019-Responsibility-for-Fraud-Detection_.pdf\">Ramos, M. (2003). Auditors\u2019 Responsibility for Fraud Detection. \u2013 SAS no. 99 introduces a new era in auditors\u2019 requirements. Journal of Accountancy.<\/a><\/li>\n<\/ul>\n<h2>Lecture 03 \u2013 Why People Commit Fraud<\/h2>\n<ul>\n<li>Know the types of people who commit fraud.<\/li>\n<li>Explain why people commit fraud.<\/li>\n<li>Describe the fraud triangle.<\/li>\n<li>Explain the fraud scale.<\/li>\n<li>Understand how pressure contributes to fraud.<\/li>\n<li>Understand why opportunity must be present for fraud to occur.<\/li>\n<li>Understand why people rationalize.<\/li>\n<li>Understand how people are recruited to participate in fraud schemes.<\/li>\n<\/ul>\n<h2>Lecture 03 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 2 \u2013 Why People Commit Fraud<\/li>\n<li><a href=\"http:\/\/community.mis.temple.edu\/mis5208sp18\/files\/2018\/01\/Auditors%E2%80%99-Responsibility-for-Fraud-Detection.-1.pdf\">Auditors\u2019 Responsibility for Fraud Detection.<\/a><\/li>\n<\/ul>\n<h2>Lab 04 \u2013 Filters, Computed Fields, &amp; Functions in ACL Analytics (CPE) (ACL 102)<\/h2>\n<h2>Lab 05 \u2013 Importing and Preparing Data in ACL Analytics (CPE) (ACL 103)<\/h2>\n<h2>Lecture 04 \u2013 Fighting Fraud<\/h2>\n<ul>\n<li>Become familiar with the different ways in which organizations fight fraud.<\/li>\n<li>Understand the importance of fraud prevention.<\/li>\n<li>Understand how to create a culture of honesty and high ethics.<\/li>\n<li>Understand why hiring the right kind of employees can greatly reduce the risk of fraud.<\/li>\n<li>Understand how to assess and mitigate the risk of fraud.<\/li>\n<li>Understand the importance of early fraud detection.<\/li>\n<li>Understand different approaches to fraud investigation.<\/li>\n<li>Be familiar with the different options for legal action that can be taken once fraud has occurred.<\/li>\n<\/ul>\n<h2>Lab 09 \u2013 Fraud Policy Development<\/h2>\n<p>Develop a Policy for your Company or Organization to Prohibit Activities that may contribute to Fraud. In this section of the course, as auditors you can be called on to review and potentially create or update company policies on fraud and corruption. Read Red Hat Software\u2019s policy. Using this as a template or outline create a similar policy for BNAI.<\/p>\n<h2>Lab 09 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman \u2013 Appendix: Red Hat Code of Business Conduct and Ethics<\/li>\n<\/ul>\n<h1>Class 3 \u2013 Wednesday September 25, 2019<\/h1>\n<h2>Lab 06 \u2013 Analyzing Data in ACL Analytics (CPE) ACL 104<\/h2>\n<h2>Lab 07 \u2013 Remediating Issues and Reporting Results (CPE) ACL 105<\/h2>\n<h2>Lecture 05 \u2013 Recognizing the Symptoms of Fraud<\/h2>\n<ul>\n<li>Understand how symptoms help in the detection of fraud.<\/li>\n<li>Identify and understand accounting symptoms of fraud.<\/li>\n<li>Describe internal controls that help deter and detect fraud.<\/li>\n<li>Identify and understand analytical symptoms of fraud.<\/li>\n<li>Explain how lifestyle changes help detect fraud.<\/li>\n<li>Discuss how behavioral symptoms help detect fraud.<\/li>\n<li>Recognize the importance of tips and complaints as fraud symptoms.<\/li>\n<\/ul>\n<h2>Reading Lecture 05<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 5 \u2013 Recognizing the Symptoms of Fraud<\/li>\n<\/ul>\n<h2>Lecture 05 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 5 \u2013 Preventing Fraud<\/li>\n<li><a href=\"http:\/\/www.xbrlsite.com\/2013\/Samples\/DetectingAccountingAnomalies.pdf\">Hoffman, C. (2013). Detecting Accounting Anomalies Using Structured Information. In: Digital Financial Reporting (XBRLSITE.COM)<\/a>.<\/li>\n<li><a href=\"http:\/\/community.mis.temple.edu\/mis5208sp18\/files\/2018\/01\/DetectingAccountingAnomalies.pdf\">Detecting Accounting Anomalies (Local Copy)<\/a><\/li>\n<\/ul>\n<h2>Lab 08 \u2013 Introduction to Scripting in ACL Analytics (CPE) ACL 106<\/h2>\n<h2>Lecture 06 \u2013 Data Driven Fraud Detection<\/h2>\n<ul>\n<li>Describe the importance of data-driven fraud detection, including the difference between accounting anomalies and fraud.<\/li>\n<li>Explain the steps in the data analysis process.<\/li>\n<li>Be familiar with common data analysis packages.<\/li>\n<li>Understand the principles of data access, including Open Database Connectivity (ODBC), text import, and data warehousing.<\/li>\n<li>Perform basic data analysis procedures for fraud detection.<\/li>\n<li>Read and analyze a Matasos matrix.<\/li>\n<li>Understand how fraud is detected by analyzing financial statements.<\/li>\n<\/ul>\n<h2>Lecture 06 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 6 \u2013 Data Driven Fraud Detection<\/li>\n<\/ul>\n<h1>Class 4, Thursday September 26, 2019<\/h1>\n<h2>Lab 12 \u2013 Frauds of Note<\/h2>\n<p>In this lab we will investigate a publicly disclosed fraud. We will break into three teams. You will have two hours to develop your presentation and each team will have ten minutes to present. Please choose a company of your choice.<\/p>\n<p><a href=\"http:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/mis-5208-la03-frauds-of-note-and-teams-cnfl19\/\">MIS-5208-Lab-03-Infamous-Frauds<\/a><\/p>\n<p>Please use this sample solution as a template.<\/p>\n<p><a href=\"http:\/\/community.mis.temple.edu\/mis5208fall18\/files\/2018\/09\/MIS-5208-Presentation-Sample-Solution.pptx\">MIS-5208-Presentation-Sample-Solution<\/a><\/p>\n<p>Each student should upload a copy of their team\u2019s\u00a0 presentation to Canvas. Please be sure to put all team members\u2019 names on the cover page of the presentation.<\/p>\n<h2>Lecture 07 \u2013 Investigating Theft Acts (Part 01)<\/h2>\n<p>Albrecht, Zimbelman Ch 7 \u2013\u00a0Investigating Thefts Acts<\/p>\n<ul>\n<li>Understand the various ways frauds are investigated and when to use each investigation method.<\/li>\n<li>Discuss theft investigation methods and how they are used to investigate suspected fraud.<\/li>\n<li>Understand how to coordinate an investigation, using a vulnerability chart.<\/li>\n<li>Describe the nature of surveillance and covert operations.<\/li>\n<li>Understand the effectiveness of invigilation to investigate fraud.<\/li>\n<li>Explain how to obtain physical evidence and how it can be used in a fraud investigation.<\/li>\n<li>Understand how to seize and analyze electronic information from cell phones, hard drives, e-mail, social networking sites, and other sources.<\/li>\n<\/ul>\n<h2>Lecture 07 \u2013 Investigating Theft Acts (Part 02)<\/h2>\n<ul>\n<li>Investigation process<\/li>\n<li>Evidence collection<\/li>\n<li>Evidence processing<\/li>\n<li>Evidence Confidentiality<\/li>\n<li>Law enforcement role<\/li>\n<li>Private investigation role<\/li>\n<\/ul>\n<h2>Lecture 07 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 7 \u2013 Investigating Theft Acts<\/li>\n<\/ul>\n<h2>Lecture 08 \u2013 Investigating Concealment<\/h2>\n<ul>\n<li>Describe concealment investigation methods and how they relate to fraud.<\/li>\n<li>Understand the value of documents and electronic records in a fraud investigation.<\/li>\n<li>List the different methods of obtaining documentary evidence.<\/li>\n<li>Understand how to perform discovery sampling to obtain documentary evidence.<\/li>\n<li>Explain how to obtain hard-to-get documentary evidence.<\/li>\n<\/ul>\n<h2>Lecture 08 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 8 \u2013 Investigating Concealment<\/li>\n<\/ul>\n<h1>Class 5, Friday September 27, 2019<\/h1>\n<h2>LAB 06 \u2013 Insurance Fraud \u2013 Chapter 8 \u2013 Case Studies 1 and 2<\/h2>\n<p>Go to Canvas<\/p>\n<h2>Lecture 09 \u2013 Conversion Investigation Methods<\/h2>\n<ul>\n<li>Understand the interviewing process.<\/li>\n<li>Plan and conduct an interview.<\/li>\n<li>Understand the nature of admission-seeking interviews.<\/li>\n<li>Describe the different deceptions and lies used by perpetrators.<\/li>\n<li>Describe the different types of honesty testing.<\/li>\n<li>Prepare a fraud report.<\/li>\n<\/ul>\n<h2>Lecture 09 \u2013 Reading<\/h2>\n<ul>\n<li>Albrecht, Zimbelman Ch 9 \u2013 Conversion Investigation methods<\/li>\n<\/ul>\n<h2>Lecture 10 \u2013 Credit Card Fraud<\/h2>\n<ul>\n<li>Credit Card Structure<\/li>\n<li>Mag Stripe Formats<\/li>\n<li>Service Codes<\/li>\n<\/ul>\n<h2>Lecture 11 \u2013 Data Acquisition \u2013 Digital Evidence<\/h2>\n<ul>\n<li>List digital evidence storage formats<\/li>\n<li>Explain ways to determine the best acquisition method<\/li>\n<li>Describe contingency planning for data acquisitions<\/li>\n<li>Explain how to use acquisition tools<\/li>\n<li>Explain how to validate data acquisitions<\/li>\n<li>Describe RAID acquisition methods<\/li>\n<li>Explain how to use remote network acquisition tools<\/li>\n<li>List other forensic tools available for data acquisitions<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Schedule Class 1 \u2013 Monday, September 23, 2019 Lab 01 \u2013 Tools Installation Install Version 14 of ACL Analytics. \u00a0If you have a Mac or Linux machine you will need to run Windows in a VM to use this software. If you are not using Windows as your primary operating system (e.g. Mac or Linux) [&hellip;]<\/p>\n","protected":false},"author":21825,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_genesis_hide_title":false,"_genesis_hide_breadcrumbs":false,"_genesis_hide_singular_image":false,"_genesis_hide_footer_widgets":false,"_genesis_custom_body_class":"","_genesis_custom_post_class":"","_genesis_layout":"","footnotes":""},"class_list":{"0":"post-4430","1":"page","2":"type-page","3":"status-publish","5":"entry"},"_links":{"self":[{"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/pages\/4430","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/users\/21825"}],"replies":[{"embeddable":true,"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/comments?post=4430"}],"version-history":[{"count":11,"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/pages\/4430\/revisions"}],"predecessor-version":[{"id":4544,"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/pages\/4430\/revisions\/4544"}],"wp:attachment":[{"href":"https:\/\/community.mis.temple.edu\/mis5208sec001fall2019\/wp-json\/wp\/v2\/media?parent=4430"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}