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      • Class 01 – Introduction to the Course and to Fraud
      • Class 02 – Fighting and Preventing Fraud
      • Class 03 – Fraud Detection
      • Class 04 – Data Driven Fraud Detection – Investigating Concealment and Money Laundering
    • ACL Labs
      • Lab 01 – Install ACL / Review and Work with On-Line Documentation
      • Lab 02 – ACL Analytics Basics | CPE (1.5)
      • Lab 03 – Fraud Scandals of Note
      • Lab 04 – ACL Analytics Foundations (CPE) (ACL 101 V4 CPE)
      • Lab 05 – Remediating Issues & Reporting Results (CPE) (ACL 105 V1 CPE)
      • Lab 06 – ACL Analytics Introduction to Scripting (CPE) (ACL 106 V1 CPE)
      • Lab 07 – Basics of Datetime Fields Learning Series (Basic-Intermediate) (ACL 210)
      • Lab 08 – Basics of Datetime Fields Learning Series (Basic-Intermediate) (ACL 210) (Continued…)
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MIS5208 Spring 2018

DATA ANALYTICS FOR IT AUDITORS AND CYBERSECURITY

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Schedule

Item Meeting Topic Description Associated Reading / Viewing DUE DATE Planned Time Start Time End Time
Class 1 Saturday, January 20, 2018
1.00 LE01 Introduction to the Course This lecture will review the objectives of the course and also allow for introductions of the class members and the instructor. We will review:

Module 1

  • Course Content
  • Course Meeting Times
  • Required and Optional Texts
  • Grades and Grading
  • Making Presentations
Albrecht, Zimbelman Ch 1 – The Nature of Fraud 1:00 09:00 10:00
2.00 LA01  Tools Installation

 

Install ACL to PC – Register for ACL training classes that make up the Lab section of the course.

 

ACL On-Line Documentation

 

 

 27-01-18 1:00 10:00 11:00
3.00 LE02 Introduction to Fraud

 

This lecture will review:

Module 1

  • The Seriousness of fraud
  • The definition of fraud
  • The different types of fraud
  • Fraud against organizations
  • Fraud on behalf of organizations
  • Criminal and civil fraud law
  • Fraud fighting careers

Module 2

  • Who commits fraud
  • Why people commit fraud
  • The fraud triangle
  • The fraud scale
  • How pressure contributes to fraud
  • Why opportunity is necessary – Why people rationalize fraud
  • How people are recruited to commit fraud
Albrecht, Zimbelman Ch 2 – Why People Commit Fraud

ACFE. (2017). CFE Employer Brochure. In: Austin, Texas, USA: Association of Certified Fraud Examiners.

ACFE. (2016). REPORT TO THE NATIONS ON OCCUPATIONAL FRAUD AND ABUSE 2016 GLOBAL FRAUD STUDY. Retrieved from http://www.acfe.com/rttn2016.aspx

 

1:30 11:00 12:30
4.00 Lunch
5.00 LA02 Getting Started with ACL Analytics We will use the training program from the ACL training site. You will need to submit (upload) the results from the training to Canvas for credit. You will use Microsoft Word to document your results. This lab covers the basics of navigating ACL, performing some simple analysis, importing an Excel file, and following a few best practices. It’s perfect for new and beginner users of ACL Analytics who want the ability to dig into their data and achieve their organization’s analysis objectives. Plus, when you pass the related CPE exam (with 70% or higher), you’ll earn  CPE credits.

You will need to submit the results to Canvas to earn class credit.

ACL Analytics Basics (CPE) (ACL 100 V1 CPE)  Jan 27, 2018  1:30 12:30  14:00
6.00 Test  Canvas Canvas Canvas        
Class 2 Saturday January 27, 2018
1.00  LE03 Fighting Fraud

 

This lecture will review topics relate to fighting fraud:

Module 1

  • Different fraud defense methods
  • Importance of fraud prevention
  • Create a culture of honesty
  • Hire right to reduce risks
  • Assess and mitigate fraud
  • Detect fraud early
  • Approaches to fraud investigation
  • Options for legal action (US perspective)
Albrecht, Zimbelman Ch 3 – Fighting Fraud Coderre Ch 2 – 3

Ramos, M. (2003). Auditors’ Responsibility for Fraud Detection. – SAS no. 99 introduces a new era in auditors’ requirements. Journal of Accountancy.

1:00 09:00 10:00
2.00  LA03   Analyze Frauds of Note

The class will break into teams of three. We have thirty-five students enrolled, so there will be on team of two.

Analyze a well known fraud based on what we have learned about fraud to date. We will present our analysis in class on February 24, 2018.

Tufte, E. (2003). The Cognitive Style of PowerPoint. In. Cheshire, Connecticut: Graphics Press LLC.

Video: https://www.youtube.com/watch?v=ayxfblOyUBY (3:56) Presentation Skills – 01

Bauman, Y. (Producer). (2007, January 5, 2017). Principles of economics, translated. [Video] Retrieved from https://www.youtube.com/watch?v=VVp8UGjECt4

Bauman, Y. (Producer). (2007, January 5, 2017). Principles of economics, translated. [Video] Retrieved from https://www.youtube.com/watch?v=VVp8UGjECt4

Jefferys, J. D. (Producer). (2006). Enhancing Your Presentation Skills (Killer Presentation Skills). [Video] Retrieved from https://www.youtube.com/watch?v=whTwjG4ZIJg

Feb 3, 2018  1:30 10:00 11:30
3.00 LE04 Preventing Fraud

 

Preventing Fraud

We will review two major ways organizations can work to prevent fraud. These are culture change and reducing or eliminating the opportunities for fraud.

This lecture will review:

  • Creating a culture of honesty, openness, and assistance.
  • Eliminating opportunities for fraud
  • Effective organizations and how they minimize fraud
  • The importance of proactive fraud auditing
  • The importance of a comprehensive approach to fraud detection and prevention
Albrecht, Zimbelman Ch 4 – Preventing Fraud Coderre Ch 4 – 5

Auditors’ Responsibility for Fraud Detection.

1:00  11:30 12:30
4.00 Lunch
5.00 LA04 Getting Started with ACL Analytics

We will use the training program from the ACL training site. You will need to submit the results from the training to Canvas for credit.

Getting Started with ACL Analytics We will use the training program from the ACL training site.

You will need to submit the results from the training to Canvas for credit.

ACL Analytics Foundations (CPE) (ACL 101 V4 CPE) March 03, 2018  1:00 13:00 14:00
6.00 Assignment Fraud Policy Development Develop a Policy for your Company or Organization to Prohibit Activities that may contribute to Fraud. Albrecht, Zimbelman – Appendix: Red Hat Code of Business Conduct and Ethics March 03, 2018
Class 3 Saturday February 24, 2018
1.00 STUDENT PRESENTATIONS

 

In this period the teams will present their Lab 03 presentations. There should be about 10 teams. Each team will have 10 minutes to make their presentation.

Team 01 – 09:00 – 09:10
Team 02 – 09:10 – 09:20
Team 03 – 09:20 – 09:30
Team 04 – 09:30 – 09:40
Team 05 – 09:40 – 09:50
Team 06 – 09:50 – 10:00

     1:00  09:00 10:00
2.00  LA05   This lab teaches you the basics you’ll need to get started with reporting using ACL Analytics. It’s perfect for beginner users of ACL Analytics and new users of Results who want the ability to dig into and present their data through visualizations and automate remediation workflows.

When you pass the related CPE exam (with 70% or higher), you’ll earn a handy 3 CPE credits.

ACL Analytics Foundations (CPE) (ACL 101 V4 CPE)

 

   1:30 10:00 11:30
3.00 STUDENT PRESENTATIONS

 

In this period the teams will present their Lab 03 presentations. There should be about 10 teams. Each team will have 10 minutes to make their presentation.

Team 07 – 11:30 – 11:40
Team 08 – 11:40 – 11:50
Team 09 – 11:50 – 12:00
Team 10 – 12:00 – 12:10

SANS Security Policy Templates

SSANS - Information Security Resources | Information Security Policy Templates | ANS (short for SysAdmin, Audit, Network, and Security) is a private company that specializes in information security practices and training. (“SANS Institute”)  As a resource for people attending training courses, the SANS community developed a collection of common security policies that are available for no cost to use as a template for IS policy development. (“SANS – Information Security Policy Templates”)  According to the site located at www.sans.org/security-resources/policies, the resource is treated as a living document as policies are continually added, updated, and retired.  The policies are classified into five main categories (“SANS – Information Security Policy Templates”):

  • General – contains policies such as general use, email, ethics, password policies, etc.
  • Network Security – policies that deal with the network such as wireless, bluetooth, remote access, etc.
  • Server Security – policies include lab, workstation, technology disposal, etc.
  • Application Security – web application security policy
  • Old/Retired – includes examples of policies that are no longer maintained such as dial in, removable media, anti-virus policies, etc.

Each template is provided in a downloadable format that provides for easy revision.  As an example, review of the Web Application Security Policy template outlines the policy for how security assessments will be performed, who can perform them, what tools are approved for use, distribution of results, and remediation responsibilities. (“Web Application Security Policy”)

References:

“SANS Institute”. En.wikipedia.org. N.p., 2017. Web. 17 Feb. 2017.

“SANS – Information Security Policy Templates”. Sans.org. N.p., 2017. Web. 17 Feb. 2017.

“Web Application Security Policy”. Sans.org. N.p., 2014. Web. 17 Feb. 2017.

  1:00 11:30 12:15
4.00 Lunch
5.00 LA05 ACL Analytics Foundations

 

This lab teaches you the basics you’ll need to get started with reporting using ACL Analytics. It’s perfect for beginner users of ACL Analytics and new users of Results who want the ability to dig into and present their data through visualizations and automate remediation workflows.

When you pass the related CPE exam (with 70% or higher), you’ll earn a handy 3 CPE credits.

ACL Analytics Foundations (CPE) (ACL 101 V4 CPE)

 

  1:00 13:00  14:00
6.00 Assignment Fraud Policy Development Develop a Policy for your Company or Organization to Prohibit Activities that may contribute to Fraud. Canvas
Class 4 Saturday March 3, 2018
1.00  LE05 Recognizing the Symptoms of Fraud

 

This lecture will review topics related to recognizing fraud.

  • Understand how symptoms help in the detection of fraud.
  • Identify and understand accounting symptoms of fraud.
  • Describe internal controls that help deter and detect fraud.
  • Identify and understand analytical symptoms of fraud.
  • Explain how lifestyle changes help detect fraud.
  • Discuss how behavioral symptoms help detect fraud.
  • Recognize the importance of tips and complaints as fraud symptoms.
Albrecht, Zimbelman Ch 5 – Recognizing the Symptoms of Fraud

Hoffman, C. (2013). Detecting Accounting Anomalies Using Structured Information. In: Digital Financial Reporting (XBRLSITE.COM).

Detecting Accounting Anomalies (Local Copy)

Coderre Ch 6

1:00 09:00 10:00
2.00 LA06 Remediating Issues & Reporting Results (CPE) (ACL 105 V1 CPE)

 

 

   1:30 10:00 11:30
3.00 LE06 Data Driven Fraud Detection

 

Albrecht, Zimbelman Ch 6 – Data Driven Fraud Detection

Coderre Ch 6

 1:00 11:30 12:30
4.00 Lunch
5.00 LA08  ACL Scripting

 

This lab teaches you the basics of scripting in ACL Analytics, designed for beginner users with foundational knowledge of ACL Analytics. It’s perfect for users of ACL Analytics who want to learn the concepts and features needed to start scripting and take their analysis to the next level by automating processes, increasing efficiency, and unlocking advanced functionality.

Plus, when you pass the related CPE exam (with 70% or higher), you’ll earn a handy 2 CPE credits.

 ACL Analytics Introduction to Scripting (CPE) (ACL 106 V1 CPE) 

 

  1:00 13:00  14:00
6.00 MID TERM EXAM AVAILABLE Canvas This exam covers through A&Z Chapter 5 and all ACL labs completed to date. This exam will require you use ACL but record your answers in Canvas. The exam will be due on March 31, 2018 at 09:00 AM. Canvas March 31, 2018      
SPBRK Saturday March 10, 2018
Spring Break No Class
Class 5 Saturday March 31, 2018
1.00  LE07 Investigating Theft Acts

 

Albrecht, Zimbelman Ch 7 – Investigating Thefts Acts

 

2.00 LA07  ACL Analytics Applications (CPE)

 

This intermediate-level lab teaches you to develop your critical thinking and apply ACL Analytics to solve a series of progressively challenging case studies. Through this practical application, you’ll learn to break complex objectives into manageable steps and solve real-life problems using ACL.

Please note that this course is not supported in a unicode environment.

Each case study emphasizes a different aspect of the data analysis cycle and includes 7-10 tests in the areas of:

  • Sales commissions
  • Accounts payable
  • Procurement cards
  • Travel & entertainment
ACL Analytics Applications (CPE) (ACL 201 V4 CPE)

 

       
3.00 LE08 Albrecht, Zimbelman Ch 8 – Investigating Concealment
4.00 Lunch
5.00 LA08 ACL Analytics Applications (CPE) Continued…

 

This intermediate-level lab teaches you to develop your critical thinking and apply ACL Analytics to solve a series of progressively challenging case studies. Through this practical application, you’ll learn to break complex objectives into manageable steps and solve real-life problems using ACL.

Please note that this course is not supported in a unicode environment.

Each case study emphasizes a different aspect of the data analysis cycle and includes 7-10 tests in the areas of:

  • Sales commissions
  • Accounts payable
  • Procurement cards
  • Travel & entertainment
ACL Analytics Applications (CPE) (ACL 201 V4 CPE)

 

       
Class 6 April 14, 2018
1.00  LE09 Conversion Investigation Methods and Money Laundering

 

In this lecture we will explore the following topics:

  • How do perpetrators convert and spend stolen funds.
  • Government records can assist in the following the financial tracks of the suspected perpetrators.
  • The Internet represents a valuable tool to assist in fraud investigations.
  • Perform net worth calculations on suspected fraud perpetrators and understand how net worth calculators are effective in court and used to obtain confessions.
Albrecht, Zimbelman Ch 9 – Conversion Methods and Money Laundering
2.00  LA09
Part 1ABC Corporation hires John Doe, a fraud examiner to investigate a shortage of cash. Management suspects fraudulent behavior. John Doe could spend his time and money pursuing witnesses to the crime or collecting documents that would confirm fraudulent activities. As with most fraud examiners he chooses to collect supporting documents instead of pursuing witnesses.

Why do fraud examiners prefer documents over witnesses; then describe good document care.

Part 2

You have a summer internship with a company that processes claims for insurance companies. The company receives the insurance claims from dental offices, chives authorization from the correct insurance company, and sends payment to the dentist. You do not deal with he dental customers directly, instead you work with he insurance companies on one side and the dental offices on the other.

After two months with the with the company you think there may be fraud. You think the best way to prove this is with documentary evidence.

You suspect that due to the number of claims sent, some of the claims may be coming from locations that are not real dental offices.

You contact the IT department and receive a set of files that represent the documents involved in the transactions for the past three (3) months.

Please go to Canvas for the LAB and Questions. Data Files are Here:

  1. ch08_claims
  2. ch08_dentists
  3. ch08_patients

DATA FILES ON CANVAS

3.00 LE10 Albrecht, Zimbelman Ch 10 – Inquiry, Methods, and Fraud Reports
4.00 Lunch
5.00 LA10  NONE.
6.00 TEST Canvas Canvas Canvas
Class 7 April 21, 2018
1.00  LE11 GUEST LECTURE

I will be travelling on business. As such, Mr. Mike Green will be leading the class this week. Mr. Green has a broad and deep background in cybersecurity, fraud and criminal investigation.

Currently, Mike is Deputy CISO for ExpressScripts.  Express Scripts Holding Company is an American Fortune 100 company. As of 2017, the company is the 22nd-largest in the United States as well as the largest pharmacy benefit management organization in the United States. Express Scripts had 2016 revenues of $100.752 billion.

Beierly, I. (2008). Cyber – Security and Investigations. In VISA (Ed.).

 

2.00  LA11  Security Demonstration Security Demonstration
3.00 LE12 GUEST LECTURE

 

4.00 Lunch
5.00 LA12  Security Demonstration  Security Demonstration
6.00 TEST Canvas Canvas Canvas
Class 8 April 28, 2018
1.00  LE13 Albrecht, Zimbelman Appendix B – An Example Fraud Report

Credit Card Fraud

 

2.00  LA13 NONE
3.00 LE14 Albrecht, Zimbelman Chapter 18: Legal Follow-Up
4.00 Lunch
5.00 NONE  Prep for Final Prep for Final Prep for Final
6.00 NONE Prep for Final Prep for Final Prep for Final
Final Saturday May 5, 2018
1.00 FINAL EXAM The Final Exam will include topics from both the first and second half of the semester. This will be in class. The exam will be open book.

 

The Final Will Be on Canvas and will be release April 28, 2018 at 22:00. The exam MUST be complete May 5, 2018 at 17:00. NO LATE EXAMS CAN BE ACCEPTED.
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