TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Have knowledge about the concept of Forensic Accounting. 2) Learn the difference of Forensic Accounting from other fields. 3) Learn the concepts of cheating and corruption. 4) Gain knowledge about fraud risk and prevention techniques. 5) Gain knowledge about sectoral cheating examples.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	The fact that a mistake was made intentionally is the most obvious distinguishing feature of fraud. Forensic accounting is a rapidly developing field of investigative accounting that aims to determine whether an individual or organization has engaged in an illegal financial activity. With the increasing importance of corporate social responsibility and sustainable development, it is aimed to spread the awareness of transparency in businesses. Within the scope of the course, what should be done within the scope of forensic accounting and in which ways frauds can be prevented will be discussed, by emphasizing what the fraud risk factors are.
COURSE CONTENTS	WEEK TOPICS 1st Week The Concept Of Forensıc Accountıng; Defınıtıons Of Forensıc Accountıng; Basıc Concepts Of Forensıc Accountıng 2nd Week Forensıc Accountıng Professıon; Subject Of Forensıc Accountıng Professıon 3rd Week Reasons For The Need For Forensıc Accountıng; Relatıonshıp Of Forensıc Accountıng Wıth Other Scıences; Qualıfıcatıons Of The Persons Performıng The Professıon Of Forensıc Accountıng 4th Week Dıfferences Of A Forensıc Accountant From The External Audıtor, Dıfferences Of A Forensıc Accountant From The Internal Audıtor 5th Week Dıfferences Of The Forensıc Accountant From The Tradıtıonal Accountant, Dıfferences Of The Forensıc Accountant From The Expert 6th Week Development Process Of Forensıc Accountıng Professıon, Forensıc Accountıng Practıces In The World 7th Week Forensıc Accountıng In Turkey 8th Week Midterm Exam 9th Week Cheatıng Theory 10th Week Cheatıng, Corruptıon And Abuse Concepts, Forensıc Accountıng Technıques 11th Week Steps Of Forensıc Accountıng Process, Forensıc Accountıng Ethıcs 12th Week Fraud, Corruptıon And Fraud Research, Researcher Accountıng 13th Week Cheatıng Preventıon Technıques, Management Of The Rısk Of Cheatıng 14th Week Sectoral Examples Of Cheatıng And Practıce
RECOMENDED OR REQUIRED READING	Akdoğan, N., Doğan, D. U., & Alp, Ö. S. Finansal Olmayan Bilgilerin Raporlanmasında Değişiklikler Ve Güncel Konular, Gazi Kitabevi, 2022.
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 WORKLOAD	Activities Number Hours Workload Midterm exam 1 1,5 1,5 Preparation for Quiz Individual or group work 14 3 42 Preparation for Final exam 1 40 40 Course hours 13 3 39 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 1,5 1,5 Homework Project 2 1 2 Total Workload 146 Total Workload / 30 4,86 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No