ACC 596/697: Fraud Examination Hello, I'm Dr. Michael J. Cerullo, Professor of Accounting at Southwest Missouri State University in Springfield. Welcome to Fraud Examination online. Before we talk a little about the course, let me give you some background about myself. I've been at SMS since 1988. My teaching interest include, Accounting Information Systems, Managerial Accounting, Fraud, and White Collar Crime, and Information Systems Auditing. I've been a certified Fraud examiner since 1994. Since that time, I've completed about 600 hours of continuing professional education on fraud, white collar crime, security, and related topics. I've also published over 150 articles on fraud, internal controls, security and related topics. I made a number of presentations at national and regional meetings on the same topics. The School of Accountancy is really excited to offer the fraud course. We're one of the hundred schools out of 2,500 in the United States offering such a course. we feel we're right at the cutting edge of technology, of fraud education in the United States. This course is going to be differ quite a bit from traditional courses. There will be no lectures, you won't have to come to class. You're going to be more proactive learners than passive learners. This means the bulk of learning will shift to you, the students. My role will be that of a coach, leader, facilitator, guide and motivator. The Fraud Examination course is mainly concerned with occupational fraud committed within organizations. It's main components include, fraud prevention, fraud detection, fraud investigation, financial statement fraud, and fraud committed by employees. To meet the course's objectives, a wild variety of strategies will by employed, including lectures on Macromedia Flash slides, mini-lectures given by yours truly, cases, discussion forums, Internet assignments, fraud videos and several others that can be found on the policy statement. I hope you have a rewarding semester learning all there is to know about fraud, and especially how to apply it in a real world setting. I'll be in contact, take care |