Fraud Examination

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Summer 1 2014 - Section 101401 10:30 - 12:45 Monday - Thursday Room 313
Dr. Ted M. Hammett
Office - 317 BBC
(870) 460-1641 Office




Office Schedule:


Day -->     

















By Appoint.


Purpose & Objectives of the Course:

Fraud Examination will help you be a better professional in whatever career path you may choose.  The technology, interviewing, document examination, public records, and other tools you will study will make you a better consultant, auditor, tax professional, or manager, as well as a better more astute investor.

Required textbook and materials:

W. Steve Albrect. Fraud Examination. fourth Edition. Mason, OH: South-Western A division of Thomson Learning, 2012 ISBN: 9780538470841.

Requirements for evaluation:

Homework (Read material and be ready to discuss)  
The Quizzers will be the source of your grade Your final Exam is the Post-Test for the course.  

There is no exemption from the final exam in this class so don't even ask.

Your performance in this subject is directly correlated with your doing the homework and all class assignments.

Attendance Policy:

As part of the requirement of the University I will be taking attendance for each class period.  I have an attendance policy as documented in the "absence and Grading Policy" attached to this outline.   You are all adults and have paid for this course, don't cheat yourself by not attending class.  As a professional, you will be expected to be responsible for showing up for work and accomplishing the tasks required of you.

Statement of Disruptive Behavior:

The following action is prohibited under the Student Conduct Code:  Disorderly Conduct: Any behavior which disrupts the regular or normal functions of the University community, including behavior which breaches the peace of violates the rights of others.

Students with Disabilities:

It is the policy of the University of AR at Monticello to accommodate individuals with disabilities pursuant to federal law and the University's commitment to equal educational opportunities.  It is the responsibility of  the student to inform the instructor of any necessary accommodations at the beginning of the course.  Any student requiring accommodations should contact the Office of Special Student Services located in Harris Hall Room 120; phone 870 460-1026; TDD 870 460-1626; Fax 870 460-1926.

 Please note a change in the last line for the colleges of technology:

McGehee:  Office of Special Student Services representative on campus; phone 870 222-5360; fax 870 222-1105.

 Crossett:  Office of Special Student Services representative on campus; phone 870 364-6414; fax 870 364-5707.


Accountants depend on their integrity as a marketable commodity, other non-accounting majors also have very little of value to offer an employer other than their education and integrity.  If cheating is not a problem to you, you should reconsider your position.  Any student caught cheating will be given a grade of "F" for the course and will not be allowed to take a "W".

Class Schedule:

May 27 Introduction and administrative matters. Chapter 1-2

PowerPoint Ch. 1

PowerPoint Ch. 2
  28 Chapter 3 lecture (film)

PowerPoint Ch. 3

  29 Chapter 4 lecture (film)

PowerPoint Ch. 4

June 2 Chapter 5 lecture (film)

PowerPoint Ch. 5

3 Chapter 6 lecture (film)

PowerPoint Ch. 6

4 Chapter 7 lecture (film)

PowerPoint Ch. 7

5 Chapter 8 lecture

PowerPoint Ch. 8

    9 Chapter 9 lecture

PowerPoint Ch. 9

10  Chapter 10 lecture (film)

PowerPoint Ch. 10

11 Chapter 11 lecture (film)

PowerPoint Ch. 11

12 Chapter 12 lecture (film)

PowerPoint Ch. 12

16 Chapter 13 lecture

PowerPoint Ch. 13

    17 Chapter 14 lecture (film)

PowerPoint Ch. 14

    18 Chapter 15 lecture

PowerPoint Ch. 15

    19 Chapter 16 lecture

PowerPoint Ch. 16

23 Chapter 17 lecture

PowerPoint Ch. 17

    24 Chapter 18 lecture (film)

PowerPoint Ch. 18

    25 Final Examination Room 313 (10:30 - 12:45)