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IESEG School of Management ( IÉSEG )

Code Cours :



Niveau Année de formation Période Langue d'enseignement 
MSc in Accounting, Audit and Control1S1S2English
Professeur(s) responsable(s)DL.MCALEER

Pré requis

The course builds on the concepts and methods covered in a basic financial accounitng and auditing courses. Student should be familiar with basic financial statements, the accounting process and the systems of internal/external audits.

Objectifs du cours

At the end of the course, the student should be able to :
The purpose of this course is to provde students an introduction to forensic accounting and fraud risk management including its role within organizationas and society. The class will explore examples of legal systems and corresonding regulations impacting forensic accounting and fraud. The areas covered by the course will be applied to recent events involving fraud investigations which will serve as the case studies for the class.

Contenu du cours

On successful completion of this course, students should be able to:
*Define financial fraud, forensic accounting and types of fraud

*Comprehend the fraud deterrence cycle and auditing history timeline

-*Interpret AICPA procedures for defining and detecting fraud (SAS99)

-*Frame and interpret SOX procedures

*Describe the COSO framework and its relation to financial fraud

*Uncerstand the Psychology of the Fraudster

*Interpret the impact of legal, political and economic environments on multinational companies’ decision-making and financial reporting requirements

*Master techniques to initiate, condcut and complete fraud investigative actions in multinational companies.

Modalités d'enseignement

Organisation du cours

TypeNombre d'heuresRemarques
Face to face
Interactive class16,00  
Independent study
Group Project4,50  
Individual Project4,50  
Charge de travail globale de l'étudiant25,00  

Méthodes pédagogiques

  • E-learning
  • Project work
  • Interactive class
  • Case study


The overall assessment will comprise a series of in class group case studies with one case being presented by the group and an individual case study style project to be undertaken by students after completion of the 16 interactive class hours.

Type de ContrôleDuréeNombrePondération
Group Project2,00140,00
Individual Project3,00160,00
TOTAL     100,00


  • All information concerning the course will be published on the course website ( -

Ressources internet

* Informations non contractuelles et pouvant être soumises à modification
Vidéo : Un campus à vivre
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