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Fraud Investigation and Forensic Accounting


IESEG School of Management ( IÉSEG )

Class code :



Level Year Period Language of instruction 
Master GE1S2English
Academic responsibilityG.MICKHAIL
Lecturer(s)George MICKHAIL


introductory accounting and auditing.

Learning outcomes

At the end of the course, the student should be able to:
1. Identify the elements of various corruption schemes;
2. Recognize the red flags and warning signs of common fraud schemes;
and 3. Apply fraud theories and use computer-based analytical tools to investigate a contemporary fraud case study.

Course description

Fraud can be devastating to a business, especially in today’s turbulent economy. The prevalence of financial crime in society is a result of financial pressures that bear down on individuals; their need for money and rationalization to commit fraud grows. Detecting fraud, even for a seasoned professional, is not always easy, and preventing it can be twice as challenging. Students will gain a basic introduction to fraud, and will be introduced to a variety of fraud theories and fraud schemes, such as: credit card and identity theft, money laundering, financial statement fraud, and so on. They will also learn how to use computerbased analytical tools to detect fraud and prevent fraud from occurring.

Class type

Class structure

Type of courseNumbers of hoursComments
Face to face
Independent work
Reference manual 's readings4,00   1 hr a day (4 hrs in total) -
E-Learning4,00   1 hr a day (4 hrs in total) -
Research4,00   1 hr a day (4 hrs in total) -
Total student workload28,00  

Teaching methods

  • Presentation
  • E-learning
  • Research
  • Seminar
  • Project work
  • Interactive class


The course comprises 2 main assessments: (a) Applied Group Project [70%] 1. Written report with the findings of the analytical investigation of a fraud case study. [50%] Group of 3 to 5 students. 2. Presentation of the findings of the analytical investigation. [20%] [20-30 minutes / group of 3 to 5 students] (b) Quizzes [30%] [3 to 4 quizzes of 10-15 minutes duration each]

Type of controlDurationNumberPercentage break-down
Continuous assessment
Group Project0,00150,00
TOTAL     100,00

Recommended reading

  • N/A - electronic resources only -

* This information is non-binding and can be subject to change
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