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Identical coursesFraud and Data Analytics (B-KUL-HMA95A)
Vanhaverbeke Steven (coordinator) | Vanhaverbeke Steven Aims
1.1 (ACC) analyses accounting-related operational problems and issues, with special attention to the business context.
4.1 (ACC) keeps up with societal, international and organisational developments and formulates a well-motivated argument regarding the relevance of these developments in terms of the organisation's internal and external financial reporting.
4.2 (ACC) reflects critically upon the implementation of relevant societal, international and organisational developments in the organisation's internal and external financial reporting, taking into consideration regulation and the specific business context.
10.1 (ACC) keeps up with recent trends in accounting-related themes, considering practitioner-oriented, policy-oriented, legal and scientific data sources.
10.2 (ACC) integrates practitioner-oriented, policy-oriented, legal and scientific information on specific accounting-related themes and formulates a well-motivated argument regarding the relevance of a specific theme for the organisation.
10.3 (ACC) reflects critically upon the implementation of important evolutions and innovations in internal and external financial reporting within the organisation, taking into consideration regulation and the specific business context.
11. Acknowledge the importance of life-long learning and the need for constant development.
11.1 is aware of the rapidly evolving knowledge society that he/she will enter and therefore understands the need for maintenance and improvement of acquired knowledge, skills and competences and acquisition of new knowledge, skills and competences.
Previous knowledge
This course requires knowledge of financial accounting and management accounting.
This knowledge is provided in the following bachelor (or bridging) courses provided at the Brussels campus of KU Leuven:
- (Financial) Accounting in Bachelor BA/HW
- Financial Statement Analysis in Bachelor HW/BA
- Management Accounting in Bachelor BA/HW
- Internal and External Financial Reporting in the bridging program BA/HW
Is included in these courses of study
Activities
6 ects. Fraud and Data Analytics (B-KUL-HMA95a)
Content
Upon completion of this course, students will be able to:
- Assess various strategies for structuring enterprise data and prevalent data models.
- Apply and analyze diverse types of data analytics techniques
- Apply and evaluate a range of data visualization techniques to communicate findings effectively.
- Apply, analyze and evaluate analytic techniques used in auditing, management accounting, financial and tax accounting
- Address and refine results in a manner that provides valuable information to management and other decision-makers.
- Analyze and discuss academic articles that deal with fraud.
- Identify controls that prevent and detect fraudulent behavior, from the “tone at the top” to security measures on the shop floor.
- Conduct a basic forensic investigation.
Course material
Compulsory material: Richardson, V., Terrell, K. L., & Teeter, R. A.. Data Analytics for Accounting. New York: McGrawHill
Format: more information
The content of this course is taught by means of lectures.
The lectures contain theory and exercises, and are used to get familiar with the new course content.
During the lectures, the professor will use simple and practical examples to make the course content more clear, concrete, and practical.
Evaluation
Evaluation: Fraud and Data Analytics (B-KUL-H75928)
Explanation
The evaluation consists of a final exam and take-home exercises. The take-home exercises can be completed in groups of 2-5 students or individually.
The final grade is a weighted score that is determined as follows:
- If a student obtains a grade of less than 10/20 in the final exam, the final grade of that student is the score in the final exam.
- If a student obtains a grade equal or higher than 10/20 in the final exam, the final grade of that student is the weighted combination of the score in the exam (70%) and the average score in the assignments (30%).
Information about retaking exams
The determination of grades is the same between the first and second examination opportunity.
The grade attained for take-home exercises during the first exam period will be transferred to the second exam opportunity. Further, students make a new written exam during the second exam period. The final grade is determined by both elements, similar to the description for the first exam opportunity.