ACCT 660 is information technology and fraud in Liberty's MS in Accounting. Its written work is four long forums, two chapter-by-chapter reading outlines of Nigrini's Forensic Analytics, and a two-part research project on a company where IT was used to commit fraud in the last 10 years.
Liberty's catalog lists the course as ACCT 660 Information Technology and Fraud, 3 credit hours; Canvas and the course guide file print it as ACCT660.
What ACCT 660 covers
The catalog description: This course explores how information technology may be utilized as a tool to prevent and detect fraud
The course explores how information technology can be used to prevent and detect fraud. The text is Nigrini, Forensic Analytics, two or three chapters a week.
There are no exams. The forums carry 500 points (90 for the thread, 35 for the replies), the research project 350 and the reading outlines 150. The project topic is submitted in Week 2 (a zero-point step).
Textbook named in the published guide: Nigrini, Forensic Analytics (2011). Check the current edition in your Canvas section.
ACCT 660 assignments, week by week
Every graded written assignment in the published guide has its own how-to guide below. Quizzes, exams, checklists and class introductions are left out because there is nothing to write.
| Week | Assignment | Points | Length |
|---|---|---|---|
| 1 | Discussion Board Forum 1 | 125 | Thread at least 750 words; replies 250 words |
| 3 | Discussion Board Forum 2 | 125 | Thread at least 750 words; replies 250 words |
| 3 | Reading Outline 1 | 75 | At least 1 page per chapter, double-spaced |
| 4 | Individual Research Project Part 1 | 175 | At least 2,000 words |
| 5 | Discussion Board Forum 3 | 125 | Thread at least 750 words; replies 250 words |
| 7 | Discussion Board Forum 4 | 125 | Thread at least 750 words; replies 250 words |
| 7 | Individual Research Project Part 2 | 175 | At least 2,000 words |
| 8 | Reading Outline 2 | 75 | At least 1 page per chapter, double-spaced |
Week 1: Discussion Board Forum 1
A 750-word thread with 3 scholarly references in Week 1, then two 250-word replies with 2 references each in Week 2. How to write ACCT 660 Week 1 Discussion Board Forum 1.
Week 3: Discussion Board Forum 2
A 750-word thread in Week 3 and two 250-word replies in Week 4. How to write ACCT 660 Week 3 Discussion Board Forum 2.
Week 3: Reading Outline 1
A detailed outline of each Nigrini chapter read so far, at least 1 double-spaced page per chapter. How to write ACCT 660 Week 3 Reading Outline 1.
Week 4: Individual Research Project Part 1
A 2,000-word background of your chosen company and its IT-enabled fraud: how it was done, how it was discovered and who was involved, with at least 5 sources. How to write ACCT 660 Week 4 Individual Research Project Part 1.
Week 5: Discussion Board Forum 3
A 750-word thread in Week 5 and two 250-word replies in Week 6. How to write ACCT 660 Week 5 Discussion Board Forum 3.
Week 7: Discussion Board Forum 4
A 750-word thread in Week 7 and two 250-word replies in Week 8. How to write ACCT 660 Week 7 Discussion Board Forum 4.
Week 7: Individual Research Project Part 2
A 2,000-word discussion of how you would have detected or investigated the fraud from Part 1 and how a biblical worldview shapes your approach, with at least 5 sources. How to write ACCT 660 Week 7 Individual Research Project Part 2.
Week 8: Reading Outline 2
A detailed outline of the remaining Nigrini chapters, at least 1 double-spaced page per chapter. How to write ACCT 660 Week 8 Reading Outline 2.
How ACCT 660 is graded
The published guide totals 1,010 points. The four forums are 125 each (500), the research project parts 175 each (350), the two reading outlines 75 each (150) and the checklist 10.
| Graded item | Points |
|---|---|
| Discussion Board Forums (4) | 500 |
| Individual Research Project Part 1 | 175 |
| Individual Research Project Part 2 | 175 |
| Reading Outlines (2) | 150 |
| Course Requirements Checklist | 10 |
The published scale puts an A at 940 to 1010 points.
Week timing in the published guide: Each course module/week begins on Monday morning at 12:00 a.m. (ET) and ends on Sunday night at 11:59 p.m. (ET). The final module/week ends at 11:59 p.m. (ET) on Friday.
How to approach ACCT 660
Choose a company where IT was used, at least in part, to commit fraud within the last 10 years: payroll systems manipulated to create ghost employees, accounting entries altered in an ERP system, insider data theft, or a vendor fraud run through an AP system. You need enough public reporting (news, SEC or DOJ releases) for a 2,000-word background.
Keep outlining each Nigrini chapter as you read; the two outline submissions cover the chapters read so far.
Questions students ask
What company can I use for the ACCT 660 project?
A company where fraud occurred in the last 10 years and information technology was used, at least partly, to commit it.
How long are ACCT 660 forum posts?
Threads at least 750 words with at least 3 scholarly references; replies to 2 classmates of 250 words with at least 2 references each.
Working through ACCT 660 now?
Tell us the week and the assignment. A tutor who knows the course replies with a plan for the draft.