ACC 543 – Computer Audit & Investigation
A2, 2011
School of Business


Dr. Raymond S. Kulzick, CPA, CFF, CFE, FCPA, CDFA
St. Thomas University
School of Business - OMH
Phone: 305.628.6624


This is an elective course in the Master of Accounting and Master of Business Administration (Accounting Specialization) programs. It is one of the courses in the Forensic Accounting Specialization (MAC) or Certificate. It is both a content and process course. Since process is a significant component of the course, participative instructional approaches are utilized as time permits.

The major course objectives are:



Arens, Alvin A. & Elder, Randal J. (2008). Computerized Auditing Using ACL (2nd ed.). Okemos, MI: Armond Dalton Publishers. This book comes with software and a reference book, shrink-wrapped. Do not buy used. ISBN 978-0-912503-29-5.

CaseWare IDEA Inc. (2010). IDEA Version 8 Workbook. Toronto, CA: Author. This book comes with software, shrink-wrapped. Do not buy used.

Coderre, David G. (2009). Computer-aided fraud prevention & detection: a step-by-step guide. Hoboken, NJ: John Wiley & Sons, Inc. This book comes with software; be careful if you are buying used. ISBN 978-0-470-39243-0.

Handouts and other materials as provided.


        Basic proficiency with Excel and Word.
        Undergraduate Accounting Information Systems (ACC 304 or equivalent)
        Undergraduate Auditing (ACC 402 or equivalent).


Internet access is required. This is most convenient from your home; however, the University does provide such access to students from the library. You are required to check my web site: at least weekly for updates and further information regarding the course.


This course requires significant student access to a computer. You must have your own computer capable of running Windows programs for this course. STU lab and classroom computers are not available. It will be most convenient for you and save you some time if you have a laptop that you can bring to class with you and then use for your homework. Note a laptop is not required.


The course requires a research project. Students are required to access primary sources of information. More information is provided during the course.


General. Students are expected to come to each class with all reading, computer and writing assignments completed. Written cases, projects and assignments are to be submitted to the instructor prior to the beginning of the class for which they are assigned. No case, project or assignment may be submitted late.

If you want your quizzes, projects, or other papers back after the end of the semester, you must pick them up within 2 weeks after classes begin for the following semester, or provide a STAMPED self-addressed envelope.

YOU are responsible for monitoring your progress and dropping in a timely manner if appropriate. DROP DEADLINES ARE ENFORCED.

All papers are to be typed and in the prescribed format. It is required that students utilize a word processor and spell checker. Poorly written papers and those with misspellings are not acceptable at the graduate level. Please do not use covers or binders; staple in the upper-left corner. Points will be deducted for improper style, grammar, or spelling.

Integrity. No professional can maintain credibility using another's work, whether that person is a fellow student or a published writer. All work is to be SOLELY and COMPLETELY done by the individual student. READ THE ATTACHED STATEMENT ON PLAGIARISM. Copying (including rephrasing) even one sentence without proper attribution constitutes plagiarism. A student whose paper is copied is equally at fault as those who do the copying. Keep your work confidential and to yourself! Not everyone is as honest as you are. Students should carefully read, understand and abide by the attached statement on plagiarism and the Graduate School Policy on Academic Conduct in the current catalog and student handbook.

Individual Projects. A number of individual projects are required. These are to be submitted as assigned by the due date. Late papers are not accepted. These are individual efforts and absolutely no collaboration or assistance of any kind is allowed on these projects. If you miss class, it is your responsibility to obtain the necessary project information (which may include data files). Although projects will be graded on the basis of content rather than length, full and complete answers are expected.

Class Attendance & Participation. This is a lab-type course and ATTENDANCE IS REQUIRED. Every student is expected to participate and contribute to the group's learning experience in a consistent, accurate, and constructive manner. The quality of preparation for class discussion will be a significant factor in the participation grade.

Quizzes & Computer Homework. Usually there will be a weekly in-class quiz. Most weeks there will also be a computer homework assignment. There are NO MAKEUPS. The lowest grade for each is dropped. Quizzes are drawn from the texts, cases, lectures, projects and any assigned supplementary materials. You will be held accountable for all assigned material, whether or not it is discussed in class.


        Quizzes                               20%
        Computer Homework        20%
        Projects                               45%
        Class participation            15%

A = 93.0 - 100
A- = 90.0 -92.9
B+ = 87.0 -89.9
B = 83.0 -86.9
B- = 80.0 -82.9
C+ = 77.0 -79.9
C = 73.0 -76.9
C- = 70.0 -72.9
D+ = 67.0 -69.9
D = 60.0 -66.9
F = 0-59.9

- 2/11/2011 -


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Copyright © 2007-2011 Raymond S. Kulzick - Last modified: February 11, 2011