1、訓練學生,面對舞弊查核時,應有的批判性思考與專業懷疑態度
2、訓練學生尋找舞弊案的公開資訊能力
3、訓練學生面對弊案的組織力、反應力1. Train students to have critical thinking and professional skepticism when facing fraud inspections.
2. Train students’ ability to find public information on fraud cases
3. Train students to organize and react in the face of fraud.
美國著作
鑑識會計及舞弊查核(Mary-Jo、Richard、Joseph合著;中華民國會計師公會全國聯合會鑑識會計委員會)
電影教學探討
安隆風暴(ENRON:the smartest guys in the room )
American writings
Forensic Accounting and Fraud Examination (co-authored by Mary-Jo, Richard, and Joseph; Forensic Accounting Committee of the National Federation of Accountants Institutes of the Republic of China)
Discussion on film teaching
ENRON: the smartest guys in the room
評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
---|---|---|
課堂參與討論課堂參與討論 Participate in class discussions |
30 | |
該組現場報告的表達力及反應力該組現場報告的表達力及反應力 The expressiveness and responsiveness of the group’s on-site reports |
40 | |
該組報告資料的完整性及深入度該組報告資料的完整性及深入度 The completeness and depth of the information reported by the group |
30 |