Fraud Prevention and Detection Policy

This paper entails developing a fraud prevention and detection policy for a selected industry or company.

ACC 421: Project Guidelines and Grading Guide
Overview
The final project for this course is the creation of a fraud prevention and detection policy for a selected industry or company. The ultimate objective of forensic
accounting is for an organization to be reasonably certain that it is preventing fraud and that it can detect it if it is occurring. This final product represents an
authentic demonstration of competency because you will use what you have learned to show how you would help an organization achieve these goals.
Main Elements
This project examines fraud prevention and detection. You will select an industry or company to target. The goal is to apply what you have learned in the course
in a real-world situation for an actual industry or company.
Your final fraud prevention and detection policy should cover the following issues:
1. Fraud awareness and prevention policies
2. Individual risk factor management (promotion of moral behavior, code of ethics, etc.)
3. Training
4. Fraud detection and response policies (including evidence gathering)
5. Controls over physical and logical access
6. Employee controls and supervision policies
7. Accounting reconciliation and analysis
8. Organizational audits and the audit function
9. Senior management support and enforcement of the policy
Format
Your paper should be 8–10 pages long, double spaced, and APA formatted. You should incorporate at least five references.
Rubric
Guidelines for Submission: Written components of projects must follow these formatting guidelines when applicable: double spacing, 12-point Times New
Roman font, one-inch margins, and APA citations.
Critical Elements Exemplary (100%) Proficient (85%) Needs Improvement (55%) Not Evident (0%) Value
Main Elements Includes almost all of the main
elements and requirements
and cites multiple applications
to illustrate each element
Includes most of the main
elements and requirements and
cites many applications to
illustrate each element
Includes some of the main
elements and requirements
Does not include any of the
main elements and
requirements
25
Inquiry and Analysis Explores multiple issues
through extensive collection
and in-depth analysis of
evidence to make informed
conclusions
Explores some issues through
collection and in-depth analysis
of evidence to make informed
conclusions
Explores minimal issues
through collection and
analysis of evidence to make
informed conclusions
Does not explore issues
through collection and
analysis of evidence and does
not make informed
conclusions
20
Integration and
Application
All of the course concepts are
correctly applied
Most of the course concepts are
correctly applied
Some of the course concepts
are correctly applied
Does not correctly apply any
of the course concepts
10
Critical Thinking Demonstrates comprehensive
exploration of issues and ideas
before accepting or forming an
opinion or conclusion
Demonstrates moderate
exploration of issues and ideas
before accepting or forming an
opinion or conclusion
Demonstrates minimal
exploration of issues and
ideas before accepting or
forming an opinion or
conclusion
Does not demonstrate
exploration of issues and ideas
before accepting or forming
an opinion or conclusion
20
Research Effectively incorporates at least
five scholarly resources that
reflect depth and breadth of
research
Effectively incorporates four
scholarly resources that reflect
depth and breadth of research
Incorporates three or fewer
scholarly resources that
reflect depth and breadth of
research
Does not incorporate scholarly
resources that reflect depth
and breadth of research
15
Writing
(Mechanics/Citations)
No errors related to
organization, grammar and
style, and citations
Minor errors related to
organization, grammar and style,
and citations
Some errors related to
organization, grammar and
style, and citations
Major errors related to
organization, grammar and
style, and citations
10
Total 100%