Forensic Accounting Syllabus (2) 2016

The John Massey Schoolof Business
An AACSB Accredited Program Page 1
FORENSIC ACCOUNTING 3413
Tentative Schedule
Spring 2016
Instructor: Dr. G. Stevenson Smith, PhD, CPA, CMA
John Massey Endowed Professor of Accounting
Office Hours: Monday: 10:30-1:00 By prior e-mail appointment
Tuesday: 9:30-10:00 and 1:45-3:00
Wednesday: 12:00- 4:00
Thursday: 9:30-10:00 and 1:45-3:00
Other times by appointment
E-mail: sgsmith@se.edu
Office: 204 Russell Building
Office Phone: 580-745-2498
Office Fax: 580-745-7485
Class Meetings: 10:00-12:15 Tuesday-Thursday; Room R223
Books: A. Required Texts:
(1) Forensic and Investigative Accounting, 7th Edition by Crumbley, Heitger, and Smith (CCH) 2015. ISBN
9780808040736
(2) Case Studies in Forensic Accounting and Fraud Auditing (Case Book), CCH 2013 ISBN
9780808036449
B. Other Useful Resources:
(1) Textbook website: http://www.cchstudymate.com
(2) The Blackboard website for the class.
(3) Various websites as listed on the syllabus and mentioned in class
Nevercall anaccountantacredit to his profession;agoodaccountantisa debit tohis profession.
Sir CharlesLyell

JMSB Vision Statement
The vision of the John Massey School of Business is to be a leader and innovator in higher education in business in the
service region and provide an environment of academic excellence that enables business students to reach their highest
potential.
JMSB Mission Statement
The mission of the John Massey School of Business is to be a premier business program. We will prepare our business
and aviation students to meet the global challenges in a competitive and ever changing environment by providing an
excellent and continuously improving learning atmosphere that emphasizes both academic and applied knowledge. We
will be a responsible partner in the economic development and quality of life of the region by providing the effective
application of knowledge.
Accounting Department Mission Statement
The mission of our accounting program is to prepare ethical and technology knowledgeable students for careers in
accounting practice and business as well as for entry into business graduate programs.
Course Objectives
The primary objective of this course is to help you learn about how fraudulent financial practices are implemented and
identified in business and government. Examples of such financial frauds continually appear in the business press. As
we proceed through the course, we will analyze how such crimes are committed. In order to study such crimes, we need
to have a basic understanding of computer forensics practices related to these fraudulent acts. Our study will be from the
perspective of the investigator and perpetuator. Neither a cursory review nor an intense cram session is enough to
successfully succeed in this course. You will spend 15 hours a week, at least, outside the classroom to complete the
assigned readings, homework, and achieve the following course objectives.
1. Acquire an understanding of the fraudulent accounting methods.
2. Distinguish between unethical and illegal practices.
3. Apply fraud/forensic analysis to “real” case work.

4. Understand how to preserve electronic evidence.
5. Understand how practicing accountants need to be able to interact with computer forensic specialists.
Topics include money laundering, valuation of economic assets, valuation of assets, cybercrime, and financial statement
misrepresentation. The textbooks and other online sources will be used to cover the topics in the course. Although it is
not required, you will be asked to bring your laptop to class with you on days specified in the syllabus
Course Schedule and Method of Instruction
During the semester, subject matter in the course will be discussed using an interactive lecture method whereby students
are asked to solve selected problems or make presentations in the classroom in accordance with the following Tentative
Schedule. Part of those exercises will involve the use of a laptop in the classroom. Each laptop needs to be connected to
the University’s wireless system. Classroom work on the computers may be completed in a group context.
All material (text and discussions) needs to be reviewed in depth prior to all quiz/tests. The course will follow the Tentative
Schedule, but the instructor reserves the right to make changes when necessary.
Tentative Schedule:
Date Chapter/Reading Assignment
Jan
12
Chapter 1
Introduction to
Forensic and
Investigative
Accounting
Orientation; and Video Discussion: Forensic accountants
https://www.youtube.com/watch?v=OHLMxzUuVsw
http://www.youtube.com/watch?v=VrARLen4hIk
Anatomy of Fraud: http://www.youtube.com/watch?v=YyXYgPCrwq0
Chapter 1: 4,17,30,31,50,68
Jan
14
Chapter 2 Forensic
Accounting
Education,
Institutions, and
Specialties
Foreign Corrupt Practices Act: https://www.youtube.com/watch?v=S4BUpVkpsic
Chapter 2: 6, 11,16,29, 33,

BRING LAPTOP:
Make sure you
have access to the
SE’s WIFI (IP and
webcams)
Blackboard: So You Want To Be A Forensic Accountant?
.
Google Hack on webcams;
Printer Friendly PDF (http://www.printfriendly.com/browser_tool)
Growth of Forensic Accounting
http://www.accountancyage.com/aa/interview/2129978/video-forensic-
accounting-grows-downturn
Jan
19
Chapter 3
Fraudulent
Financial Reporting
Chapter 3: 1, 5, 7,8, 21,31,69
Case Book: Case 15; Moonstay. (HW)
Jan
21
Chapter 13:
Investigation of E-
Data
Bring Laptop
Chapter 13: 3, 5, 8, 12, 13, 14, 16, 17, 21, 22
Blackboard: Read Paper on Jumplister. Using Jumplister to identify fraudulent
documents.
Forged E-mail issues: http://www.wikihow.com/Forge-Email
Anonymailer: http://www.anonymailer.net/
E-mail investigation:
Gmail and Yahoo: https://www.youtube.com/watch?v=znECvI_6nC8
Outlook: https://www.youtube.com/watch?v=QY_fzsdoBf8
Hotmail: https://www.youtube.com/watch?v=rDES7-oCOWY
Tutorial on headers: https://www.youtube.com/watch?v=LU649WNhFeE
Demo: What is a Remailer? How important?: https://ultimate-
anonymity.com/web-based-remailer.htm or http://remailer.paranoici.org/ and

http://gilc.org/speech/anonymous/remailer.html
Jan
26
Chapter 13
Investigation of E-
data
Bring Laptop
Chapter 13: 31, 32, 33, 38, 41 (add graphic), 44
Demo: NirSoft Utilities (pick one to be approved): http://www.nirsoft.net/
Demo: Using Tor and Onion Routers. See paper: Advances in Onion Routing;
download and demo Tor Browser (https://www.torproject.org/
Demo: Netstat; see Using Netstat:
http://www.youtube.com/watch?v=yp5_xymvUck
Bring Laptop to investigate IP addresses and domain names.
Look up an IP address: http://network-tools.com/
Analyze a website: http://w3bin.com/
Domain information: http://www.checkdomain.com/
Trace Route: http://www.traceroute.org/
Internet ID tools: http://www.december.com/net/tools/
Find your IP the way others find your IP:
http://www.wikihow.com/Find-the-IP-Address-of-Your-PC
http://whatismyipaddress.com/?gclid=CLvCy_W_iKYCFcNi2godRmWhWA
OPTIONAL
IP Shut downs: https://www.youtube.com/watch?v=dUg-
4F1NjQo&feature=relatedd
Jan
28
Chapter 14 Digital
Forensic Analysis
Chapter 14: 2, 3, 4, 6, 10, 14
Blackboard: My social security number –How Secure Is It?
Spammic Encoded Messages: http://www.spammimic.com/

Privacy of
Information:
Individuals
Bring Laptop
Blackboard: Using PGP
Available Demos
Demo: (1) WebGoat Exploit Kit, (2) Angler Exploit Kit
(https://iicybersecurity.wordpress.com/2015/05/08/how-the-powerful-and-
dangerous-angler-exploit-kit-works/) and https://blogs.sophos.com/2015/07/21/a-
closer-look-at-the-angler-exploit-kit/ (3) Metasploit Exploit Kit
(http://www.metasploit.com/) and (http://www.kahusecurity.com/2011/metasploit-
pack/)
Webgoat explanations::
(https://www.youtube.com/watch?v=6HJjnzmv2Xs) and
(https://www.youtube.com/watch?v=ZNTxis0zKzs) and
(http://webappsecmovies.sourceforge.net/webgoat/)
Demos on nontracking search engine (1) DuckDuckGo; (2) Startpage; (3)
Ghostery; (4) Privacyfix; (5) Blur
Feb 2 Chapter 14:
Privacy of
Information:
Individuals
Bring Laptop
Demos on encryption (1) CyberGhostVPN (2) Tor servers
Demo disappearing email: https://burnnote.com/ and http://www.cnet.com/how-
to/send-self-destructing-messages-with-burn-note/
Find someone: http://www.whowhere.com/
Telephone Lookup: http://tnid.us/
Cenus:
http://search.ancestry.com/search/grouplist.aspx?group=USFEDCEN&o_xid=218
37&o_lid=21837&o_sch=Search
Birthdate: http://www.ussearch.com/ (paid site)
Social Security Numbers: http://www.socialsecuritynumbersearch.us/

Public Records: http://www.spiesonline.net/public.shtml
FakeIDUK: http://fakeiduk.com/
FakeID: http://www.fake-id.cc/
Really Good Fakes: http://www.reallygoodfakes.com/
Feb 4 Privacy of
Information:
Corporations
Chapter 14 Digital
Forensic Analysis
Chapter 14: 16, 17, 20, 24, 26
Group Case: Case 18 in Case Book. Provide group members’ names
Blackboard: Read about corporate data breaches in Calculated Risks, Data
Breach and the Mid-Market Company.
Also see:
http://www.scottandscottllp.com/main/business_impact_of_data_breach.aspx
Visit: Corporate Information Breach websites; http://www.privacyrights.org/data-
breach
SEC Guidance on CyberAttacks: CF Disclosure Guidance: Topic No. 2
http://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic2.htm
Find SEC corporate footnote disclosure about cyberattacks.
Demo: Privacy laws in Europe and US. Emphasis in paper, e-discovery and legal
frameworks governing privacy (Rand Report)
-----------------------------------------------------------------------------------------
OPTIONAL
BRB Publications (free public records): http://www.brbpublications.com/
Department of Justice website: (http://www.justice.gov/)
Feb 9 Exam I (100 pts) Chapters 1, 2, 3, 13, 14 and classroom material and Blackboard readings
Feb
11
Chapter 15
Cybercrime Legal
Chapter 15: 4, 5, 7, 9, 10, 13, 14, 19, 21

Issues
Data for Benford’s
Law:
44.45
55.56
71.33
11.66
80.90
23.45
12.88
70.50
89.77
12.45
40.49
Denial of Service Attacks:
Note: In the Police and Justice Act 2006, the United Kingdom specifically outlawed denial-of-
service attacks and set a maximum penalty of 10 years in prison.[28]
In the US, there can be a
serious federal crime under the Computer Fraud and Abuse Act with penalties that include years
of imprisonment. Many other countries have similar laws.[29]
Definition of Denial of Service (DOS): https://www.computerscience1.net/denial-
of-service_attack
DOS Tool: http://security.stackexchange.com/questions/13039/how-to-conduct-
ddos-attack-practically
---------------------------------------------------------------------------------------------------------
Demo: WiGlE: How related to fraud determination? Needs registration. Geo
Locator of WIFI https://wigle.net/
Feb
16
Chapter 15
Cybercrime
Management
Demo: See Benford Data. Explain Benford’s Law and its use in fraud analysis;
Benford checker online: http://benford.cloudcontrolled.com/#
Demo: Explain Zipf’s Law and its use in fraud analysis. Online calculator:
http://demonstrations.wolfram.com/ZipfsLawAppliedToWordAndLetterFrequencie
s/
Demo: Explain Levenshtein Distances in words and its use in fraud analysis:
See Case 7 and: http://planetcalc.com/1721/ and
http://www.kurzhals.info/static/samples/levenshtein_distance/
Feb
18
Chapter 15
Cybercrime
Chapter 15 24, 25, 27, 30, 32 (in class)

Management
Bring Laptop
Blackboard: Cyberwar and Customary International Law Chicago Journal of
International Law Read only Part I, II, III(B)
Blackboard: (1) The Post that May Never Be Seen—Legality of Hacking; (2)
Cyber Insurance 101
Demo: Steganography (Stego): OurSecret (http://download.cnet.com/Our-
Secret/3000-2144_4-75553911.html) and
http://www.ilovefreesoftware.com/09/featured/5-free-steganography-tools.html
Demo: Nmap (https://nmap.org/download.html)
http://www.youtube.com/watch?v=4WuglJA9H6o
http://www.youtube.com/watch?v=zzUeG0yzc6g
Feb
23
Chapter 7
Money Laundering
Chapter 7: 3, 4, 5, 8, 9, 10, 12, 14, 15, 21, 22
Case 12 in Case Book
Blackboard: Read, Technology in the Fight Against Money Laundering
Demo: Safe Harbor Rule and Financial Data. Start with this paper
(http://www.pcworld.com/article/2989735/privacy/eu-us-safe-harbor-agreement-
is-invalid-court-rules.html)
Demo: Keylogger software. How used in fraud investigations? See question 32
in Chapter 7, p. 7-39
Feb
25
Chapter 7 Money
Laundering
Chapter 7: 27,28, 30, 34, 35
Speaker: ?
Read Casino Money Laundering: http://tucson.com/news/local/feds-target-
casino-money-laundering/article_abb1c2b0-e8bc-5e6d-9a7c-d8ffca60d601.html

Also: Caesars Fined $9.5 Million Over Lax Money-Laundering Controls
(http://www.wsj.com/articles/u-s-fines-caesars-8-million-over-money-laundering-
controls-1441721034)
Mar 1 Chapter 17
Business
Valuations
Chapter 17: 1, 2. 6, 7, 8, 11,13, 17,18
Read: Business valuation case:
http://www3.cbiz.com/valuationgroup/page.asp?pid=1583
Chapter requires Present Value Tables or Business Calculator
Mar 3 Chapter 17
Business
Valuations
Chapter 17: 20, 21, 22, 23
Mar 8 Exam II (100 pts) Chapters 15, 7, 17 and classroom material and Blackboard readings
Mar
10
Chapter 16
Valuation of
Cybercrime Losses
Chapter 16: 2, 3, 6, 9, 10,12
Read: (1)Definition of Digital Assets:
http://www.iptvdictionary.com/IPTV_Dictionary_DRM_Digital_Assets_Definition.ht
ml
(2)How to Value Digital Assets: http://newschoolsecurity.com/2009/10/how-to-
value-digital-assets-web-sites-etc/
Mar
22
Chapter 16
Valuation of
Cybercrime Losses
Chapter 16: 13, 14, 15,16,18, 19, 21
Mar
24
Chapter 12
Valuation of
Economic
Damages
(personal)
Chapter 12; 2, 3, 4, 5, 6, 10, 11, 13, 21, 22, 28, 30, 31
Read: Blackboard, Compensatory Damages on Lost Wages Claims

Mar
29
Chapter 10:
Commercial
Damages
(overview)
Chapter 10: 5, 6, 7, 9, 11, 15, 24, 26
Mar
31
Exam III (100 pts) Chapter: 16, 12, 10 and classroom material and Blackboard readings
Apr 5 Chapter 4
Detecting Fraud in
Financial Reporting
Chapter 4: 3, 7, 9, 22, 25, 28, 30, 32, 41, 42, 43, 90
Blackboard Case: Kendallville Bank (Group Case)
Apr 7 Chapter 5
Employee Fraud
Chapter 5: 3, 5, 8, 10, 15, 19, 22, 23, 24, 29, 16, 18,
Blackboard Case: Kendallville Bank
See Bernie Madoff (only first 5 minutes):
http://www.youtube.com/watch?v=auSfaavHDXQ
Fraud Interview Methods Video (about 8 minutes):
https://www.youtube.com/watch?v=zuxLiCG4SkE
Crime Scene Investigation(in class; need updated adobe flash)
http://horton.com/consulting/portfolio/V3_Crimescene/player.html
Read Blackboard Fraud Interview: (1)Using Fraud Assessment Questioning to
Detect Fraud
Apr
12
Chapter 5
Employee Fraud
Chapter 5: 33, 37, 38, 49, 54, 55, 56
Finish Blackboard Case: Kendallville Bank
Case Book Case 3 Employee Fraud at Miami Rehabilitation Center (Interviewing)
Only answer questions 1, 4, 5
Apr
14
Chapter 6 Indirect
Methods of
Chapter 6: 5, 8, 9, 12, 13, 30, 33,
Read Blackboard: Use of indirect methods to estimate income (Only read up to

Reconstructing
Income
Part III on page 8)
Apr
19
Chapter 6 Indirect
Methods of
Reconstructing
Income
Chapter 6: 40, 41, 44, 45, 55, 62
Apr
21
Appendix 3
Bring laptop
What is IDEA? Watch (about 2 minutes):
https://www.youtube.com/watch?v=1MQZTxyTX0o
Also see pages 13-25 and 13-26 in the textbook
Appendix 3: Download IDEA software before class
Apr
26
Appendix 3
Bring laptop
Appendix 4.
Chapter 4 86(a) 50 minutes; https://www.youtube.com/watch?v=ZetoaYhzAhQ
Apr
28
Appendix 3
Bring laptop
Work on Appendix 4 case
Class Policy
There will be no makeup on any missed exams, homework submissions, lab work, bonus points, or quizzes. You
must be in class to complete your classroom work. Attendance is expected. Any points given on days missed cannot be
made up. Students are expected to try to complete all assigned problems. You should expect that similar (not the same)
problems would be used on the exams and quizzes/tests. Cell phones are not to be used during the exam nor are
calculators to be shared during the exam.
Exams may consist of a written portion and a lab portion depending on the nature of the class discussion. No extra time
beyond the allocated class time will be provided to complete these short exams. Any incomplete questions will be
marked as incorrect.

No grades will be given over the phone or through e-mail. To receive your grade, please check the appropriate University
website.
Cheating in any form is not tolerated. At a minimum, you will receive a grade of zero on the assignment but expulsion
from the course is also a possibility. Please see the Academic Honesty Policy for the School of Business, attached as an
Addendum to this syllabus, for details.
Academic Integrity
"Plagiarism is the intentional or unintentional presentation of another person's work as one's own. Plagiarism includes,
but is not limited to: (1) copying verbatim all or part of another's work; using phrases, charts, figures, illustrations, or
mathematical or scientific solutions without citing the source; and paraphrasing ideas, conclusions, or research without
citing the source [definition adapted from UMUC Policies at www.umuc.edu]." Today special care needs to be exercised
in using Internet sources. The use of any Internet material in submitted classroom work should follow the reference style
formatting at: http://www.chicagomanualofstyle.org/tools_citationguide.html
Resubmission of a work produced for one course in a subsequent course is also considered academic dishonesty and will
be and will be considered another example of plagiarism. It is the student's responsibility to seek clarification from the
instructor regarding how much help may be received in completing an assignment or project and what references need to
be cited.
Book and Calculator
Students should bring their book and calculator to class every day, as you will need both to solve classroom problems,
quizzes, and earn extra points.
Case
Cases (75 pts): For full credit, all submitted cases should have a title page including at a minimum a case title, and names
of students in the case group. Points will be deducted from cases submitted after the scheduled submission time at the
rate of 10 points for each day or partial day the case is late, i.e. Cases selected and the date of presentation must be
recorded the Case Sign-Up Sheet and approved by the instructor. The case will be assigned from either the material in
the textbook or from other material selected by the instructor. Use the reference style in The Chicago Manual of Style.

Class members will be expected to work in groups of three to solve some cases and by themselves with other cases. If in
a group, all group members are expected to contribute to case solution. If a group member consistently fails to make a
contribution, the other group members may vote to fire the noncontributing member. In this situation, the fired member
will be left to complete group assignments on an individual basis. In such a case, no extension of time for completion will
be provided to the “fired” case member.
Cases will be evaluated based on their professional preparation (title page, list of members, spelling, sentence structure,
literal and logical presentation of ideas, etc.), the correctness and completeness, depth to which the questions are
completed. All cases will be discussed in the classroom.
Case reports need to be double-spaced and use 12-point Arial font.
All group members will receive the same number of points that is given to the group case
Scoring
The classroom exams are scheduled for 75 minutes and the final exam is scheduled for 2 hours. The materials used on
the tests are taken mainly from the textbooks, but questions can include other material that was discussed in class, i.e.,
online materials. It is your responsibility to be familiar with all the testable material prior to the exams. The final exam is a
comprehensive test. The following point value will be placed on course assignments.
4 Exams, including final
(100 points each)
400
Demos (3 each) 30
Cases (seeing scoring at
end of syllabus
75
6 Homework assignments
(10 ea.)
60*
Total Points **565

_________
*Selected homework assignments (6) will be turned in at the end of daily class for a possible total of ten points on each
assignment. If the assignment is not correctly worked or prepared in an unprofessional manner, points will be deducted.
There will not be any advanced notice on the problem which will be collected.
** At the instructor's discretion, additional points may be given for bonus activities in the classroom (quizzes or homework)
or on the examinations.
__________
No calculators or other electronic devices can be shared during the testing periods. Students will be expected to be
seated in the classroom at the maximum distance from each other during the exams/quizzes unless they are doing group
work. Graded exams/quizzes will be returned for your review, but all tests/quizzes must be turned in to the instructor after
the classroom review. All exams/quizzes will be destroyed 30 days after the end of the course.
Final Exam (in the classroom)
The final examination will be taken in-class. Two hours are allocated to take the final examination. If the final exam is
missed a grade of F will be received in the course.
May 5 (Thursday) 8:00AM-10:00AM in the classroom.
E-mail Address Procedure
You must have a valid SE e-mail address to participate in the course. Be sure to use “ACCT xxx” in the subject line of all
e-mail, and your name in the body of every e-mail you send. You are identified by your name, not your e-mail address, on
the Registrar’s printout and in the grade book.
Grading Scale
The following percentage scale will be used based on total points. Points, not percentages, are used to determine you
final grade.

90-100% A
80-89% B
70-79% C
60-69% D
0-59% F
Classroom Etiquette
There is no eating or drinking allowed in the classroom. This is the stated policy of our Dean. Please do not hold
conversations with classmates whenever the professor or another student is speaking. Please keep your feet on the floor
and off the desk in front of you while in the classroom. Also refrain from writing and passing notes or participating in other
distractive behavior. Turn your cell phone off so it does not ring in the classroom. Please do not wear ear buds during
the lectures. Your undivided attention in class is important along with an atmosphere of mutual respect for all. I reserve
the right to ask anyone to leave the class. I reserve the right to drop a student from the roll for unacceptable behavior.
Weather Note
In the event of bad weather, please call (580) 745-7272 to determine if classes are cancelled. Generally, a decision will
be made by university officials by 6:30 am for morning classes.
Students with Disabilities or Special Needs
Any student needing special accommodations due to a disability should contact the Coordinator of Student Disability
Services, Student Union, Suite 204 or call (580) 745-2254 (TDD# 745-2704). It is the responsibility of each student to
make an official request for accommodations to the Coordinator.
Equal Opportunity Statement
In Compliance with Title VI of the Civil Rights Act of 1964, Executive Order 11246 as amended, Title IX of the Education
Amendments of 1972, Sections 503 and 504 of the Rehabilitation Act of 1973, and other Federal Laws and Regulations,
Southeastern Oklahoma State University does not discriminate on the basis of race, color, national origin, sex, sexual

identity, sexual orientation, age, religion, handicap, disability, or status as a veteran in any of its policies, practices or
procedures, this includes but is not limited to admissions, employment, financial aid, and educational services.
Title IX of the Education Amendments of 1972 (20 U.S.C. § 1681) states: No person in the United States, shall, on the
basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to discrimination under any
education program or activity receiving federal financial assistance…” Southeastern Oklahoma State University does
not discriminate on the basis of sex in its education programs or activities, in compliance with Title IX and the U.S.
Department of Education’s regulations at 34 C.F.R. §§ 86.1 et seq. Individuals who believe they have been
discriminated against on the basis of sex may contact S.E.’s Title IX Coordinator at 580-745-3090, titleix@se.edu, or PMB
2750.
Drop Dates
If you decide to drop this course it should be done by the last day to drop with an automatic “W”. The University catalog
reads as follows:
W Withdrawals transacted during the first five days of a regular semester or during the three days of
a summer term will not be recorded on the student transcript. A “W” will be recorded on the
transcript for all withdrawals occurring during the sixth day through the eighth week in a regular
semester or during the fourth day through fourth week in a summer session. Following these
deadlines for automatic “W’s”, the student will receive a “W” or an “F” depending upon whether the
student is passing or failing the course at the time of withdrawal. No course withdrawals, including
complete withdrawals, are permitted during the last two weeks of the term. These deadlines are for
regularly scheduled, full-term courses. All other courses will have proportional withdrawal timelines.
A “W” is GPA neutral.

SIGN UP SHEET FOR CASE:
Date Case Number Names
Jan 19 15 n/a
Feb 4 18 n/a
April 4 Kendallville Bank Group 1 Group 2
1. 1.
2. 2.
3. 3.
April 24 IDEA Case n/a
SIGN UP SHEET FOR DEMOS (must demonstrate software in class):
Date Demo Names
1.Jan 26 NirSoft Utilities
2.Jan 26 TOR browser
3.Jan 26 Netstat
4.Jan 28 WebGoat/Angler/Metasploit
5.Jan 28 (3) Nontracking search eng
6.Feb 2 Enccryption
7.Feb 2 Disappearing email
8.Feb 4* Privacy laws
9.Feb 16 Benford’s Law
10.Feb 16 Zipf’s Law
11.Feb 16 Levenshtein’s Law
12. Feb 18 Steganography
13.Feb 18 Nmap
14.Feb 23* Safe Harbor
15.Feb 23 Keylogger Software
16.Feb 11 WiGIE website
17.Jan 21 Remailer
18.

School of Business –
Code of Academic Responsibility for Students, Staff and Faculty
I. Academic Responsibilities.
It is the responsibility of faculty, staff, and students to create an academic community that is
conducive to learning and the fostering of the free exchange of thought and ideas. This
community is intended to be free from all forms of prejudice(s) that negatively influence
learning, such as those based on age, ethnicity, gender, race, or religion, and national
origin. All faculty, staff, and students should treat one another with courtesy and respect.
II. Faculty and Staff Responsibility.
Every instructor or staff member (whichever is applicable) is responsible to provide the
student a written syllabus within the first three (3) days of class which contains the
information in sentences numbered 1 through 6:
1. Inform the students of the objectives, content, assignments, policies on return of student
work, and examination procedure in each course;
2. Inform the students of the methods by which the instructor determines the final grade in
the course;
3. Inform the students of all requirements that the student will be required to comply with,
such as dress code, cell phone and pager use, etc. that the instructor believes to be proper, as
well as the penalties for violation.
4. Inform the students of the requirements of major papers and/or major examinations in the
course;
5. Inform the students of how class assignments will be made or posted.
6. Inform the students of the policy of the faculty for student review of papers and
examinations.
Every instructor or staff member shall endeavor to meet the following:
7. Ensure that every student has equal access to all course materials, assignments, and
examination.
8. Provide fair and impartial evaluation of all student performances, i.e., evaluating all
students according to common criteria;

9. Make oneself available for conferences with students during announced or posted office
hours;
10. Treat students with courtesy and respect at all times. Courtesy and respect do not
prohibit strong criticism directed at the student's academic errors or scholarly works;
11. Attempt to provide a learning environment that is free from all forms of prejudices that
negatively influence the student(s) learning, such as those based on age, ethnicity, gender,
disability, race, religion, or national origin.
12. Adhere to the Class Attendance Policy as adopted by the university.
13. Enforce and seek compliance with all University rules, regulations and policies.
14. Enforce and seek compliance with all the laws, rules and regulations of the State of
Oklahoma, and the Board of Regents of Oklahoma Colleges.
15. Enforce and seek compliance with all the laws, rules and regulations of the United States
of America as they may relate to the activities on this campus.
16. Assume the positive obligation to confront students of suspected academic dishonesty.
III. Student Responsibilities.
Every student is responsible to:
1. Attend class in accordance with the Class Attendance Policy of the University;
2. Be attentive during class, and participate constructively in class discussions;
3. Perform the work assigned in each course to the best of the students ability, and
submitting the same on time or in a timely manner;
4. Comply with all of the requirements that the instructor may demand for the course;
5. Show respect for instructors and fellow students at all times;
6. Comply with any and all University rules, regulations and policies; the laws, rules and
regulations of the State of Oklahoma; applicable rules and regulations of the State of
Oklahoma Board of Regents; and the laws, rules and regulations of the United States of
America as they may relate to the activities on this campus;
7. Obtain any information (written or otherwise) provided by the instructor during any
regularly scheduled class period not attended by the student, and promptly make up
any work or assignment that the instructor may allow.
8. Abide by the University’s “Student Code of Conduct”;

9. Inform the Office of Student Support Services of any disability that may interfere with the
students’ ability to learn or perform the required tasks of the course;
10. Comply with provisions and requirements of the “Academic Misconduct” Policy of the
College of Business Administration.
IV. Academic Misconduct:
The rights and responsibilities that accompany academic freedom are at the heart of the
intellectual integrity of the University. Students are therefore expected to behave honestly in
their learning. Cheating and other forms of academic misconduct undermine the value of an
education for everyone, and especially for the person who cheats. Violations of the Academic
Misconduct Policy can result in penalties ranging from grade reductions to suspension,
dismissal, or expulsion from the University.
a. Student Responsibility
Misunderstanding of the appropriate academic conduct will not be accepted as an excuse for
academic misconduct. If a student is in doubt about appropriate academic conduct in a
particular situation, he or she should consult with the instructor in the course, the
department chair, or the dean so as to avoid the serious charge of Academic misconduct.
b. Definition and Criteria:
Academic misconduct is defined as any activity that tends to compromise the academic
integrity of the institution or subvert the educational process. Examples of academic
misconduct include, but are not limited to:
Conduct with respect to and during a quiz, examination, or similar evaluation:
1. Possessing, referring to, or employing open textbooks or notes or other devices not
authorized by the instructor.
2. Looking at or using information from another person's paper.
3. Communicating with, providing assistance to, or receiving assistance from another person
in a manner not authorized by the instructor.
4. Possessing, buying, selling, obtaining, or using a copy of any unauthorized materials
intended to be used in or actually used in the preparation of a quiz or examination or similar
evaluation.
5. Taking a quiz or examination or similar evaluation in the place of another person.
6. Utilizing another person to take a quiz, examination, or similar evaluation in place of
oneself.

7. Violating procedures prescribed to protect the integrity of a quiz, examination, or similar
evaluation.
8. Changing material on a graded examination and then requesting a re-grading of the
examination.
Written and other assignments.
1. Submitting an assignment purporting to be the student's original work, which has been
wholly or partly created by another person.
2. Submitting or presenting as one's own the work, ideas, representations, or words of
another person without customary and proper acknowledgment of sources.
3. Knowingly permitting one's work to be submitted by another person as if it were the
submitter's original work.
4. Submitting the identical or substantially the same assignment to fulfill the requirements
for two or more courses without the approval of the instructors involved, or submitting the
identical or substantially the same assignment from a previously completed course to fulfill
requirements for another course without the approval of the instructor of the later course.
5. Violating procedures prescribed to protect the integrity of the assignment.
6. Cooperation with another person in academic misconduct, either directly or as an
intermediary agent or broker.
7. Theft, attempted theft, malicious defacement, mutilation of library materials, or other
academic resources.
V. Disciplinary Procedure for Academic Misconduct:
Academic misconduct matters shall be considered first by the faculty member affected. The
faculty member may recommend penalties; including but not limited to withdrawal from the
course, reduction or changing of a grade in the course, test, assignment, or in other academic
work, performing additional academic work not required of other students in the course.
Acceptance of the faculty member's recommended penalties by the student shall make the
penalties final and constitute a waiver of further administrative procedures or appeals.
If the student does not accept the decision of the faculty member, the student may have the
case reviewed by the academic department chair.
If the student does not accept the decision of the academic department chair, the student
may have the matter referred to the Dean of the School.
If this decision of the Dean is not accepted, the student may have the matter referred to the
Academic Appeals Committee. The Academic Appeals Committee serves as an appeals board
for all requests from faculty or students who seek to have grades or records modified. The

decision of the Academic Appeals Committee will be final as to factual determinations of the
appeal.
VI. Appeal Rights of Students:
Every student has the right when appealing a faculty decision involving academic
dishonesty:
1. To be informed of the nature(facts) of the allegations, charges, or reports brought against
the student as well as a reference to the particular sections of the statutes, regulations, rules
or policy involved;
2. To receive reasonable notice of any hearing; including the time, place, nature and purpose
of the hearing, and the legal authority for the hearing;
3. To have findings of fact based exclusively on the information and evidence presented at
the hearing;
4. To respond and defend the allegation(s) by; including but not limited to, presenting
relevant evidence, testimony, and to call witnesses in his behalf, and to exam all witnesses to
the proceedings that may appear against the student.
5. To be provided, in advance, a copy of all reports, data, or other information that will be
submitted or considered by the Chair, the Dean, or the Committee in connection to the
matter before it;
6. To have all proceedings be electronically recorded. Such recordings shall be maintained for
such time so as to protect the record through any judicial review. Copies of the recordings
may be provided by the University to any party to the proceeding, upon tender of the
appropriate costs or expenses of recording. Any party wishing the proceedings to be
transcribed may do so at their own expense.
7. To have all decisions rendered by the Chair, and/or the Dean, and/or the Committee to be
in writing. The writing shall contain findings of fact, conclusions, and a resolution of the
case. The decision of the committee is final unless appealed within three (3) days of the date
the decision or three (3) days from the date the decision is served upon the student,
whichever is later in time.
8. To appeal a Committee's decision to the President of the University. The Presidents review
is limited to compliance with all university policies, codes, rules or regulations that pertain
to the appeal at hand. Notice of Appeal(s) to the President shall be made in writing, within
three (3) days of the date of the decision or three days from the date the decision is served
upon the student. Notice of Appeal(s) shall also be sent to Chairman of the Committee, who
shall send the decision and any evidence retained by the committee to the President. The
President shall make his ruling on compliance within ten (10) days of the Presidents receipt
of the decision and evidence. Findings of facts cannot be appealed.
VII. Appeal Rights of Faculty, Staff
The faculty or staff may only appeal the decision of the Department Chair that involves
academic misconduct, to the Dean. No other appeal is permitted by a member of the faculty

or staff. The decision of the Dean is final as to members of the faculty and staff. The
procedures and notices for this appeal shall be the same as set forth in VI 1 thru 8 above
(Appeal Rights of Students).
ACADEMIC HONESTY POLICY
FOR THE SCHOOL OF BUSINESS
SOUTHEASTERN OKLAHOMA STATE UNIVERSITY
I. STATEMENT OF PRINCIPLES
Academic honesty and ethical behavior are essential to existence and growth of an academic community. These
principles are central concepts in the educationalexperience of the student taking courses in the School of Business.
A School's intellectual reputation rests on the development and adherence to the highest standards ofintellectual
ethics and honesty.A commitment to these standards by a student attending any course in the School of Business is
an expectation and requirement for a passing grade. Any breach of the expectations of academic honesty and
academic ethics will be considered unacceptable and will merit censure.
The breaches of academic honesty and ethical behavior includes cheating, plagiarism, and the unauthorized
possession ofexams, papers,computer applications or other class materials that have not been formally released by
the instructor.Academic dishonesty can be simply stated as misrepresenting another's ideas and efforts as one's own.
These efforts may take the form of examinations, written assignments,computer applications, research or any other
work product required of the student.
Faculty in the School of Business have endorsed this policy. The School of Business will support the Faculty in their
attempts to enforce a rigorous standard of academic honesty and academic ethics in all classes and at all levels of
academic standing.
II. DEFINITIONS OF VIOLATIONS
A. CHEATING--Cheating may be defined as using unauthorized materials or giving or receiving unauthorized
assistance during an examination or other academic exercise. Examples may include:
*copying the work of another student during an examination OR other academic exercise (including computer
exercises), or permitting another student to copy one's work;
*taking an examination for anotherstudent,or allowing anotherstudent to take one's examination;
*possessing unauthorized notes,study sheets orothermaterials during an examination or other academic
exercise;
*falsifying or tampering with examination results; and
completing, copying,or using the results of any other student's computerassignments.
B. PLAGIARISM--Plagiarism may be defined as the use of another's ideas or words without acknowledgement.
Examples of plagiarism may include:
*failing to use quotation marks when quoting from a source;
*failing to document distinctive ideas from a source; and
*fabrication or inventing sources.
C. UNAUTHORIZED POSSESSION OR DISPOSITION OF ACADEMIC MATERIALS--Unauthorized possession or

disposition of academic materials may include:
*selling or purchasing examinations or other academic work;
*taking anotherstudent's academic work without permission;
*possessing examinations or otherassignments not formally released by an instructor; and
*submitting the same paper for two different classes without specific authorization.
III. SANCTIONS
Breaches of academic honesty or academic ethics will result in disciplinary measures that may include:
*a failing grade for a particular assignment or examination;
*a failing grade for a particular course;
*suspension from the School of Business program at any level; and
*application from the School of Business to the Vice President for Student Affairs of the University for the
offending student's suspension forvarious lengths of time or permanent expulsion from the university.
IV. PROCEDURES
A. If a student is accused of a breach of the Academic Honesty Policy, the faculty member affected must notify the
student orstudents accused ofthe specific behavior that is alleged to be a violation of said policy. The information
of the violation of policy may be a result of direct observations ofthe faculty member or through information
received by the faculty member. The faculty member should give the student an opportunity to explain any
extenuating circumstances. If the faculty member reasonably believes that the behavior is a violation of the Policy of
Academic Honesty and that the student is responsible for said violation, then the faculty member will discuss with
the student the sanction that she/he will assess forthis infraction. If the student agrees with the proposed sanction,a
memorandum of the matter and its results should be prepared, and both the faculty member and the student should
sign it. A copy of the memorandum will be forwarded to the Department Chair and a copy will be placed in the
student's advisorfile. Copies may also be forwarded to the Dean of the School of Business and the Vice President
for Student Affairs if this remedy is called for in the memorandum.
B. If the student does not agree to the sanction imposed, the student and the faculty member will meet with the
Department Chair at the soonest time reasonably available. At this meeting the student and the faculty member will
be given the opportunity to discuss the infraction. Every reasonable effort should be made to allow the student an
opportunity to respond to the allegations.
C. Within fourteen (14) days,the Department Chair will make a decision on the matter and inform both the faculty
member and the student in writing of that decision.
D. If the student wishes to appeal the decision, he/she may petition the School of Business Dean for a Grievance
Hearing.
E. Any disciplinary actions and decisions should be reduced to writing and be placed in the student's advisorfile.

ACKNOWLEDGEMENT
Please read the following statementand sign and datewhereindicated. This mustbe handed in priorto
taking the first exam.
I _________________________________ haveread the syllabusforSeminarin Forensics4983
(Print your name)
I fully understand therequirementsforthisclass.
___________________________________ _________________________
Signature Date

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