Peer Review

Fraud and the Tone at the Top

Material Detail page

Reviewed:: Apr 27, 2008 by Business

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Ratings

Overall Rating:

Content Quality:

Effectiveness:

Ease of Use:

Overview:

Fraud and the Tone at the Top is a web-based video training program produced in cooperation with the AICPA, to help the US business community provide corporate fraud prevention training to personnel at all levels. One can play the movie from the site or download it. Coinciding reference material can be found at the mirror site url. Moderated by Joseph Wells (ACFE) and Barry Melancon (AICPA), former Senior Billings and Collections Manager, Walt Pavlo, discusses the fraud he perpetrated at MCI World Com. Organizational behavior and ehtics expert Dr. Steven Salbu also provides input. The video can be used to foster discussion on ethics in business organizations.

Type of Material:

Lecture/presentation

Recommended Uses:

In class lecture / discussion / homework / individual / team

Technical Requirements:

Browser and software to play videos

Identify Major Learning Goals:

To help individuals understand why corporate fraud occurs and how to prevent it.

Target Student Population:

All levels of college, graduate school and professional programs.
Forensic accounting, accounting information systems and auditing courses.

Prerequisite Knowledge or Skills:

Basic introduction to accounting principles, including the understanding of accounts receivable and uncollectible accounts.

Content Quality

Rating:
Strengths:: The video and mirror site provide an excellent module for teaching fraud. The information is clear and concise (the video is approximately 21 minutes) and provides a complete demonstration grounded in the discipline. Key concepts are well presented and good resource material is included. Content is current, relevant, and informed by scholarship as well as accurate, flexible, and well summarized. Some of the topics discussed include: major factors that breed fraud, common ethical violations, why employees don't report unethical conduct, negative work environments, types of workplace loyalty and how to promote ethical behaviors.
Concerns:: Content on the societal impact of unethical behavior has not been included in this video.

Potential Effectiveness as a Teaching Tool

Rating:
Strengths:: The video identifies and reinforces its objectives by demonstrating the relationships among the concepts. The module is very efficient and effective. The quality and the relevance of the material provides lots of grist for the development of assignments or other learning exercises. Content coincides particularly well to add real-world relevance to the Control Environment (COSO) or Internal Environment (ERP) internal control models covered in AIS and auditing courses.
Concerns:: Instructors will need to review the video and decide how best to achieve integration as it does not come packaged with built-in assignments.

Ease of Use for Both Students and Faculty

Rating:
Strengths:: The module is easy to use and is visually appealing. Users simply access the video and it plays. The video can be paused and resumed. With the exceptions noted below, design quality is exceptional. The video combines a variety of visual techniques to enhance viewer engagement. Tonal quality is excellent as well.
Concerns:: The viewing size of the video is quite small (2.5" by 2.75") and user interactivity has not been incorporated. No means exists for rewinding to facilitate reviewing segments of the video. The entire video must be replayed should a point be missed.

Other Issues and Comments:: The association of assignments of other learning activities with this learning object would enhance what is already good material.
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