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An International Meeting of American Accounting
Association
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An Applied-Learning Approach to Teaching Fraud Detection: A Case of Academic Partnering with IRS Criminal Investigation Through the Adrian Project |
Daniel R. Brickner
Eastern Michigan University
Stephen J. Moore
Internal Revenue Service - Criminal Investigation Division
Abstract: This paper describes the Adrian Project, which was developed by the Internal Revenue Service Criminal Investigation Division to provide students with an applied-learning opportunity to investigate financial fraud through forensic accounting. Through a partnership with a college or university and IRS CI, the project enables accounting majors to apply their classroom learning in solving hypothetical financial crimes. Through these cases, students employ and develop numerous competencies that those entering the accounting profession are expected to possess. This interactive workshop organizes students into small working teams, with oversight and teaching points provided by an assigned “coach,” who is a current or retired IRS CI special agent. Some of the hypothetical investigations involve a drug trafficker, a business owner skimming funds, and a heavy casino gambler, among others. Because of enormously positive student feedback, IRS CI has made the Adrian Project available nationwide.