Critical Thinking | Introductory

Ethical Compass Toolkit: Burden of Proof

Barbara Porco, Ph.D., CPA, Fordham University
2016
The Burden of Proof includes a presentation discussing the cost of fraud, signs of potential fraud, and factors that may lead to fraud. A group activity is included that is designed to help students recognize factors that may increase the likelihood that an employee may commit fraud.
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Overview
The Burden of Proof is an examination of factors that may lead to employee fraud. Organized as a group activity, the examination is designed to help students recognize types of fraud and behaviors that are common among employees who commit fraud. The Burden of Proof activity is accompanied by a presentation that will discuss the various dimensions of fraud: how it is defined, how it is recognized and how it is categorized.

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Audience
The tool is targeted primarily to juniors and seniors. Students who have completed their first auditing class or those currently enrolled may benefit from the Burden of Proof. However, students who have not taken auditing will likely be enriched through the presentation of this material.

Objective
The Burden of Proof tool is designed to better equip future accounting professionals to aid in the prevention of fraud by upholding their responsibility and recognizing the factors that may lead to fraud, the signs of potential fraud, the prevalence of fraud, the cost of fraud and the importance of professional skepticism.

The Ethical Compass – A Toolkit for Integrity in Business 
This multi-part toolkit of classroom learning materials was developed in collaboration between KPMG’s Ethics and Compliance group and Dr. Barbara Porco of Fordham University. The Ethical Compass toolkit provides a comprehensive review of the issues related to ethical behaviors in business as well as interactive learning materials and exercises for your students. Each of these modules can be easily integrated into an accounting, auditing, or business ethics curriculum individually, or the multi-part toolkit can serve as the foundation for a complete ethics program within an accounting, auditing or other business curriculum.

In this webinar hosted by the Teaching, Learning, and Curriculum section of the American Accounting Association, Dr. Porco provides an overview of the toolkit modules and tips on how to effectively deliver this material.

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