The following paper describes the promise and reality of creating fraud and forensic accounting courses and curriculum. The project was supported by the National Institute of Justice (NIJ), the research, development, and evaluation agency of the U.S. Department of Justice. The Model Curriculum guidelines were developed in three main phases: (1) constituting a planning panel to guide the project and selecting the members of a technical working group of subject matter experts, (2) developing the curriculum guidelines, and (3) field-testing those guidelines. This paper provides background and motivation for the project, an overview of the project processes, and the educational guidelines (outcomes) that were developed by experts in the field.

This paper describes SCAN, a case-based reasoning model for generating information system control recommendations. The purpose of the paper is to explain how a case-based reasoner may be used to support inexperienced information system auditors in evaluating controls and proposing audit recommendations. As a case-based reasoner, SCAN functions by reasoning by analogy to similar past cases. SCAN models audit experience as traces of past cases which are stored in a case knowledge base. In addition to a database of past audit cases, SCAN consists of indices for storing and retrieving cases, a similarity metric for measuring case similarity, and rules for using similar cases to generate control recommendations. SCAN uses past cases to remind the user of previous control failures, to set expectations about case features and controls, to use as a pattern against which to compare a client's controls and to help justify or explain its recommendations. SCAN's recommendations were judged to be more like those of an experienced auditor than either a student or a textbook model. This paper describes SCAN, a prototype casebased reasoning (CBR) that is designed to evaluate information system controls and to generate audit recommendations. The purpose of this paper is to describe the way that SCAN functions and to explain the way that such a case-based reasoning system may be used to support the work and training of inexperienced information systems (IS) auditors. In generating audit recommendations, experienced auditors reason by analogy to past audit experiences (Biggs et ai., 1987; Meservy et ai., 1986). They use features of their current audit case to remind them of past control failures and to recall and generate appropriate control recommendations. As a case-based reasoner, SCAN also functions by reasoning by analogy

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There are instances where multiple organizations hold data that when considered individually are inconclusive, but collectively are useful to solve complex problems. Yet, frequently there is a hesitation for organizations to share data due to strategic, legal, and policy concerns. To address this hesitation, an electronic market for secure information sharing is described, in which data are contributed to the market by members, and made available from the market to members or preapproved information buyers. In this Secure Information Market (SIM), shared data are secure, and available in granular or aggregate form based on specific requirements of the information providers and consumers. The model is designed to protect member organizations and their shared data, while maximizing member value and incentives to share. The Secure Information Market model is presented, and then its applicability is demonstrated using a variety of examples.

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