AF4S071 - Fraud Examination 01 Sep 2020 - 31 Aug 2027 | Version 2
Associated Module Information
| Module Code: | AF4S071 | ||
|---|---|---|---|
| Module Title: | Fraud Examination | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Kristy Elias | ||
| Module Team: | Lucie Corcoran, Jared Davies | ||
| First Intended Intake: | SEP 2019 | Final Year of Intake: | |
| Date Closed: | |||
| Credit Value: | 20 | Credit Level: | 7 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | 0 | ||
| Equivalent Module: | |||
| HECOS codes: | 100840 - audit management | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 2 |
|---|---|
| Valid From | 01 Sep 2020 |
| Valid To | 31 Aug 2027 |
Module Aims
To provide students with an understanding of advanced fraud examination methods including in-depth analysis of different fraud types.
Content Summary
Fraud examination methodologies from planning to litigation, engagement to report writing and investigation techniques.
Advanced fraud related topics, including, but not limited to; the psychology of the fraudster; fraud schemes; interviewing and investigative techniques; profiling; evidence gathering and management and cybercrime.
Critical analysis of the ethical implications in accounting with an emphasis on the need for strong ethical awareness and individual ethical development.
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Practical classes and workshops | 40 |
| Independent Study | 100 |
| Directed Study | 60 |
| Total Hours Selected | 200 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Critically evaluate various fraud examination techniques. |
| LO2 | Critically analyse various fraud typologies |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Written Assignment (CW) | Time Constrained Assessment (CW) 1 | Examination of investigative procedures, planning and execution for a fraud type. | 180 | 3000 | 50 | No | 40 |
| Written Assignment (CW) | Report (CW) 1 | An in-depth review of a fraud type along with practical investigation techniques. | 0 | 3000 | 50 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||
|---|---|---|---|
| LO1 | LO2 | ||
| Time Constrained Assessment (CW) 1 | ✔ | ✔ | |
| Report (CW) 1 | ✔ | ✔ | |