AF3S545 - Fraud Examination 09 Mar 2020 - 31 Aug 2025 | Version 1

Associated Module Information

Module Code: AF3S545
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 2020 Final Year of Intake: 2024
Date Closed:
Credit Value: 20 Credit Level: 6
Language: English
Percentage of Module Taught in Welsh: 0
Equivalent Module:
HECOS codes: 100105 - accounting
HECOS Code Weighting: 100

Document Version Information

Version 1
Valid From 09 Mar 2020
Valid To 31 Aug 2025

Module Aims

To provide students with an appreciation of the issues involved in developing and designing a fraud related research project, to enhance their understanding of published research and how to critique it, and to enable them to conduct an in depth examination of fraud methodologies and practice.

Content Summary

Introduction to Fraud related research, including an outline of the research process, approaches to research, the selection of a suitable topic for research and establishing the research objectives, including research methodologies and approaches.

The role of the literature review

Research design, including various qualitative and quantitative methods, their selection and justification.

Fraud typology, classification and investigation

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 cyber crime

Learning and Teaching Methods

Activity Type Hours
Practical classes and workshops 44
Independent Study 96
Directed Study 56
Formative Assessment - Scheduled 4
Total Hours Selected 200

Learning Outcomes

# Learning Outcome
LO1 Evaluate and critique current fraud related research and identify gaps in the literature.
LO2 Conduct a critical in-depth examination of a fraud related topic

Module Requisites

N/A

Assessment Criteria

Assessment Category Assessment Type Description Duration Word Count Weight (%) Best of? Pass Mark
Asynchronous Assessment Report 1 Select a fraud related topic and prepare an in-depth examination of the fraud 0 4200 70 No 40
Asynchronous Assessment Critique 1 Critical review of a fraud examination technique 0 1800 30 No 40

Assessment Matrix

Assessment Type Learning Outcomes
LO1 LO2
Report 1
Critique 1

Reading List

Journal of Forensic Accounting Research

Essentials of Forensic Accounting Michael A. Crain, William S. Hopwood, Carl Pacini, George R.Young

Fraud Examination Casebook with Documents: A Hands-on Approach William H. Beecken, Clark A. Beecken

A.B.C.'s of Behavioral Forensics: Applying Psychology to Financial Fraud Prevention and Detection Sridhar Ramamoorti, David E. Morrison, III, Joseph W. Koletar, Kelly R. Pope

Anatomy of a Fraud Investigation Stephen Pedneault

Faces of Fraud: Cases and Lessons from a Life Fighting Fraudsters Martin T. Biegelman

Investigative Psychology: Offender Profiling and the Analysis of Criminal Action

Forensic Accounting For Dummies Frimette Kass-Shraibman, Vijay S. Sampath

Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations Mark Nigrini

Exposing Fraud: Skills, Process and Practicalities Ian Ross

Fraud Smart K. H. Spencer Pickett