AF3S547 - Cyber Crime and Valuation 09 Mar 2020 - 31 Aug 2025 | Version 1
Associated Module Information
| Module Code: | AF3S547 | ||
|---|---|---|---|
| Module Title: | Cyber Crime and Valuation | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Jonathan Evans | ||
| Module Team: | 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: | 100840 - audit management | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 1 |
|---|---|
| Valid From | 09 Mar 2020 |
| Valid To | 31 Aug 2025 |
Module Aims
This module aims to develop a critical knowledge and understanding of cyber activities, cyber crime and various forensic valuation and analytical techniques.
Content Summary
Facets of cyber crime
Risk management and internal controls relating to cybercrime threats and breaches
Computer fraud
Technology as a tool to commit fraud
Computer forensic techniques in a forensic accounting context
Applied data analysis
Overview of business valuation techniques
Financial reporting and earnings adjustments
Specialist assets and liabilities valuation
Financial analysis in a forensic context.
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 | Critically understand and appraise the role of the forensic accountant in a cyber environment |
| LO2 | Apply business valuation techniques and practices including an awareness of their limitations. |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Asynchronous Assessment | Essay 1 | An assignment based on a cyber crime scenario | 0 | 3000 | 50 | No | 40 |
| Synchronous Onsite Assessment | Classroom Test - Time Constrained (Onsite) 1 | An in class test examining the use of forensic analysis and valuation techniques | 150 | N/A | 50 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||
|---|---|---|---|
| LO1 | LO2 | ||
| Essay 1 | ✔ | ✔ | |
| Classroom Test - Time Constrained (Onsite) 1 | ✔ | ✔ | |