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Module code: ACFI 5034
Module description
This module aims to develop in students the knowledge and understanding of incidences of fraud defalcation, misrepresentation, creative accounting and accounting scandals within organisational context. Students will be exposed to different fraudulent accounting schemes, the rationale behind them and how they can be detected, prevented and deterred. The module will develop in students the theoretical understanding and critical evaluation of the nature and reasons for fraud as well as provide insight into the skills, knowledge and techniques of fraud investigation. The module will be delivered over 12 weeks, in weekly, 3 hour lectures/seminars. It will combine tutor - led input with interactive group activities, case studies and scenarios where students can explore relevant concepts. The lectures will provide information and knowledge about theories and techniques and will help you develop an initial understanding and form the basis for study. The seminar sessions will allow you to put your learning into practice and check your learning through a variety of problem-solving exercises, critical discussions and group/individual research and class presentation. The formative assessment will include the testing of students' knowledge during class presentations and through both group working and individual working throughout the module, and this is reflected in the assessment strategy.
Contact hours per student per year
- Lectures: 24 hours
- Seminars/workshops: 12 hours
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