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What will I learn on this module?
1. Fraudulent financial statement: you will be able to analyse a financial statements to verify if it is in line with international accounting standards).
2. You will also learn about current and historical examples of financial statement frauds.
Finally, you will learn how to detect and prevent financial statement fraud.
How will I learn on this module?
You will learn about fraudulent statement analysis through a variety of mechanisms, including live and recorded online lectures, practical sessions, and guest/expert input. Typically, You will learn about relevant topics through recorded lectures, and will gain deeper understanding through live online seminars, practicals and guided learning activities. You will be encouraged to adopt an independent and investigative (i.e. enquiry-based) learning style whilst developing research and communication skills.
How will I be supported academically on this module?
The University is well-placed to support you in learning and research with a world-class library, teaching facilities, and research support. You will have access to a wide variety of materials provided by the Association of Certified Fraud Examiners (ACFE). These materials include ACFE reading materials and case studies. You will also have the opportunity to become a member of the Association thereby gaining access to additional materials including access to paid and free web seminars .
What will I be expected to read on this module?
All modules at Northumbria include a range of reading materials that students are expected to engage with. Online reading lists (provided after enrolment) give you access to your reading material for your modules. The Library works in partnership with your module tutors to ensure you have access to the material that you need.
What will I be expected to achieve?
Knowledge & Understanding:
- I will gain knowledge and understanding of how to detect fraudulent financial statements (MLO1),
- I will gain knowledge and understanding of how to prevent fraudulent financial statements (MLO2)
Intellectual / Professional skills & abilities:
- I will develop analytical skills necessary to evaluate various techniques for committing fraud and the ways of detecting and preventing them. I will also develop skills in using investigative tools for fraud detection
Personal Values Attributes (Global / Cultural awareness, Ethics, Curiosity) (PVA)
- I will develop an understanding of the code of ethics and code of conduct required of professionals and organisations
How will I be assessed?
I will be assessed by a combination of formative and summative assessment strategies
Formative assessment activities and formative feedback will be provided throughout the work carried out in online seminars and practical sessions
Summative assessment will be through In Course Assessment (ICA) and an assignment both will assess all of the Module Learning Outcomes.
The following is the structure of the assessment
End of Semester Examination (75mins) : 30%
Individual Assignment- 70% of 3000 words.
Pre-requisite(s)
No pre-requisite required
Co-requisite(s)
No pre-requisite required
Module abstract
N/A
Course info
Credits 20
Level of Study Postgraduate
Mode of Study 1 year Full Time
Department Newcastle Business School
Location City Campus, Northumbria University
City Newcastle
All information is accurate at the time of sharing.
Full time Courses are primarily delivered via on-campus face to face learning but could include elements of online learning. Most courses run as planned and as promoted on our website and via our marketing materials, but if there are any substantial changes (as determined by the Competition and Markets Authority) to a course or there is the potential that course may be withdrawn, we will notify all affected applicants as soon as possible with advice and guidance regarding their options. It is also important to be aware that optional modules listed on course pages may be subject to change depending on uptake numbers each year.
Contact time is subject to increase or decrease in line with possible restrictions imposed by the government or the University in the interest of maintaining the health and safety and wellbeing of students, staff, and visitors if this is deemed necessary in future.
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