AF6024 - Businesses and Fraud Identification

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What will I learn on this module?

The module will cover all of the major methods employees use to commit occupational fraud. At the end of this module you will- Critically evaluate the nature and extent of occupational fraud
- Develop knowledge of various fraud schemes
- Develop the knowledge and skills to assess how to combat such fraudulent conduct
- Develop the appropriate skills to assess fraud and take appropriate action.

How will I learn on this module?

You will be supported by a teaching and learning plan (TLP), which outlines the formal sessions, together with tutor-directed study and independent reading.

Your online lectures (for DL delivery) will be posted on Blackboard. Lectures will be research-led with a significant practical component attached to them. The modular based discussion forum will provide an opportunity for you and the teaching team to interact and discuss the materials with other students in diverse contexts from around the world. The emphasis will be on high levels of participation via a discussion forum both individually and within small groups or teams. You can therefore expect the reflective-practitioner approach to learning to be embedded in the online workshops by undertaking activities that will allow you to apply fraud theory and methodology to ‘real-life’ situations (i.e., actual cases), and critically analyse and make recommendations for fraud prevention.

The assignment requirements will expect you to engage with a wide range of scholarly sources to evaluate their effectiveness and currency and subsequently communicate them in written format.

Directed learning will centre upon a range of activities including pre-reading, preparation for interactive activities and use of the discussion board on the e-learning platform.

Independent learning will centre upon you identifying and pursuing areas of interest in relation to fraud examination and by providing deeper/broader knowledge and understanding of the subject through a range of learning activities that might include extended reading, reflection, research etc.

Critical reflection on knowledge, experience and practice underpins the learning and teaching philosophy along with the explicit development of competence.

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 and teaching facilities. You will also have access to a wide variety of materials provided by the Association of Certified Fraud Examiners (ACFE). These materials include interviews with white-collar criminals; ACFE’s reading materials, case studies, additional Blackboard materials, and access to Northumbria University’s library and database. In addition, there will be an induction programme to introduce you to the university and the course. You will also be assign a personal tutor to provide pastoral support and guidance throughout the course, English for Specific Academic Purposes (ESAP), summative and formative feedbacks, and a module handbook detailing the course structure and university requirements will be provided to you.

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. The reading list for this module can be found at:
(Reading List service online guide for academic staff this containing contact details for the Reading List team –

What will I be expected to achieve?

Knowledge & Understanding:
At the end of the module, you will have:
- Critically evaluated the nature and extent of occupational fraud M(LO1)
- Developed knowledge of various occupational fraud schemes (ML02)

Intellectual / Professional skills & abilities:
- Developed the knowledge and skills to assess how to combat such fraudulent conduct

Personal Values Attributes (Global / Cultural awareness, Ethics, Curiosity) (PVA)
-You will be made aware of the fraud issues affecting international businesses and how you can equip management with the knowledge and expertise to implement stronger organisational controls to address these issues.
-You will become culturally aware of the impact of internal controls on organisational decision-making and their antecedents' effects on wider society.

How will I be assessed?

Formative assessment will take place through group work on directed questions at the end of each substantive area covered in the module. There will be a discussion thread after each lecture so that you can obtain direct feedback on any questions they may have on the module content and the assigned tasks.

Summative assessment will be in the form of one assignment of 2,500 words.





Module abstract

Fraud is a risk that all businesses must be aware of. This module will help you understand how fraud occurs in a business and what steps that can be taken to minimize the risk of fraud. It will teach you offences are investigated and how the law supports and impacts on how investigations are conducted. We will cover the different elements of a wide range of fraud offences, paying particular note of those relevant for the banking sector. We will consider the ways in which we can ensure fraud investigations remain proportionate to the offence.

In relation to fraud investigations this course will teach you how to ensure that decisions in fraud investigations are intelligence led. In order to do this we will consider how to assess risk, how to get the right information, how to analyse data and ensure we make the best use of the resources available. We will also consider how to do this in an ethical and legal manner.

The course will help you enhance your skills by showing you how to obtain vital information from interviewing subjects effectively through proper planning and effective questioning: remaining professional and ethical at all times.

Course info

Credits 20

Level of Study Undergraduate

Mode of Study 3 years part-time

Department Newcastle Business School

Location City Campus, Northumbria University

City Newcastle

Fee Information

Module Information

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