AF7002 - Fraudulent Statement Analysis

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

School Newcastle Business School

Location City Campus, Northumbria University

City Newcastle

Fee Information

Module Information

Accuracy of information

All information is accurate at the time of sharing.

 

How your course is delivered

Full time Courses are primarily delivered via on-campus face to face learning but could include elements of online learning.

 

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Most courses run as described on our website and in our marketing materials. Occasionally we may need to make changes, for example due to a change in the law or regulatory requirements, requirements of a Professional, Statutory or Regulatory Body, or our quality assurance processes. Where a change is significant (in line with the Competition and Markets Authority's guidance on "substantial changes"), we will consult with affected students in advance where the change is being decided, and will explain the reason for the change and inform you at the earliest opportunity.

If we make a significant variation to your programme, you are entitled to: request a transfer to an alternative, appropriate programme; withdraw and have your tuition fees adjusted; or raise a complaint through the Student Complaints Procedure.

Optional modules listed on course pages may be subject to change depending on uptake numbers each year. Where a module you selected is withdrawn, the options above apply.

 

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The course content, entry requirements and fees sections of this page, together with the Programme Specification, set out what this course includes. Our facilities are updated over time and may change during your studies. 

 

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