AF7001 - Fraud Examination

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

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 30% closed book examination and 70% assignment of 3000 words.


There is no prerequisite.


There is no prerequisite.

Module abstract


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

Start September 2024

Fee Information

Module Information

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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