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. 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:
- 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.


No pre-requisite required


No pre-requisite required

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 2023

Fee Information

Module Information

All information is accurate at the time of sharing.

Full time Courses starting in 2023 are primarily delivered via on-campus face to face learning but may include elements of online learning. We continue to monitor government and local authority guidance in relation to Covid-19 and we are ready and able to flex accordingly to ensure the health and safety of our students and staff.

Contact time is subject to increase or decrease in line with additional restrictions imposed by the government or the University in the interest of maintaining the health and safety and wellbeing of students, staff, and visitors, potentially to a full online offer, should further restrictions be deemed necessary in future. Our online activity will be delivered through Blackboard Ultra, enabling collaboration, connection and engagement with materials and people.


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