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AC322: Forensic Accounting
Module code: AC322
Module provider: Business Informatics, Systems and Accounting; Henley Business School
Credits: 20
Level: 6
When you'll be taught: Semester 2
Module convenor: Dr Richard Tawiah, email: r.k.tawiah@henley.ac.uk
Pre-requisite module(s): BEFORE TAKING THIS MODULE YOU MUST TAKE AC206 (Compulsory)
Co-requisite module(s):
Pre-requisite or Co-requisite module(s):
Module(s) excluded:
Placement information: NA
Academic year: 2024/5
Available to visiting students: Yes
Talis reading list: Yes
Last updated: 19 November 2024
Overview
Module aims and purpose
This module is intended to provide a critical understanding of financial fraud. The module aims to set out the context in which financial fraud is perpetuated as well as describe the conditions necessary for financial fraud to occur. It explains how such frauds are detected and investigated with a view to understanding how suitable preventative and detective control mechanisms can be designed and implemented.
Module learning outcomes
By the end of the module, it is expected that students will be able to:
- Evaluate the causes and consequences of financial statement fraud
- Critically appraise the historical and contemporary perspectives and forms of serious financial crime investigated by forensic accountants
- Critically evaluate the nature and possible reasons for fraud, defalcation, and misrepresentation in both paper and electronic forms
- Appraise and critically review different methods of detecting, preventing and controlling frauds, defalcation and misrepresentation
- Critically evaluate the special characteristics of financial crime investigated by forensic accountants, such as the difficulties of measuring it and morally assessing it
- To demonstrate the ethical position and duties of an accountant acting as an investigator of criminal activities
Module content
- Introduction to Forensic Accounting and Fraud Investigation
- History and Typologies of Fraud
- Fraud Sociology and Psychology
- Psychology and Mindset of a Fraudster
- Financial Crimes and Risks in Corporate Organisations
- Fraud Management, Detection, Prevention and Investigation Techniques
- Trends and Challenges in Modern Forensic and Fraud Investigations
Structure
Teaching and learning methods
The module is delivered through a combination of interactive lectures which will introduce students to topic areas and practical workshops where students will consolidate their understanding through guided question practice and discussion.
Study hours
At least 30 hours of scheduled teaching and learning activities will be delivered in person, with the remaining hours for scheduled and self-scheduled teaching and learning activities delivered either in person or online. You will receive further details about how these hours will be delivered before the start of the module.
聽Scheduled teaching and learning activities | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Lectures | 20 | ||
Seminars | 20 | ||
Tutorials | |||
Project Supervision | |||
Demonstrations | |||
Practical classes and workshops | |||
Supervised time in studio / workshop | |||
Scheduled revision sessions | |||
Feedback meetings with staff | |||
Fieldwork | |||
External visits | |||
Work-based learning | |||
聽Self-scheduled teaching and learning activities | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Directed viewing of video materials/screencasts | |||
Participation in discussion boards/other discussions | |||
Feedback meetings with staff | |||
Other | |||
Other (details) | |||
聽Placement and study abroad | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Placement | |||
Study abroad | |||
聽Independent study hours | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Independent study hours | 160 |
Please note the independent study hours above are notional numbers of hours; each student will approach studying in different ways. We would advise you to reflect on your learning and the number of hours you are allocating to these tasks.
Semester 1 The hours in this column may include hours during the Christmas holiday period.
Semester 2 The hours in this column may include hours during the Easter holiday period.
Summer The hours in this column will take place during the summer holidays and may be at the start and/or end of the module.
Assessment
Requirements for a pass
Students must achieve an overall module mark of 40% to pass this module.
Summative assessment
Type of assessment | Detail of assessment | % contribution towards module mark | Size of assessment | Submission date | Additional information |
---|---|---|---|---|---|
Practical skills assessment | Role-play | 20 | 15 minutes | Semester 2, Teaching Week 9 | Role-play (investigative interview to gather evidence) |
Written coursework assignment | Report | 80 | 2,500 words | Semester 2, Teaching Week 12 | Draft report sections |
Penalties for late submission of summative assessment
The Support Centres will apply the following penalties for work submitted late:
Assessments with numerical marks
- where the piece of work is submitted after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for that piece of work will be deducted from the mark for each working day (or part thereof) following the deadline up to a total of three working days;
- the mark awarded due to the imposition of the penalty shall not fall below the threshold pass mark, namely 40% in the case of modules at Levels 4-6 (i.e. undergraduate modules for Parts 1-3) and 50% in the case of Level 7 modules offered as part of an Integrated Masters or taught postgraduate degree programme;
- where the piece of work is awarded a mark below the threshold pass mark prior to any penalty being imposed, and is submitted up to three working days after the original deadline (or any formally agreed extension to the deadline), no penalty shall be imposed;
- where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded.
Assessments marked Pass/Fail
- where the piece of work is submitted within three working days of the deadline (or any formally agreed extension of the deadline): no penalty will be applied;
- where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension of the deadline): a grade of Fail will be awarded.
The University policy statement on penalties for late submission can be found at: /cqsd/-/media/project/functions/cqsd/documents/qap/penaltiesforlatesubmission.pdf
You are strongly advised to ensure that coursework is submitted by the relevant deadline. You should note that it is advisable to submit work in an unfinished state rather than to fail to submit any work.
Formative assessment
Formative assessment is any task or activity which creates feedback (or feedforward) for you about your learning, but which does not contribute towards your overall module mark.
An investigation plan to be submitted and then peer-assessed through group discussion.
Reassessment
Type of reassessment | Detail of reassessment | % contribution towards module mark | Size of reassessment | Submission date | Additional information |
---|---|---|---|---|---|
Written coursework assignment | Report | 100 | 3,000 words | During the University resit period August/September | Draft report sections |
Additional costs
Item | Additional information | Cost |
---|---|---|
Computers and devices with a particular specification | ||
Required textbooks | ||
Specialist equipment or materials | ||
Specialist clothing, footwear, or headgear | ||
Printing and binding | ||
Travel, accommodation, and subsistence |
THE INFORMATION CONTAINED IN THIS MODULE DESCRIPTION DOES NOT FORM ANY PART OF A STUDENT'S CONTRACT.