Forensic Accounting MSc module details
Block 1: Fraud Examination & Investigation
This module aims to develop in students the knowledge and understanding of incidences of fraud defalcation, misrepresentation, creative accounting and accounting scandals within organisational context. Students will be exposed to different fraudulent accounting schemes, the rationale behind them and how they can be detected, prevented and deterred. The module will develop in students an understanding and critical evaluation of Crime causation theories. Fraud and personality types. Occupational, organisational and white-collar frauds. - Fraud investigation, detection, prevention and deterrent.
Block 2: Cybercrime and Business Analytics
This module gives students the foundation skills for digital forensic investigation and in particular cybercrime. This module also provides an understanding to the contemporary issues in cybercrime. Students will also be taught analytical and investigative skills using standard tools and techniques. During this module, students will be introduced to accounting and financial theory with the science and art of discovering and analyzing patterns, identifying anomalies, and extracting other useful information in financial and economic datasets. This module takes a practical approach to prepare students to become analysts and get a grasp of the most required data structuring, modeling, and visualization techniques employers require.
Block 3: Financial Crime & Law and Litigation Support
This module is to develop the understanding and knowledge of the legal environment in which forensic accounting operates. The emphasis of this module will be the criminal legal context of Forensic Accounting rather than the civil legal jurisdiction. The module will develop an understanding of the law, its principals and the criminal legal system of the UK. Comparisons will be made with major European and other world legal systems.
The module will then provide a detailed analysis of the financial crimes with principal emphasis upon the fraud laws within the UK and the global context. The module will also expound on issues around litigation support as it concerns a forensic accountant.
Block 4: Governance, Ethics, Assurance and Risk
The module offers an understanding of corporate governance and social responsibility. The aim is to analyse the effects of corporate governance and social responsibility and to consider the role key stakeholders such as institutional investors play in corporate governance. Students will review academic journals and make recommendations with regard to factors that influence corporate governance and social responsibility.
Students will also be able to develop skills and apply relevant knowledge, professional judgement in order to analyse, evaluate and conclude on the internal control environment and the internal audit mechanism of an organisation. The syllabus of this module will enable students to gain an understanding of the importance of internal controls used within organisations to ensure risks are mitigated to an acceptable level, or avoided altogether.
Block 5 and 6: Research Methods and Dissertation in Forensic Accounting
The research methods and dissertation module require students to develop understanding of research methodology as well as develop understanding of a specialist area in forensic accounting. Students will undertake an independent and self- structured approach to their learning. It allows students to integrate theory and practice in a variety of settings to serve businesses, public agencies and charities.
It also allows them to apply both practical and theoretical knowledge gained in the programme by carrying out research into issues underpinning forensic accounting. It requires students to carry out a sustained piece of work, which is supervised, self-directed and leads to the production of a dissertation.