Forensic Accounting
Module code: AF3013
Forensic Accounting aims to provide a critical appreciation of the context, motivations and rationalisation of financial fraud. It explains how such frauds are perpetuated, detected and investigated with a view to understanding how effective enterprise level and regulatory mechanisms to prevent recurrence might be successfully implemented, using examples from the present day, historical and international contexts.
The module will illustrate how forensic techniques are employed to investigate fraud and provide an understanding of associated legal processes and utilise analytical models to illustrate the common and unique features of frauds, developing understanding of appropriate professional responses to it.
Topics covered:
- Introduction to fraud
- The psychological rationale behind frauds
- The role of the auditor and the forensic accountant
- Considerations when fraud is suspected
- Fraud detection techniques
- Gathering, documenting evidence
- Financial fraud
- Money laundering