Forensic Accounting

Key information

Start date
End date
Year of study
Year 3
Term 2
Module code
FHEQ Level
School of Finance and Management

Module overview

This module will provide an introduction to the concepts of forensic accounting as a theoretical process, and how it integrates into the legal system. The lectures will provide detailed synopsis as to how accountants, through forensic accounting, play a key role within legal work. The module will be taught in three parts: Legal Aspects of Forensic Accounting, Financial Statements Fraud and Cybercrime. It will comprise one-hour lecture per week with an accompanying one-hour tutorial every week. The tutorials will build upon the theoretical study of the lectures and provide practical examples to work through and discuss in smaller group format or provide opportunity for testing the learning of important concepts.

Objectives and learning outcomes of the module

On successful completion of this module a student will be able to:

  • To evaluate the role and appraise the processes of the forensic accountant acting in support of litigation as an expert witness or primary investigator
  • To appraise and apply the theories and practices of valuation in support of litigation within a series of given situations
  • To critically evaluate the practices of fraud investigation and detection within a series of given common fraudulent scenarios
  • To review and evaluate the development of cyber crime and critically examine mechanisms to detect and discourage such activities
  • Demonstrate effective use of information technology for research and presentation purposes and make appropriate use of learning resources
  • To demonstrate the ethical position and duties of an accountant acting as an investigator of criminal activities
  • 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
  • Develop investigative skills to collect, analyse, and evaluate evidential matter and to interpret and communicate findings
  • Use both quantitative and qualitative techniques in order to analyse and evaluate issues relating to financial valuation in areas such as purchases of business, valuation of divorce assets, valuation of damages to business properties and calculation of lost profits
  • Critically evaluate the provisions of common law, civil laws and criminal laws on different kinds of financial crimes
  • Competences and skills necessary in court cases relating to disputes and litigations


Important notice regarding changes to programmes and modules