Forensic Accounting – (M.Sc.)

Contents

Comprising eight taught units, there are four core and four optional units. The taught units will be followed by the research dissertation.

Applicants on the part-time programme with a strong current experiential background in the forensic accounting field will also, as an alternative to completing certain taught units, be able to carry out tutor-guided professional development learning units.

Core units

* Financial Analysis develops an awareness of the financial environment from both an accounting and finance perspective in the context of corporate reporting regulations.


* Expert Witnessing and Dispute Resolution enables you to examine the full range of formal and informal methods for dispute resolution within common law, and civil and criminal legal systems, whilst also developing an understanding of the legal and practical protocols relating to the appointment of expert witnesses.


* Financial Crime and the Law focuses on an appreciation and understanding of the wide variety of financial crime and how the current regulatory framework and crime control statutes have developed to deal with them.


* Investigation Reporting and Research Methods develops a clear understanding of the legal basis and critical elements required to construct an expert report for submission in civil and criminal proceedings. In addition, you will be guided through the various forms of investigative reports and research techniques.


* The Dissertation is the final part of the course. You will undertake a 15,000-word research project (dissertation) that combines a review of previous research undertaken in your chosen topic with your own data collection and analysis. This provides a unique opportunity for you to demonstrate the subject knowledge you have acquired, as well as your analytical abilities and problemsolving skills - skills which are highly regarded by potential employers. During this phase,your research will be supervised by anexperienced academic with expertise in your chosen topic area.



Option units

* Business Valuation explores the subject from a practical viewpoint, considering the primary theories and their application in the context of real-world situations. On completion, you will be able to prepare valuation reports and critique the reports of valuation experts.
* Corporate Integrity and Management Control instils an understanding of the development and needs of corporate governance in the context of control theories of the firm. Theoretical drivers of the growing legal and regulatory landscape in this area
will inform the internal control perspective.
* Cyber Crime and Cyber Governance focuses on developing an understanding of the varying forms of cyber crime and their trends in the context of enabling the mitigation of risk and consequential problems. Crime control and international policing strategies will be considered.
* Decision and Risk Analysis covers key statistical concepts and the selection and use of appropriate software tools to aid decision making.
* Expert Testimony and Advocacy uses a primarily practical approach to enable you to
practise expert witnessing and advocacy skills in the courtroom setting, whilst equipping you with the necessary procedural knowledge and etiquette governing this specialist area.
* Fraud and Forensic Analysis develops an understanding of the need for an holistic approach in the investigatory models applied so that you develop a critical, questioning and evaluative approach in assessing financial data. From this you will obtain a detailed
appreciation of the various forensic accounting investigation methods and techniques.
* International Fraud and Corruption provides an insight into the strategies, structures and actions taken to counter fraud and corruption in international organisations such as the EU and other relevant international bodies.
* Interviewing and Testimony examines key issues and innovative approaches to gathering information from interviews for evidential purposes in both criminal and civil cases, using a psychological theory background and a practical context.