WIW12530 – Financial Fraud and Forensic Accounting
Module
Financial Fraud and Forensic Accounting
Financial Fraud and Forensic Accounting |
Module number
WIW12530
Version: 1 |
Faculty
Business Administration
|
Level
Bachelor
|
Duration
1 Semester
|
Semester
Summer semester
|
Module supervisor
Prof. Dr. rer. oec. Guido Sopp |
Lecturer(s)
Prof. Dr. rer. oec. Guido Sopp |
Course language(s)
English |
ECTS credits
5.00 credits |
Workload
150 hours |
Courses
4.00 SCH (4.00 SCH Lecture with integrated exercise / seminar-lecture) |
Self-study time
90.00 hours |
Pre-examination(s)
None
|
Examination(s)
alternative Prüfungsleistung - Belegarbeit und Präsentation |
Media type
No information
|
Instruction content/structure
|
Qualification objectives
The course provides an introduction to financial fraud and fraud examination. Students learn about the different financial fraud schemes, with a focus on financial statement fraud. As main part of the studies, different investigation techniques (analysing documents, interview theory and application, information gathering, data analysis, digital forensics) are explained. Finally, in the area of fraud prevention and deterrence, students learn about the responsibilities of management and auditors and are introduced to fraud prevention programs and fraud risk management frameworks. Besides the theoretical considerations, students are supposed to work on selected case studies involving financial fraud. |
Special admission requirements
keine |
Recommended prerequisites
No information
|
Continuation options
No information
|
Literature
|
Notes
No information
|
Assignment to curriculum
025 Betriebswirtschaftslehre - Bachelor 2022 Vollzeit 185 International Business - Bachelor 2022 Vollzeit 179 Wirtschaftsingenieurwesen - Diplom 2022 Vollzeit 025 Betriebswirtschaftslehre - Bachelor 2023 Vollzeit 185 International Business - Bachelor 2023 Vollzeit |