In this module students will study many of the concepts involved in the detection and investigation of fraud and forgery. It will also identify how financial techniques have been used to support the investigation of other crimes. The module aims to provide an insight into fraudulent activities and provide an understanding of the principles of their detection and investigation. It is designed to offer understanding of deception within the United Kingdom and techniques used in the collection and preservation and analysis of evidence. The Civil and Criminal processes in fraud investigations in England and Wales will be outlined using the Fraud Investigation Model. Students will be introduced to methods used in the detection of fraud, enabling them to also identify potential financial crimes including money laundering. As such bookkeeping/record keeping techniques will be introduced, as will concepts of assets, liabilities and taxation.
With regards to forgery, including counterfeiting, the module will afford students with hands on experience of the scientific techniques during practical exercises and demonstrations. These scientific methods of analysis will allow the importance of continuity, preservation and contamination of evidence during collection to be understood.
Case examples will be used to identify how these techniques, financial and scientific, have been successfully employed in the investigation of fraud forgery and counterfeiting.

Online materials and exercises will support the theoretical principles of the techniques, illustrating the collection and processing of data.

Presentation - This will require students to research a case example of a fraud or forgery investigation where a successful conviction had been achieved. The students will present background information on the case and then identify issues encountered during the investigation. (learning outcomes 1-2)

Essay - This will require students to research three types of fraud, forgery and or counterfeiting. They should discuss the advantages and limitations of the available techniques, for detecting these fraudulent activities. Case specific examples can be used to provide support. (learning outcomes 2-3)

Interactive lectures will explain investigative techniques used in fraud investigations and scientific techniques used to identify forgery and counterfeiting.
Face to face tutorials/demonstrations will also be used to provide activities to identify how deception and financial crimes may be undertaken. Activities will also allow student to experience investigative methods used including effective use of bookkeeping/accounting techniques.
Practical sessions will involve applying the scientific techniques to evidence types related to fictitious scenario.
Blackboard support will be utilised, this being largely tutorial based activities, and will include the previously mentioned formative activities. You should spend your additional time on this module to do independent research alongside guided reading.

1. UNDERSTAND THE THEORY AND PRINCIPLES THAT UNDERPIN INVESTIGATION OF FRAUD AND FORGERY INCLUDING COUNTERFEITING.

1) Knowledge & Understanding,

2) Learning

8) Reflection

2. STUDENTS WILL EVALUATE AND INTEPRET INFORMATION / DATA RELATING TO THE INVESTIGATION OF FRAUD AND FORGERY. THEY WILL REPORT THEIR INTERPRETATIONS TAKING INTO ACCOUNT ISSUES SPECIFFIC TO THE TYPES OF EVIDENCE.

4) Analysis

6) Communication

3. MAKE INFORMED DECISIONS ON CHOICE OF INVESTIGATIVE/ANALYTICAL TECHNIQUES BASED ON THE TYPE OF FRAUD AND FORGERY SUSPECTED AND THE EVIDENCE TYPE.

5) Problem Solving

7) Application,

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Pedneault, S. (2012) Forensic Accounting and Fraud Investigation for Non-Experts. 3rd edition. Wiley.

Betts, M. and Clark D (2017) Investigation of Fraud and Economic Crime (Blackstone's Practical Policing). Oxford University Press

College of Policing (2020) Investigating Fraud [Internet]. https://www.app.college.police.uk/app-content/investigations/investigating-fraud/

Rees, E. et al (2015) Blackstone's Guide to the Proceeds of Crime ACT 2002 (Blackstone's Guides). Oxford University Press

Langford, A. et al (2018) Practical Skills in Forensic Science. Pearson

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According to the National Economic Crimes Centre the estimated cost of fraud to the UK is 190 billion pounds annually. However, it is thought that less than 20 per cent of incidents of fraud are actually reported, so the true economic cost is unknown. The module aims to provide an insight into fraud and forgery providing an understanding of the principles of their detection and investigation. It is designed to offer understanding of deception within the United Kingdom and techniques used in the collection, preservation and analysis of evidence. Case examples will be used to show the application of the techniques to specific case studies. The students will have the opportunity to gain hands on experience of the scientific techniques used in detecting forgeries and counterfeits.