PROGRAMME SPECIFICATION
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AWARD and COURSE TITLE
Bachelor of Arts with Honours
Forensic Accounting
INTERMEDIATE AWARDS
Graduate Certificate Forensic Accounting
Graduate Diploma Forensic Accounting
Forensic Accounting
Name of the Teaching Institution
Sheffield Hallam University
Faculty and Department
Sheffield Business School
Finance, Accounting and Business
Systems
Mode(s) of Attendance
Full Time
Sandwich (Thick)
UCAS CODE
N490
QAA Subject Benchmark Statement or This award has been benchmarked
other relevant external reference point against CIMA/ACCA/ICAEW and the
relevant QAA subject benchmark
statements outlined in the supporting
information.
Date of Validation
May 2012
1 PROGRAMME AIMS
This course focuses on the needs of students intending to pursue a career in accounting
with the added value of possibly specialising in forensic accounting or similar financial
investigative work. It concentrates on the skills and knowledge sought by professional
accounting firms, and companies and organisations with need for accounting, investigative
and auditing staff. There is particular emphasis on the teaching of forensic accounting and
auditing. The main aims of the course are to:
1. Provide a coherent programme of study in financial accounting, legal aspects of financial
reporting and the investigative responsibilities of those students looking to pursue a career in
audit and financial investigation.
2. Achieve a balance between a vocational approach linked to the requirements of
professional bodies in the area of accounting and broader intellectual development;
3. Prepare students for employment in accounting, audit and investigation and or related
financial management roles;
4. Develop awareness of the financial, economic and legal environment in which accounting
information is produced;
5. Develop awareness of the nature of the work of forensic accountants and the
environments in which they operate.
6. Promote the attributes of self-reliance and teamwork as means of both personal and
career development;
7. Encourage students to reflect on learning processes and act as independent learners;
8. Meet the requirements of the appropriate subject benchmark statement/ professional body;
2 PROGRAMME LEARNING OUTCOMES
2.1 Knowledge and understanding covered within the Programme. By the end
of the programme you will be able to
1. Explain the purpose, concepts & principles of financial and management accounting,
auditing and financial investigation. 2. Discuss the financial, economic and legal environment
in which accounting and auditing processes take place
3. Discuss the nature and have an understanding of the work of forensic accountants and
the environments in which they operate.
4. Use quantitative data in preparing accounting and financial information
5. Appreciate the uses and applications of information and communications technology in
the practice of accounting and financial management, forensic accounting and auditing.
6. Demonstrate awareness of current issues within accounting and financial management,
forensic accounting and auditing.
7. Analyse and interpret complex financial information using both manual and information
and communications technology techniques.
8. Appreciate the legal framework within which UK forensic accountants operate and the
legal processes with regard to fraud.
9. Discuss the role and responsibilities of the internal function in an entity and its use in
establishing and monitoring corporate governance procedures.
10. Interpret and critically evaluate information produced, both for external users and internal
decision making
2.2 Intellectual/Subject/Professional/Key skills covered within the Programme:
by the end of the programme you will be able to
1. Obtain and identify relevant data
2. Apply problem-solving procedures and techniques
3. Critically analyse and evaluate procedures, concepts and principles
4. Carry out independent research
5. Identify and record accounting data
6. Select and use relevant numerical procedures and techniques to prepare accounting and
financial information, including where appropriate computer software. Apply appropriate
analytical methods to evaluate accounting and financial information
7. Assess the uses of accounting & financial information within the business environment
and make recommendations regarding business practice, strategies and the management of
risk
8. Operate as an effective member of a team
9. To become an autonomous learner who is able to take a critical approach to learning
3 LEARNING, TEACHING AND ASSESSMENT
3.1 The approach to Learning and Teaching within the Programme
The aims and learning outcomes of the programme as a whole are achieved, in the main, by
the learning, teaching and assessment associated with individual modules. Each module has
a carefully constructed curriculum and method of delivery, which are provided to students,
designed to support the achievement of module outcomes, and in turn contribute to
programme outcomes. Teaching within the programme takes place both in large groups (e.g.
lectures) and small groups (e.g. seminars, workshops, laboratory sessions). Tutors using
their subject expertise introduce and explain topics, guide you in the use of materials, clarify
and respond to student questions queries and comments. Teaching adopts activity-based
and student-centred approaches to the facilitation of student learning. Learning takes place
both within formal teaching sessions, and during guided and independent study undertaken
by students, which includes collaborative group work. To support guided and independent
study, you are provided with tasks, exercises, resources, and references to additional useful
learning materials, to access, utilise and respond to as part of your study programme. All
modules are supported through the university’s virtual learning environment (Blackboard),
which acts as both a repository of module information, a communication tool between tutors
and students, and a medium through which active learning takes place via activities and
learning packages devised by tutors. Learning, teaching and assessment activities
encourage you to develop key skills (e.g. problem solving, numeracy, IT skills) as well as a
deep and critical knowledge of the subject matter of the programme, and are also designed
to foster those employability attributes (e.g. reflection on learning, personal development
planning, interpersonal communication skills) identified as important in modern organisations.
Students produce a personal development portfolio, which acts as a mechanism for driving
and reflecting upon personal development, as a key part of learning at all levels, that draws
upon the academic, social and life experiences of students.
As outlined in the documentation this programme takes an innovative and structured
approach to properly embed the core pedagogic principles. Below is a clear articulation of
how those principles are embedded into the programme
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Encouraging a deep approach to learning –students will be asked to take an
evidence based approach to their studies and critically evaluate key theories,
industry practices and approaches. Examples of this include looking at the ethical
stance of corporates and how this is demonstrated through corporate strategy, the
tutors encouraging students to actively immerse themselves in the topic by taking on
role plays, and effectively communicating the deep rooted skills valued by employers
through the employability strand in the awards.
Active or experiential learning will occur through the use of group case studies in
modules such as Financial Risk Management, via the range of guest speakers and
business games which are held throughout the entirety of their award, and also
through the use of both business and international contexts in the delivery of the
majority of the modules including Financial Analysis for Business at level 4 and
Corporate Reporting at level 6.
Critical thinking and problem solving abilities, creativity and innovation will be
developed and demonstrated by students, through a variety of learning experiences,
as they progress through their studies. Study skills will be built up throughout the
levels with the higher level critical thinking being examined at level 6 in modules such
as Strategic Management Accounting, Financial Decision Making and Corporate
Finance.
The reflective practitioner approach - In modules such as The Professional
Accountant, Understanding and Managing Financial Roles, Career Development and
Financial Decision Making, students must undertake a reflective piece of work. This
is on both their learning experiences for a particular task, throughout their university
life, on their placement or upon their skills development. This is in addition to the
availability of the student EPDP portfolio which is an electronic resource allowing
students to keep a reflective diary.
Collaborative and team working - Through modules such as Understanding and
Managing Financial Roles and Business Economics, the programme demonstrates it
is working collaboratively with a variety of different departments throughout the
university. Within each module there are both assessed and formative group work
activities which get students working in teams and experiencing different group
dynamics.
Clarity in respect of intended learning outcomes and assessment criteria – All
modules distribute a module guide which clearly outlines the module's learning
outcomes and the criteria against which assessment will be marked. Where phase
test and other such instruments are used mock tests and past tests will be made
available for students to add clarity. Time will be allocated in each module for staff
and students to work through each others expectations and understanding of the
module's assessment tasks.
Assessment for, of and as learning - A wide array of assessment types are used
throughout the programme. These range from individual phase tests, short answer
tests, case study based reports, individual and group presentations, exams and role
plays. This is in addition to the wide range of formative tasks undertaken such as
business games, live scenarios and case studies.
Engagement by staff with notions of how students learn and a willingness to engage
in a scholarship of learning, teaching and assessment. – The department has a
leading financial literacy / Education research hub which has an excellent
international reputation. This research hub regularly presents papers and undertakes
research which then feeds back into the department in which a wide variety of the
departments staff engage in. This is in addition to all staff having a recognised
teaching qualification.
3.2 The approach to Assessment and Feedback within the Programme
Assessment within the programme has a number of purposes: to establish the standard of
achievement of each student, to act as a guide and motivator to learning, and to provide a
mechanism for feedback to students on how they are progressing in their learning. Students
experience a variety of assessment approaches at each level of study (e.g. project, essay,
presentation, time-constrained exercise, multiple choice test, exam). Feedback on learning
takes a variety of forms e.g. oral feedback on class activities, written feedback on work
undertaken outside the classroom, written feedback and marks awarded to assignments and
coursework. Feedback will be provided in a timely fashion as per the faculty standard, and
assessment that contributes marks for the module will be based upon assessment criteria
that are made clear to students before they commence the assessed task.
For further details of SBS' approach to learning , teaching and assessment please see the
published SBS LTA framework.
3.3 How Student Employability is supported within the programme
All modules make a significant contribution to the employability pathway by providing
students with a real life context to the topics they cover and by requiring them to use such
skills as independent research, team work and presentations. This is done by using case
studies, real life examples and scenarios which form the backbone of the employability
policy by engaging you in the study and evaluation of industry sectors and at the same time
developing key graduate skills such as literacy, critical thinking, personal organisation, and
time management. Provision is made for you to integrate technical knowledge and skills from
your other mandatory vocational modules and so develop a more rounded understanding of
your chosen professional body alliance. There is a specific module identified at each level to
support this development. Level 4 - Professional Accountant - Students are introduced to the
role of an accountant / financial manager and a series of guest talks will be held in this
module by the main professional bodies and companies. You will gain a good understanding
of the differences between a management, financial and chartered accountant and gain a
valuable insight into the type of work they do. You will also be introduced to the importance
of communication and being a reflective practitioner. Level 5 - Understanding and managing
financial roles - Students will focus on developing their CV's, cover letters, having practice
assessment centres and identifying both graduate and placement jobs. There will be a
strong emphasis on skills identification and gap analysis Level 6 – Financial Decision making
- This is a module that enables each student to clearly demonstrate their critical and problem
solving capabilities and the opportunity to be creative and innovative. Those students
returning from placement will also be able to reflect upon their placement and make future
career plans via the placement module. During year three, we help and encourage you to
complete an optional one year paid work placement. This enables you to apply and develop
your knowledge and skills in a real business environment.
As you progress through the levels your skill development will support a deeper approach to
learning and encourage motivation as you are continually engaged in the study of your
chosen professional sector. The professional focus of the award encourages an on-going
engagement with subject knowledge and skills that are key to each student's employability in
their chosen professional sector as well as the development of broader graduate key skills.
3.4 Main type of work-based or work-related learning featured in this
programme
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All modules are focused on giving students key employability skills
All students have the opportunity to apply for a placement year
The university also supports short summer internships
A range of employer and professional body guest talks are scheduled each year
Assessments are often based on real companies / scenarios
4 PROGRAMME DESIGN AND STRUCTURE
As life in general and businesses become both more competitive and litigious, the role of the
accountant in society and in business has attained a greater and greater level of importance.
Over the last decade with an ever increasing number of graduates joining the accountancy
profession, the need to specialise in a specified area of accounting or auditing has become
even more apparent if graduates are to eventually achieve their aspirations of a challenging,
well remunerated and secure role in the employment market. The course is designed to
ensure that students graduating from it will have had the educational grounding and
intellectual development to take full advantage of career opportunities arising primarily in the
field of accounting and auditing, with the added benefit that should they wish to pursue
career as a forensic accountant or in some other investigative role; they will have an
educational "head start" on their peers graduating from other courses. The first year
assumes no prior knowledge of accounting and introduces the main principles of
management accounting and financial accounting. We familiarise you with the business
environment companies work in and help you to develop vital ICT and numerical skills. The
second year deepens the appreciation of the role and scope of financial accounting and
allows you to explore related areas such as financial risk. It also focuses on the environment
in which a forensic accountant operates by including modules on corporate and business law,
electronic crime and fraud, evidence and expert witness. The second year prepares you for
a placement in the area of financial reporting or auditing and investigation through the
understanding and managing financial roles module. You can however go directly into the
final year. We strongly encourage students to take this placement as it allows you to apply
what they have learnt to the real world and gives them experience much valued by
employers. We will assist you in your search for a suitable placement and in this regard we
have continued to develop links with numerous employers and also with any the Institute of
Internal Auditors whose members have a growing need for placement students who wish to
develop their analytical and investigative skills. The placement can sometimes lead to the
offer of a permanent job after graduation. The final year has a strategic context. In terms of
the work and environment of the forensic accountant students will evaluate forensic
accounting techniques and forensic investigation which prepares them for gaining
employment in this specialised area. The course enables graduates to claim exemptions
from key professional accounting bodies’ examinations. In particular, the course is linked to
the ACCA qualification. This places students in a strong position in the graduate employment
market. As per the school policy, all students returning from placement will study the Career
Management and Professional Development module. This module asks students to reflect
upon their placement experiences and plan future career moves. Those students not going
on placement will study Financial Decision Making which aims to recreate some of the skills
students would have developed on placement whilst also covering career planning and
reflection. Although the module is not a replacement for placement, it does try to address
some of the same content as the Career Management and Professional Development
module.
Mode of attendance - Full Time
Course
year
Module Title
Module
Code
Credit
Level
Points
1
FINANCIAL ANALYSIS FOR
BUSINESS
44-45024
00L
20
Mandatory,
Elective,
Option
Mandatory
1
BUSINESS ECONOMICS
1
FINANCIAL ACCOUNTING
1
MANAGEMENT ACCOUNTING
1
1
2
2
2
2
2
2
LAW, CORPORATE
GOVERNANCE AND ETHICS
THE PROFESSIONAL
ACCOUNTANT
FRAUD, EVIDENCE, EXPERT
WITNESS
ELECTRONIC CRIME
FINANCIAL ACCOUNTING AND
REPORTING
FINANCIAL RISK
MANAGEMENT
UNDERSTANDING AND
MANAGING FINANCIAL ROLES
CORPORATE LAW, AUDIT AND
REGULATION
3
PRINCIPLES OF TAXATION
3
AUDIT AND ASSURANCE
3
CORPORATE REPORTING
3
FORENSIC INVESTIGATION
3
FORENSIC ACCOUNTING
TECHNIQUES
3
FINANCIAL DECISION MAKING
44-492800L
25-400600L
25-401200L
44-493000L
44-492900L
44-596000L
44-596100L
25-501100L
44-584700L
44-593800S
24-590200L
44-693400L
44-693700L
25-601400L
44-693800L
44-693600L
44-694700L
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
Level
Credit
Points
Mandatory,
Elective,
Option
20
Mandatory
Mode of attendance - Sandwich (Thick)
Course
Module Title
year
1
FINANCIAL ANALYSIS FOR
BUSINESS
Module
Code
44-45024
00L
1
1
1
1
1
2
2
2
2
2
2
4
4
4
4
4
4
44-492800L
25-4006FINANCIAL ACCOUNTING
00L
25-4012MANAGEMENT ACCOUNTING
00L
LAW, CORPORATE
44-4930GOVERNANCE AND ETHICS
00L
THE PROFESSIONAL
44-4929ACCOUNTANT
00L
FRAUD, EVIDENCE, EXPERT
44-5960WITNESS
00L
44-5961ELECTRONIC CRIME
00L
FINANCIAL ACCOUNTING AND 25-5011REPORTING
00L
FINANCIAL RISK
44-5847MANAGEMENT
00L
UNDERSTANDING AND
44-5938MANAGING FINANCIAL ROLES 00S
CORPORATE LAW, AUDIT AND 24-5902REGULATION
00L
44-6934PRINCIPLES OF TAXATION
00L
44-6937AUDIT AND ASSURANCE
00L
25-6014CORPORATE REPORTING
00L
44-6938FORENSIC INVESTIGATION
00L
FORENSIC ACCOUNTING
44-6936TECHNIQUES
00L
CAREER MANAGEMENT AND
44-6898PROFESSIONAL
00S
DEVELOPMENT
BUSINESS ECONOMICS
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
4
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
5
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
6
20
Mandatory
5 PROGRESSION/CAREER ROUTES
Possible progression or career routes after you have completed this
programme include
Most organisations and businesses need professional financial expertise. You are wellequipped for careers in accounting, investigative and finance-related areas. Graduates from
our finance programme degree portfolio have found careers in large international
accountancy organisations such as PriceWaterhouseCoopers, and KPMG. Some have
joined smaller (high street) accounting firms whilst others have commenced with large
prestigious organisations for example Metropolitan Police, British Petroleum, Littlewoods,
University of Central Lancashire, Lunn Poly, World Gaming Company and British Sugar.
6 ENTRY REQUIREMENTS AND ENTRY PROFILE
6.1 Specific Entry Requirements for entry to the initial stage of this programme
are
Academic
Qualifications
(including A / AS level
grades and subjects,
where applicable)
Normally, five GCSEs at grade C or above including
English language and mathematics, plus one of the
following
• 300 points including at least 160 points from two
GCE/VCE A levels or BTEC National qualifications or one
AVCE double award. We accept General Studies. Key
Skills qualifications are not included.
• GNVQ – advanced level 3 in 12 modules with overall
distinction or in 16 modules with overall merit.
• Access – an Access to HE Diploma with at least 45
credits at level 3 and 15 credits at level 2. At least 15
Level 3 credits must be at merit grade or above, from a
QAA-recognised Access to HE course, or an equivalent
Access to HE certificate.
Level of English
If English is not your first language you need an IELTS
language capability
score of 6.0 or above, with a minimum score of 5.5 in
each skill.
Any other specific,
You can apply for advanced entry on to this course,
formally certified
depending on the number of professional accountancy
qualifications
examinations you have passed
Previous relevant work If you do not have any of the qualifications above but
or work-related
have relevant experience you are welcome to discuss
experience
potential opportunities with the admissions tutor.
Any specific
NA
articulation
arrangements
recognised for this
programme
Professional
If you have any relevant professional accounting
qualifications
qualifications or papers, you should discuss this with the
admission tutor
Any other specific entry None
requirements
6.2 APPLICANT ENTRY PROFILE: the knowledge, skills and qualities etc.
required to enable you to benefit from, and succeed on the programme of
study are
We expect you to demonstrate through your personal statement an interest in and
awareness of accounting and finance or some level of practical experience.
6.3 The University will select non-standard entrants to the programme in the
following ways
If you do not have any of the qualifications above but have relevant experience you are
welcome to discuss potential opportunities with the admissions tutor.
6.4 Use of Prior Credit (APCL/APEL): prior certificated credit or prior
experiential credit may be used within the Programme in the following ways
Accreditation of Prior Certificated Learning (APCL) or Accreditation of Prior Experience
(APEL) to allow applicants to transfer credits gained on another qualification to this
programme will be considered on a case-by-case basis. In these cases the standard
University procedure will apply.