CARDIFF SCHOOL OF MANAGEMENT

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Module Title: Forensic Accounting

Module Number:

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Examination Period: January 2021

Examination Duration: 2 hours

The submission portal will open at 09:00 (UK time) on the date of the examination and will remain open for 48 hours.
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INSTRUCTIONS TO CANDIDATES:

This is an open book examination.

Non-programmable calculators are allowed.

Answer any three of the four questions in this paper

QUESTION 1

Evaluate the role of the forensic accountant in the evidence gathering process.
(40 marks)

QUESTION 2

Evaluate the effectiveness of relying on the ethical consciences of employees in the prevention of cash theft, and the effectiveness of detection methods and prevention techniques relating to cash theft.
(40 marks)

QUESTION 3

Evaluate both the motivation underlying financial statement manipulation by senior management, and one method of detecting such manipulation.
(40 marks)

QUESTION 4

Evaluate the role of the forensic accountant in understanding the extent to which internal controls can be used to minimize the threat of computer malware and subsequent fraud.
(40 marks)

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