Table of contents

The course is connected to the following study programs

Teaching language

English

Recommended previous knowledge

Previous knowledge of accounting and financial statements.

Learning outcomes

Upon successful completion of this course the students should be able to:

  • To analyze situations where fraud is more likely to occur
  • Understand how the types of fraud described in the auditing standards occur and how they can be detected.
  • Develop the skill to make ethical decisions in the business world that reflect both technical competency and ethical awareness.
  • Use the principles from moral philosophy and the guidance provided in the Accounting Standard’s conceptual framework to avoid fraudulent decision making.
  • Discuss the impact of political, social, legal, regulatory, and environmental issues on the accounting professional and the fraud environment.

Contents

The prevention and detection of financial statement fraud poses great ethical challenges for business professionals today. When fraud occurs in a company, management has made the decision to do the wrong thing. By considering the various ways fraud is committed students will develop skills useful in preventing and detecting fraud. Students also develop business competencies in critical thinking and problem-solving skills from both an industry and an economic perspective.

Teaching and learning methods

Lecture and class discussion.

Examination requirements

Approved compulsory assignments. More information in Canvas.

Examinations

4-hour written in-school examination which comprises 100% of the final grade. Letter grades.

Due to grade requirements for state authorised public accountants, a regular examination will be held both autumn and spring.

Student evaluation

The study programme manager decides, in cooperation with student representative, the form of student evaluation and whether the course is to have a midway or end of course evaluation in accordance with the quality system for education, chapter 4.1.

Offered as a free-standing course

No.
Last updated from FS (Felles studentsystem) Oct. 15, 2026 7:37:01 AM