Core Module Information
Module title: Transnational Financial Crime

SCQF level: 11:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC11122
Module leader: Ken Farnhill
School The Business School
Subject area group: Accounting and Finance


Description of module content:

Financial offences: fraud, including tax evasion, bribery, theft, money laundering, terrorist financing
Facilitation of financial crime by businesses and professional persons
Money laundering and profits from illegal enterprise and organised crime.
Bribery and corruption
International conventions and co-operation in financial crime prevention and role of the Organisation for Economic Co-operation and Development and United Nations
Management of risks of financial crime
Terrorism financing and its prevention
Data security, computer security and responses to the threat of computer-enabled financial crime
Financial crime risks and the use of the internet
The role of investigators, the police, document examiners and forensic experts
Investigation of financial crime across jurisdictions

Learning Outcomes for module:

Upon completion of this module you will be able to
LO1: To evaluate theories on the causes of financial crime by individuals, businesses and organised crime groups.
LO2: To critically evaluate international efforts to prevent organised financial crime and money laundering.
LO3: To develop original and creative approaches to the prevention, detection and investigation of fraud against business organisations, taking account of the technologies available to perpetrators and to management.
LO4: To develop original and creative responses to the risks of employees or others using the business organisation as a vehicle for financial crime, including fraud, money laundering and bribery.
LO5: To critically analyse the factors which contribute to the security of personal data, confidential business information and online systems against illegal or unauthorised access, alteration or processing.

Full Details of Teaching and Assessment
2022/3, Trimester 2, FACE-TO-FACE, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: FACE-TO-FACE
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Morrison Handley-Schachler
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:
Learning will focus on developing skills in the analysis of real-world events and evaluation of systems in the light of theories on the causes and prevention of financial crime. You will be encouraged to act as independent learners, with direction from lecturers and tutors to point them towards issues of intellectual and practical interest. Because the subject matter combines legal, factual, sociological and moral elements, reading material will be selected to provide you with sufficient current knowledge of all these elements. Tutorials will focus on the exercise of your analytical abilities to discuss and predict trends and phenomena in the world of international crime and to critique international prevention efforts.
You will be provided with exercises in the analysis of risk in business organisations and encouraged to propose and evaluate systems for the control risks of fraud (LO3), financial irregularities (LOs3&4) and data misuse (LO5). They will be directed to conduct independent research through the academic literature and juridical and journalistic sources on organised crime and the involvement of business, the professions and financial corporation in the financial aspects of crime (LOs1&4). Reading in the academic literature and in international conventions will be used to inform analysis of political and sociological aspects of organised crime (LO1) and critical evaluation of governmental and intergovernmental efforts to reduce its influence (LO2).
You will develop skills in the analysis and evaluation of business systems and in formulating solutions to problems affecting both individual businesses and society generally. The module will build familiarity with general issues in the design of information technology systems.
Communication skills will be developed by class discussions in tutorials and the preparation of a group poster presentation, requiring you to exchange ideas, listen and comprehend, evaluate and take into account the views expressed by other students. Tutorials will also present an opportunity for discussion and questioning.
All materials and teaching will be provided in accessible formats in accordance with Edinburgh Napier University’s Disability Policy.

Formative Assessment:
The individual poster presentation will be preceded by a formative assessment in the form of a slide presentation with voiceover to be submitted online to enable tutors to provide feedback on the depth, coherence and practicability of your presentations.
The individual examination will be preceded by a formative assessment consisting of an unseen, closed-book, written, group examination, enabling tutors to provide feedback on the depth of analysis in your joint answer.

Summative Assessment:
You will be required to make an individual poster presentation. You will be required to be present and display your poster for one hour, answer questions from examiners and provide a printed reference list for their poster. The standard size of a poster is A0 and the poster must contain sufficient information in an understandable form to demonstrate the evaluation of academic theory on financial crime and the evaluation of international efforts to prevent organised financial crime and money laundering.(LOs1&2). This will account for 50% of the module grade.
You will then be required to sit a 1.5-hour unseen, closed-book, written, individual examination, including scenario and essay questions which will contain compulsory questions to test attainment of LOs3-5. Reading time of 15 minutes will be allowed before the examination.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 12
Face To Face Tutorial 24
Independent Learning Guided independent study 164
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Poster 50 1-2 6 HOURS= 0, WORDS= 0
Centrally Time Tabled Examination 50 3-5 14 HOURS= 1.5, WORDS= 0
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

Indicative References and Reading List - URL:
Contact your module leader