AYB115 Governance, Fraud and Investigation
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | AYB115 |
|---|---|
| Equivalent(s): | BSB213 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $2,040 |
| Pre-2021 CSP student contribution | $1,597 The pre-2021 commonwealth supported place (CSP) contribution amount only applies to students enrolled in a course prior to 2021. To learn more, visit our Understanding your fees page. |
| Domestic tuition unit fee | $3,024 |
| International unit fee | $4,044 |
Unit Outline: Semester 1 2024, Gardens Point, Internal
| Unit code: | AYB115 |
|---|---|
| Credit points: | 12 |
| Equivalent: | BSB213 |
| Coordinator: | Steve Griffin | steve.griffin@qut.edu.au |
Overview
The role of a forensic accountant involves many different tasks including profiling, interviewing, expert witness work and risk management. Fraud is an ever present problem in a technology driven business environment and understanding how fraud occurs and can be prevented and detected is becoming a necessity for business operations. Governance issues have an increasingly large impact on business due to the electronic and global nature of business operations. Therefore, an understanding of how IT governance assists forensic accountants in their risk management role, particularly in relation to fraud detection and prevention, is particularly important. From a legal perspective, understanding criminal and civil jurisdictions, gathering evidence, interviewing suspects, knowledge of evidentiary rules and the expert witness role is essential knowledge for those wishing to enter the forensic accounting profession
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate knowledge of forensic accounting investigative concepts and theoretical frameworks;
- Apply technological skills in the production of professional forensic accounting blogs;
- Investigate real world cases to make recommendations on forensic accounting issues;
- Communicate in written form to clearly and professionally structure and present ideas; and
- Demonstrate and apply knowledge of governance, regulation, legal and ethical principles in forensic accounting.
Content
The following provides a brief overview of topics to be covered. Refer to the Week 1 document for further details.
- Information Technology Governance
- Criminal and civil jurisdictions and the legal aspects of fraud
- Fraud identification, prevention and detection
- Gathering evidence for fraud investigation, interviewing and expert witness reports
- Mock Trial
The generic capabilities this unit develops are:
- discipline knowledge;
- critical thinking and judgement skills;
- technology skills;
- written communication skills; and
- ethical and legal principles.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical and practical aspects of governance, legal and fraud issues enabling you to apply your knowledge to a wide variety of business governance and legal situations arising from the investigation of fraudulent activities.
The unit will be conducted in a three-hour seminar mode and will provide an introduction to the theoretical concepts and your learning of these areas will be supported by tutorials. The three-hour session will include a one hour, 30 minute lecture followed by a workshop for the remainder of the session. Tutorials are used to reinforce theoretical concepts and apply practical analysis to business cases. Students will be encouraged to participate in discussions of the weekly reflective task cases to assist with reinforcing both discipline knowledge and graduate capabilities. Student participation will also be required in lectures.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress towards the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Learning Task
Governance and Legal Issues Blog:
The Blog will represent the elements covered in the unit up until and including week 6. The Blog will assist students understanding of both the theoretical and practical components of the unit and enable them to reflect on their learning and understanding of the key concepts. The Blog must be professional in appearance and represent the type of resource a company could use to educate their employees. In week 7, students will submit their Blog for assessment and feedback.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.1), PC (3.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Case Research Task
Governance, Legal Issues and Fraud Research:
The research task will represent elements covered in the unit from week 7 until week 12. Using research and writing skills, the task will assist students understanding of the theoretical components of the unit and enable them to gain a deeper understanding of the key concepts covered in the unit. The research case must be professional in appearance and provide properly referenced research (both academic and other). The case research task will be submitted at the end of Week 12.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Final Examination - Open Book
The examination will consist of theoretical questions and will be an open book examination.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), SE (5.1)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
There is no prescribed text for this unit.
Reference book(s)
IT Governance Institute resources available from itgi.org.au
Other
QUT Cite/Write resources (www.citewrite.qut.edu.au) available in downloadable form or can be purchased at the QUT bookshop
Resources will be provided as weekly readings in addition to the above resources on the AYB115 Canvas site.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.
Unit Outline: Semester 1 2024, Online
| Unit code: | AYB115 |
|---|---|
| Credit points: | 12 |
| Equivalent: | BSB213 |
Overview
The role of a forensic accountant involves many different tasks including profiling, interviewing, expert witness work and risk management. Fraud is an ever present problem in a technology driven business environment and understanding how fraud occurs and can be prevented and detected is becoming a necessity for business operations. Governance issues have an increasingly large impact on business due to the electronic and global nature of business operations. Therefore, an understanding of how IT governance assists forensic accountants in their risk management role, particularly in relation to fraud detection and prevention, is particularly important. From a legal perspective, understanding criminal and civil jurisdictions, gathering evidence, interviewing suspects, knowledge of evidentiary rules and the expert witness role is essential knowledge for those wishing to enter the forensic accounting profession
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate knowledge of forensic accounting investigative concepts and theoretical frameworks;
- Apply technological skills in the production of professional forensic accounting blogs;
- Investigate real world cases to make recommendations on forensic accounting issues;
- Communicate in written form to clearly and professionally structure and present ideas; and
- Demonstrate and apply knowledge of governance, regulation, legal and ethical principles in forensic accounting.
Content
The following provides a brief overview of topics to be covered. Refer to the Week 1 document for further details.
- Information Technology Governance
- Criminal and civil jurisdictions and the legal aspects of fraud
- Fraud identification, prevention and detection
- Gathering evidence for fraud investigation, interviewing and expert witness reports
- Mock Trial
The generic capabilities this unit develops are:
- discipline knowledge;
- critical thinking and judgement skills;
- technology skills;
- written communication skills; and
- ethical and legal principles.
QUT Business Capabilities (Undergraduate)
The content and assessment in this unit are aligned to a selection of the following set of QUT Business Capabilities, also known as Assurance of Learning Goals (AoLs). Developing these capabilities will assist you to meet the desired graduate outcomes set at QUT and equip you with the knowledge and skills to succeed in your chosen career.
Knowledge and Technological Skills (KS)
1.1 Demonstrate and apply integrated discipline (including technical) knowledge across the broad field of business with depth in one or more core business disciplines
1.2 Apply technical and technological skills appropriate and effective for real world business purposes and contexts.
Higher Order Thinking (HO)
2.1 Investigate real world business issues and situations through the effective analysis, evaluation and synthesis of theory and practice
2.2 Exercise independent judgement and initiative in adapting and applying knowledge and skills for effective planning, problem solving and decision making in diverse contexts.
Professional Communication (PC)
3.1 Use information literacy skills, and communicate effectively and professionally in written forms and using media appropriate for diverse purposes and contexts
3.2 Use information literacy skills, and communicate effectively and professionally in oral forms, appropriate for diverse purposes and contexts.
Teamwork and Self (TS)
4.1 Exercise self-reflection, responsibility and accountability in relation to own learning and professional practice.
4.2 Apply teamwork knowledge and skills for effective collaboration across diverse purposes and contexts
Social, Ethical and Global Understanding (SE)
5.1 Demonstrate and apply knowledge of ethical and legal principles and practices in analysing and responding to business issues
5.2 Demonstrate and apply knowledge of socially responsible behaviour in analysing and addressing business issues in national and international business contexts.
Learning Approaches
This unit will encourage you to conceptually link the theoretical and practical aspects of governance, legal and fraud issues enabling you to apply your knowledge to a wide variety of business governance and legal situations arising from the investigation of fraudulent activities.
The unit will be conducted in a three-hour seminar mode and will provide an introduction to the theoretical concepts and your learning of these areas will be supported by tutorials. The three-hour session will include a one hour, 30 minute lecture followed by a workshop for the remainder of the session. Tutorials are used to reinforce theoretical concepts and apply practical analysis to business cases. Students will be encouraged to participate in discussions of the weekly reflective task cases to assist with reinforcing both discipline knowledge and graduate capabilities. Student participation will also be required in lectures.
Feedback on Learning and Assessment
Students will receive feedback in various forms throughout the semester which may include:
- Informal: worked examples, such as verbal feedback in class, personal consultation
- Formal: in writing, such as checklists (e.g. criteria sheets), written commentary
- Direct: to individual students, either in written form or in consultation
- Indirect: to the whole class
Assessment
Overview
The assessment aims to support your achievement of the learning outcomes for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress towards the development of knowledge, understanding, skills and attitudes (formative assessment); and
- demonstrate your learning in order to achieve a final grade (summative assessment).
Students may be required to attend campus or an assessment centre for the purposes of assessment, regardless of the attendance mode for the unit.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Reflective Learning Task
Governance and Legal Issues Blog:
The Blog will represent the elements covered in the unit up until and including week 6. The Blog will assist students understanding of both the theoretical and practical components of the unit and enable them to reflect on their learning and understanding of the key concepts. The Blog must be professional in appearance and represent the type of resource a company could use to educate their employees. In week 7, students will submit their Blog for assessment and feedback.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.1), PC (3.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Case Research Task
Governance, Legal Issues and Fraud Research:
The research task will represent elements covered in the unit from week 7 until week 12. Using research and writing skills, the task will assist students understanding of the theoretical components of the unit and enable them to gain a deeper understanding of the key concepts covered in the unit. The research case must be professional in appearance and provide properly referenced research (both academic and other). The case research task will be submitted at the end of Week 12.
Formative or Summative: Formative and Summative
Business Capabilities (AoL goals): HO (2.2), PC (3.1), SE (5.1)
This is an assignment for the purposes of an extension.
Assessment: Final Examination - Open Book
The examination will consist of theoretical questions and will be an open book examination.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.1), HO (2.1), SE (5.1)
This examination will be an invigilated face-to-face exam undertaken either on campus or at an examination centre.
Academic Integrity
Students are expected to engage in learning and assessment at QUT with honesty, transparency and fairness. Maintaining academic integrity means upholding these principles and demonstrating valuable professional capabilities based on ethical foundations.
Failure to maintain academic integrity can take many forms. It includes cheating in examinations, plagiarism, self-plagiarism, collusion, and submitting an assessment item completed by another person (e.g. contract cheating). It can also include providing your assessment to another entity, such as to a person or website.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Further details of QUT’s approach to academic integrity are outlined in the Academic integrity policy and the Student Code of Conduct. Breaching QUT’s Academic integrity policy is regarded as student misconduct and can lead to the imposition of penalties ranging from a grade reduction to exclusion from QUT.
Resources
Resource Materials
Prescribed text(s)
There is no prescribed text for this unit.
Reference book(s)
IT Governance Institute resources available from itgi.org.au
Other
QUT Cite/Write resources (www.citewrite.qut.edu.au) available in downloadable form or can be purchased at the QUT bookshop
Resources will be provided as weekly readings in addition to the above resources on the AYB115 Canvas site.
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. You should, however, familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.