AYB341 Forensic and Business Analytics
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: | AYB341 |
|---|---|
| Prerequisite(s): | 192cp of completed studies |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $1,118 |
| Domestic tuition unit fee | $4,104 |
| International unit fee | $4,788 |
Unit Outline: Semester 2 2024, Gardens Point, Internal
| Unit code: | AYB341 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | 192cp of completed studies |
| Coordinator: | Tyge Kummer | t.kummer@qut.edu.au |
Overview
With the digitisation of information, management have become increasingly reliant on comprehensive and timely data driven reporting as their primary mechanism for capturing and evaluating business performance and for making urgent, strategic, high-risk decisions. This unit provides students with theoretical and practical skills in forensic and business intelligence through the use of SAS and other technologies, to investigate business related data resources to identify fraud, and to support corporate performance and decision making.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate knowledge of forensic accounting and business intelligence concepts and issues
- Apply technological skills to generate business analytics and forensic evidence from structured data
- Exercise critical thinking and judgement to make recommendations on forensic investigation and business analytics cases
- Communicate in written and oral form to clearly and professionally structure and present ideas, judgements and opinions
Content
The following provides a brief overview of topics to be covered:
- Data Driven Decision Making Processes
- Forensic and Business Intelligence Applications and Issues
- Data Mining and Visualisation
- MS Access Software Skills
- SAS Software Skills
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 judgment 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 students to conceptually link the theoretical aspects of the unit with practical applications, enabling them to apply their knowledge to a wide variety of forensic and business decision making situations. Lectures will provide an introduction to the theoretical concepts that will be supported by tutorial workshops. The tutorial workshops will reinforce theoretical concepts through the application of forensic and business intelligence computer software. The Canvas Collaborate Sessions will provide the demonstration of software to support and reinforce the tutorial workshops.
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 objectives for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward 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: Data Analysis Assignment
This practical demonstration of MS Access and visualisation tools will assess students' ability to apply MS Access skills to a business intelligence problem. Students will be required to query a data base and create simple graphs, charts and reports from a data set that could be included in a business report to aid managerial decision making.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2)
Please note that this is a test and therefore cannot be the subject of an assignment extension.
Assessment: Forensic Investigation Project
This project involves submission of a forensic investigation report which demonstrates the ability to interrogate and investigate a large data set using SAS Enterprise Guide, to identify fraudulent activity.
The results are presented in a video that simulates the communication of the report to management.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
This is an assignment for the purposes of an extension.
Assessment: End of Semester Examination
The exam will focus on the theoretical and practical content of the unit and will cover content from all lectures.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS( 1.1), HO (2.2)
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
Recommended text(s)
Anderson-Lehman, R., Watson, H.J., Wixom, B.H. and Hoffer, J.A. (2004) Continental airlines flies high with real-time business intelligence, MIS Quarterly, Access at: http://www.fuqua-europe.duke.edu/centers/ccrm/datasets/continental/Continental_Airlines_Case_Study.pdf
Elbashir, M.A., Collier, P.A., and Davern, M.J. (2008) Measuring the effects of business intelligence systems: The relationship between business process and organizational performance, International Journal of Accounting Information Systems, vol.9, no.3, pp.135-153.
Fineberg, S. (2012). Case studies: Business intelligence. Accounting Today, vol.26, no.6, pp.25-46. Retrieved from http://search.proquest.com/docview/1021206749?accountid=13380
Hodge, N. (2011). Harnessing analytics. Financial Management, pp.26-29. Retrieved from http://search.proquest.com/docview/899803639?accountid=13380
Kimball, R & Ross, M.(2002) The Data Warehouse Toolkit 2nd Edition John Wiley & Sons New York
Laiutaud, B & Hammond, M (2001) E-Business Intelligence McGraw Hill USA
Marakas, G.(2002) Decision Support Systems 2nd Edition Pearson Education Australia
Turban, E. & Aronson, J.E. (2001) Decision Support Systems and Intelligent Systems 6th Edition Prentice Hall New Jersey
SAS Institute (1999) SQL Query Window User's Guide - Version 8 SAS Publishing North Carolina
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer. You should 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 2 2024, Online
| Unit code: | AYB341 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | 192cp of completed studies |
Overview
With the digitisation of information, management have become increasingly reliant on comprehensive and timely data driven reporting as their primary mechanism for capturing and evaluating business performance and for making urgent, strategic, high-risk decisions. This unit provides students with theoretical and practical skills in forensic and business intelligence through the use of SAS and other technologies, to investigate business related data resources to identify fraud, and to support corporate performance and decision making.
Learning Outcomes
On successful completion of this unit you will be able to:
- Demonstrate knowledge of forensic accounting and business intelligence concepts and issues
- Apply technological skills to generate business analytics and forensic evidence from structured data
- Exercise critical thinking and judgement to make recommendations on forensic investigation and business analytics cases
- Communicate in written and oral form to clearly and professionally structure and present ideas, judgements and opinions
Content
The following provides a brief overview of topics to be covered:
- Data Driven Decision Making Processes
- Forensic and Business Intelligence Applications and Issues
- Data Mining and Visualisation
- MS Access Software Skills
- SAS Software Skills
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 judgment 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 students to conceptually link the theoretical aspects of the unit with practical applications, enabling them to apply their knowledge to a wide variety of forensic and business decision making situations. Lectures will provide an introduction to the theoretical concepts that will be supported by tutorial workshops. The tutorial workshops will reinforce theoretical concepts through the application of forensic and business intelligence computer software. The Canvas Collaborate Sessions will provide the demonstration of software to support and reinforce the tutorial workshops.
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 objectives for this Unit. It has been designed in order to allow you to both:
- receive feedback on your learning as you progress toward 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: Data Analysis Assignment
This practical demonstration of MS Access and visualisation tools will assess students' ability to apply MS Access skills to a business intelligence problem. Students will be required to query a data base and create simple graphs, charts and reports from a data set that could be included in a business report to aid managerial decision making.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2)
Please note that this is a test and therefore cannot be the subject of an assignment extension.
Assessment: Forensic Investigation Project
This project involves submission of a forensic investigation report which demonstrates the ability to interrogate and investigate a large data set using SAS Enterprise Guide, to identify fraudulent activity.
The results are presented in a video that simulates the communication of the report to management.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS (1.2), HO (2.2), PC (3.1)
This is an assignment for the purposes of an extension.
Assessment: End of Semester Examination
The exam will focus on the theoretical and practical content of the unit and will cover content from all lectures.
Formative or Summative: Summative
Business Capabilities (AoL goals): KS( 1.1), HO (2.2)
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
Recommended text(s)
Anderson-Lehman, R., Watson, H.J., Wixom, B.H. and Hoffer, J.A. (2004) Continental airlines flies high with real-time business intelligence, MIS Quarterly, Access at: http://www.fuqua-europe.duke.edu/centers/ccrm/datasets/continental/Continental_Airlines_Case_Study.pdf
Elbashir, M.A., Collier, P.A., and Davern, M.J. (2008) Measuring the effects of business intelligence systems: The relationship between business process and organizational performance, International Journal of Accounting Information Systems, vol.9, no.3, pp.135-153.
Fineberg, S. (2012). Case studies: Business intelligence. Accounting Today, vol.26, no.6, pp.25-46. Retrieved from http://search.proquest.com/docview/1021206749?accountid=13380
Hodge, N. (2011). Harnessing analytics. Financial Management, pp.26-29. Retrieved from http://search.proquest.com/docview/899803639?accountid=13380
Kimball, R & Ross, M.(2002) The Data Warehouse Toolkit 2nd Edition John Wiley & Sons New York
Laiutaud, B & Hammond, M (2001) E-Business Intelligence McGraw Hill USA
Marakas, G.(2002) Decision Support Systems 2nd Edition Pearson Education Australia
Turban, E. & Aronson, J.E. (2001) Decision Support Systems and Intelligent Systems 6th Edition Prentice Hall New Jersey
SAS Institute (1999) SQL Query Window User's Guide - Version 8 SAS Publishing North Carolina
Risk Assessment Statement
This unit is unable to provide assurance that all software packages undertaken in the unit will be able to be undertaken using a Mac computer. You should familiarise yourself with evacuation procedures operating in the buildings in which you attend classes and take the time to view the Emergency video.