MAA763 - Governance and Fraud

Unit details

Year:

2024 unit information

Enrolment modes:Trimester 2: Burwood (Melbourne), Online
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 2: Jahan Khan
Prerequisite:

MPA701 or MAA717 or MPA751 or MPR751

Corequisite:Nil
Incompatible with: Nil
Typical study commitment:

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

This will include educator guided online learning activities within the unit site.

Educator-facilitated (scheduled) learning activities - on-campus unit enrolment:

1 x 3 hour on-campus seminar (recordings provided) each week.

Educator-facilitated (scheduled) learning activities - online unit enrolment:

1 x 3 hour online seminar (recordings provided) in weeks 2, 6 and 11.

Content

This unit will provide a theoretical and practical understanding of corporate governance, fraud and forensic accounting. The first aim is to develop understanding of best practice in corporate governance focussing on the board of directors, board committees, executive compensation, auditing, ethics, corporate social responsibility, systems of risk management and control. The second aim is to develop understanding of the nature of fraud and apply theories and techniques relevant to preventing and detecting fraud. Students will review and analyse the nature of forensic accounting with a focus on forensic fraud investigation. Theoretical explanations will be supported by findings from empirical research.

ULO These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: Deakin Graduate Learning Outcomes
ULO1

Analyse and assess corporate governance practices in line with regulations and best practice and make recommendations for improvements.

GLO1: Discipline-specific knowledge and capabilities
GLO4: Critical thinking

ULO2

Apply ethical theories and decision making models in arriving at a responsible and ethical judgements.

GLO1: Discipline-specific knowledge and capabilities
GLO8: Global citizenship

ULO3

Evaluate and present financial and non-financial information to assist managers’ ethical and responsible decision-making and reporting.

GLO1: Discipline-specific knowledge and capabilities
GLO2: Communication

ULO4

Apply fraud theories and techniques to prevent, detect and investigate different types of fraud, including financial statement fraud, fraud against organisations.

GLO1: Discipline-specific knowledge and capabilities

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)
Indicative due week
Assessment 1: (Individual) Research Report 2000 words 20% Week 5
Assessment 2: (Group of 4) Case Study Analysis 3500 words 30% Week 11

End-of-unit assessment task: Written

2 hours 50% End-of-unit assessment period

The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.

Learning Resource

The texts and reading list for the unit can be found on the University Library via the link below: MAA763 Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.

Unit Fee Information

Fees and charges vary depending on the type of fee place you hold, your course, your commencement year, the units you choose to study and their study discipline, and your study load.

Tuition fees increase at the beginning of each calendar year and all fees quoted are in Australian dollars ($AUD). Tuition fees do not include textbooks, computer equipment or software, other equipment or costs such as mandatory checks, travel and stationery.

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