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MAA763 - Governance and Fraud

Year:

2021 unit information

Important Update:

Unit delivery will continue to be provided in line with the most current COVIDSafe health guidelines. This may include a mix of on-campus and online activities. To find out how you are impacted, please check your unit sites for announcements and updates. Unit sites open one week prior to the start of each Trimester/Semester.

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Last updated: 4 June 2021

Enrolment modes:Trimester 1: Burwood (Melbourne), Online
Trimester 2: Burwood (Melbourne), Online
Credit point(s):1
EFTSL value:0.125
Unit Chair:Trimester 1: Anthony Ng
Trimester 2: Anthony Ng
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.

Scheduled learning activities - campus:

1 x 3 hour seminar per week

Scheduled learning activities - cloud:

Online independent and collaborative learning including 3 scheduled online workshops of 3 hours duration.

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

 

These Unit Learning Outcomes are applicable for all teaching periods throughout the year

Assessment

Assessment Description Student output Grading and weighting
(% total mark for unit)		 Indicative due week 
Assessment 1: (Individual) - Research Report 2,000 words 20% Week 5
Assessment 2: (Group of 4) - Case Study Analysis equivalent 3,500 words 30% Week 11
Examination 2-hours 50% Exam

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.

Hurdle requirement

Hurdle requirement: achieve at least 50% of the marks available on the examination.

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

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