Units

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Sample subject outline - Semester 1 2013

Note: Subject outlines often change before the semester begins. Below is a sample outline.

Rationale

The rise of the Internet and the rapid development of technological applications is significantly changing the way in which business is being conducted, how fraud is occurring, and, consequently, how forensic accountants investigate and analyse digital data. The technologies that impact on business operations and fraud investigation include Office technologies, Social Media, Mobile applications, , Virtual technologies and Cloud Computing. In addition, a significant increase in the use of mobile devices has implications for businesses and for the way forensic accountants investigate fraud related issues. Therefore, although these tools are enabling businesses to create new business process and product/service opportunities that transcend the barriers of distance and time, they have also enabled the ways in which fraud can be perpetrated. This unit introduces students to the ways in which a myriad of digital data can be investigated and analysed. In addition, students will be able to recognise the new data risks and governance issues facing organisations in the digital age. Studying a variety of these technological developments and software used to analyse data emanating from the various technologies will provide students with up-to-date tools and techniques used in forensic investigation.

Aims

The aim of this unit is to introduce students to a variety of technological developments and their forensics and analytics implications, and to develop academic research skills and technical investigative approaches for monitoring and assessing potential fraud. This will assist students to develop both theoretical and practical knowledge by understanding how digital technologies and data are being used to investigate fraud and create business intelligence.

Objectives

Course Learning Goals (Undergraduate)
The QUT Business School has established the Assurance of Learning (AOL) Goals to meet contemporary industry needs and standards. Achieving these learning outcomes will assist students to meet the desired graduate outcomes set at QUT - aligned with other internationally renowned business schools. Students will develop the following capabilities relevant to a contemporary global and sustainable business environment:

Have knowledge and skills pertinent to a particular discipline (KS)

1.1 Integrate and apply disciplinary theory and skills to practical situations
1.2 Incorporate the use of technology appropriate to the discipline and context

Be critical thinkers and effective problem solvers (CTA)

2.1 Identify, research and critically analyse information relevant to a business problem or issue, be able to synthesise that information in order to evaluate potential solutions, make recommendations or otherwise effectively address the problem or issue

Be professional communicators in an intercultural context (PC)

3.1 Communicate effectively through written tasks appropriate to varied contexts and audiences
3.2 Communicate effectively through professional oral presentations appropriate to varied contexts and audiences

Be able to work effectively in a Team Environment (TW)

4.1 Demonstrate effective team skills in order to contribute appropriately to the production of a group output

Have a Social and Ethical Understanding (SEU)

5.1 Apply ethical reasoning, standards or codes of practice relevant to the discipline and make decisions that are informed by social and cultural understanding

Unit Objectives
On completion of this unit students should be able to:

1. Demonstrate a coherent theoretical and practical knowledge of a variety of current business technologies.
2. Critically evaluate the impact of these business technologies and their fit for identified business contexts.
3. Acquire enhanced written and oral presentation skills required by the undertaking of assessment items.
4. Demonstrate teamwork cooperation and group assignment output.

The specific course learning goals and unit objectives that apply to this unit are shown in the assessment section of this unit outline.

Content

The following provides a brief overview of topics to be covered. Refer to the week 1 unit information document for a more detailed lecture and tutorial schedule.

- The rise of the digital information era
- Cybercrime in the digital age
- - Office document digitisation, email and fraud investigation
- Social Media for fraud and business intelligence
- Mobile technologies, GPS and other mobile applications
- Triangulating and documenting evidence
- Implications and opportunities using Cloud Computing

Approaches to Teaching and Learning

The teaching approach of this unit consists of a two hour lecture (and demonstration when appropriate), and a one hour tutorial in a computer lab. The lectures will introduce students to the theoretical concepts related to the business use of a wide range of technologies and their forensic/analytic implications. The tutorials will reinforce the lecture content by using peer reviewed journal articles, industry documents and various software and hardware to examine potential evidence used during a fraud investigation or create business intelligence, using unstructured data. These two approaches will provide students with a theoretical and practical understanding of a variety of business technologies, their impact on business operations and their application to gathering business intelligence and/or examining evidence in a fraud investigation. Students will be encouraged to participate in tutorial discussions aimed at reinforcing both discipline knowledge and graduate capabilities.

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 name: Research Paper
Description: Students will be required to undertake research on the use of unstructured and digital data analysis used in forensic investigation. All students will be required to source a minimum of 10 journal articles providing a summary of the type of analysis undertaken and how it relates to forensic investigation. The paper should also address the legal and ethical issues associated with this type of investigation. The research paper will include all citation information on each of the articles found.
Length/Duration: 1250 words
Formative or Summative: Formative
Relates to objectives: Unit objectives: Objectives 1, 2, & 3 and AoL: KS (1.1, 1.2), CTA (2.1), PC (3.1) & SEU (5.1)
Weight: 25%
Internal or external: Internal
Group or individual: Individual
Due date: Week7


Assessment name: Investigative Group Project
Description: The assignment is a collaborative activity undertaken in groups of three (3) that incorporates the topics covered in weeks 2 - 12 on the use of digital evidence used in fraud investigation. Students will be required to investigate a case using digital materials provided, identifying potential suspects in a fraud investigation. To analyse data, students will make use of the software they have learnt in the unit to present their findings in both written and visual format. This project will extend student's understanding of the practical application of data analysis using unstructred data sets, and be able to communicate this knowledge professionally in the form of a written report.
Length/Duration: 3 people in each group. Total of 2,250 words.
Formative or Summative: Both
Relates to objectives: Unit objectives: Objectives 1, 2, 3 & 4 and AoL: KS (1.1, 1.2), CTA (2.1), PC (3.1), TW (4.1).
Weight: 45%
Internal or external: Internal
Group or individual: Group
Due date: Week 13


Assessment name: Final Exam
Description: The final exam will cover content from weeks 1 - 12 of the unit
Lenght/Duration: 2 hours + 10 minutes perusal time
Formative or Summative: Summative
Relates to objectives: Objectives 1 & 2 and AOLs: KS (1.1), CTA (2.1), SEU (5.1)
Weight: 30%
Internal or external: Internal
Group or individual: Individual
Due date: Central Exam Period


Academic Honesty

QUT is committed to maintaining high academic standards to protect the value of its qualifications. To assist you in assuring the academic integrity of your assessment you are encouraged to make use of the support materials and services available to help you consider and check your assessment items. Important information about the university's approach to academic integrity of assessment is on your unit Blackboard site.

A breach of academic integrity is regarded as Student Misconduct and can lead to the imposition of penalties.

Resource materials

Prescribed Texts
There are no prescribed texts. Students will be encouraged to read widely using magazines, newspapers, online resources, research databases to gain a full understanding of the business technologies being discussed. Some resources will be provided on the blackboard site for the unit.

References
'Information technology' pages weekdays in The Australian and Courier Mail
'Information' pages weekdays in the Australian Financial Review
Online resources including blogs, wikis etc
Online library databases

Other Resources
- The unit's Blackboard site: (https://blackboard.qut.edu.au)

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Risk assessment statement

There are no out-of-the-ordinary risks associated with lectures or tutorials in this unit. Students should, however, familiarise themselves with evacuation procedures operating in the buildings in which they attend classes and take the time to view the >Emergency video.

Disclaimer - Offer of some units is subject to viability, and information in these Unit Outlines is subject to change prior to commencement of semester.

Last modified: 22-Mar-2013