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Governance Issues and Fraud

Unit code: AYB115
Credit points: 12
Information about fees and unit costs

Governance Issues and Fraud have an increasingly large impact on business. When implementing business strategies, professionals in all sectors of the economy are confronted by a wide range of governance issues because of the electronic and global nature of their business operations. 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. Business professionals need to have an understanding of the IT governance issues, be familiar with risk management, fraud detection and prevention, gathering evidence and have an understanding of legal issues that arise due to business use of technologies.


Availability
Semester Available
2013 Semester 1 Yes

Sample subject outline - Semester 1 2013

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

Rationale

Governance Issues and Fraud have an increasingly large impact on business. When implementing business strategies, professionals in all sectors of the economy are confronted by a wide range of governance issues because of the electronic and global nature of their business operations. 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. Business professionals need to have an understanding of the IT governance issues, be familiar with risk management, fraud detection and prevention, gathering evidence and have an understanding of legal issues that arise due to business use of technologies.

Aims

To provide students with an understanding of the governance, fraud and legal issues that will assist them to conduct business in an evolving technological environment.

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 you to meet the desired graduate outcomes set at QUT - aligned with other internationally renowned business schools.

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 you should be able to:

1. Identify key legal, governance and fraud issues relating to the use of business technologies
2. Apply legal, governance and fraud principles to business situations


The specific course learning goals 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 document for further details.

> Information Technology Governance
> Ensuring compliance with External Requirements due to use of business technologies
> Fraud identification, prevention and detection
> Gathering evidence for fraud investigation, interviewing and expert witness reports.

Approaches to Teaching and Learning

This unit will encourage you to conceptually link the theoretical and practical aspects of governance and fraud issues enabling you to apply your knowledge to a wide variety of business governance and legal situations arising from the use of business technologies.

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. Four of the thirteen seminars will be held using a flexible online approach (Blackboard Collaborate). Tutorials are held in the last hour of the seminar and 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.

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: Reflective Learning Task
    Description: 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 (preliminary) Blog for assessment and feedback. (The final Blog will be submitted in Week 12).
    Length/Duration:Length 1000 words
    Formative or Summative: Formative and Summative
    Relates to objectives: Unit Objectives: 1 and 2 and AOL goals: KS(1.1) & KS(1.2), CTA(2.1), PC(3.1), SEU(5.1)
    Weight: 20%
    Internal or external: Internal
    Group or individual: Individual
    Due date: Week 7 (Prelim Blog)

    Assessment name: Reflective Learning Task
    Description: Governance, Legal Issues and Fraud Blog
    The Blog will represent the elements covered in the unit up until week 12. Using reflective thinking and writing skills, the task 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. The final Blog will be submitted in Week 12.
    Length/Duration: 1500 Words
    Formative or Summative: Formative and Summative
    Relates to objectives: Unit Objectives: 1 and 2 and AOL goals: KS(1.1) & KS(1.2), CTA(2.1), PC(3.1), SEU(5.1)
    Weight: 30%
    Internal or external: Internal
    Group or individual: Individual
    Due date: Week 12 (Final Blog)

    Assessment name: End of Semester Examination
    Description: The examination will consist of both practical, theoretical and case study based questions and will be an open book examination.
    Relates to objectives: Unit Objectives: 1 and 2 and AOL goals: KS(1.1), CTA(2.1), SEU(5.1)
    Weight: 50%
    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
    Forder, J. & Svantesson, D.J.B. (2008). Internet and e-commerce law. Victoria, Australia: Oxford University Press.
    Required References
    IT Governance Institute resources available from itgi.org.au
    Other Resources
    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.

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    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.

    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: 06-Feb-2013