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

Important: There is a restriction on the total enrolments in this unit. Initial enrolment is restricted to students who have been pre-approved.

As result of having to make increasing numbers of urgent, strategic, high-risk decisions, management need more than just information to assist them. This unit focuses on providing skills in forensic and business intelligence through the use of MS Access, MS Excel and SAS Enterprise Guide 4.3 to mine and analyse data sets to assist managerial decision making and aid in fraud detection. Applications for financial forensics and business intelligence are emphasised. The unit provides students with an important skill base in supporting corporate decision making and fraud investigation in a business environment.

Aims

The aim of this unit is to provide students with an understanding of the features, uses and design strategies for IT-enabled managerial decision support, business intelligence systems and forensic investigation.

Objectives

Course Learning Goals (Postgraduate)

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. 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 Well-researched knowledge and critical understanding applied to issues at the forefront of a specialised discipline area
1.2 Ability to select and use effectively a range of tools and technologies to locate and/or generate information appropriate to the disciplinary context

Be critical thinkers and effective problem solvers (CTA)

2.1 Apply logical, critical and creative thinking and judgement to generate appropriate solutions to problems in the disciplinary context

Be professional communicators in an intercultural context (PC)

3.1 Ability to create and present professional documents and/or reports using high levels of analysis/synthesis/evaluation for a range of contexts and audiences
3.2 Ability to orally communicate and justify ideas and information, at a professional level, for a variety of contexts and audiences, including peers and discipline specialists

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

4.1 Operate effectively and with flexibility to achieve common goals in collaborative settings, using a range of skills, including leadership, negotiation, reflection, proactivity and support for team members

Have a Social and Ethical Understanding (SEU)

5.1 Apply knowledge of the ethical, social and cultural dimensions relevant to business situations, including appropriate standards or codes of practice, to provide courses of action

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

1. Critically analyse and discuss issues associated with business intelligence and forensics in a variety of business settings
2. Demonstrate proficiency in commercially-available business intelligence software.


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:
· Decision support systems, databases, data warehouses
· Data mining and visualisation
· Forensic and business intelligence applications and issues
· Data analysis using advanced, MS Access, MS Excel and SAS software
· Social Networking technologies for business intelligence and forensic investigation
· Forensic investigation and fraudster profiling

Approaches to Teaching and Learning

This unit will encourage you to conceptually link the theoretical aspects of the unit with the practical aspects enabling you to apply your knowledge to a wide variety of forensic and business intelligence situations. Seminars will provide an introduction to the theoretical concepts and your learning of these areas will be supported by practical workshops using commercially available business intelligence software which will form part of the seminar. Two hours of the seminar will be delivered via Blackboard Collaborate (virtual lecture), and in addition, students will be attending a one-hour practical session. Students will be encouraged to participate in 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: Formal Business Report
Description: Business Intelligence Report
This project assesses your ability to produce appropriate output using Microsoft Access and Microsoft Excel, to critically evaluate data, visualise outputs and report to management.
Length/Duration: 1,250 words
Formative or Summative: Formative and Summative
Relates to objectives: Unit objectives 1 and 2 and AOL goals: KS (1.1), (1.2), CTA (2.1), PC (3.1)
Weight: 25%
Internal or external: Internal
Group or individual: Individual
Due date: Week 7

Assessment name: Business Report
Description: Forensic Accounting Investigative Report
This project involves using SAS Enterprise Guide to critically evaluate data sources and to make recommendations to management.
Length: 1,500 words
Formative or Summative: Summative
Relates to objectives: Unit objectives: 1 and 2 and AOL goals: KS (1.1), (1.2), CTA (2.1), PC (3.1)
Weight: 30%
Internal or external: Internal
Group or individual: Individual
Due date: Week 13

Assessment name: Final Exam
Description: The open book, exam will focus on both theoretical and practical content. Full details regarding the exam will be provided later in the semester.
Length/Duration: 2 hours
Formative or Summative: Summative
Relates to objectives: Unit objectives: 1 and 2 and AOL goals: KS (1.1), (1.2), CTA (2.1), SEU 5.1
Weight: 45%
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 Text
Practical Text: Slaughter, Susan J. and Delwiche, Lora D. (2010). The Little SAS Book for Enterprise Guide 4.2. Cary, NC: SAS Institute Inc.

Resources for the theoretical component will be provided on the AYN453 Blackboard site.

Other Resources
Taylor, J. (2011). Forensic Accounting, Pearson Education, Harlow, Uk.
Kranacher, M.J., Riley, R.A. & Wells, J.T. (2011). Forensic Accounting & Fraud Examination. John Wiley & Sons, Inc.
Albrecht, W. S., Albrecht, C. C. & Albrecht, C. O. (2006). Fraud Examination (2nd ed.). Thomson/South-Western.
Berry, M. J. A. & Linoff, G. S. (2004). Data Mining Techniques - For Marketing, Sales and Customer Relationship Management. Wiley Indianapolis.
Collins, H. (2001). Corporate Portals. American Management Association New York.
Dhar, V. & Stein, R. (1997). Seven Methods for Transforming Corporate Data into Business Intelligence. Prentice Hall New Jersey.
Kimball, R. & Ross, M. (2002). The Data Warehouse Toolkit (2nd edn.). John Wiley & Sons New York.
Laiutaud, B. & Hammond, M. (2001). E-Business Intelligence. McGraw Hill USA.
Marakas, G. (2003). Decision Support Systems (2nd ed.). Prentice Hall.
Turban, E. & Aronson, J. E. (2001). Decision Support Systems and Intelligent Systems (6th edn.). Prentice Hall New Jersey.
'Information technology' page weekdays in The Australian and Courier Mail
'Information' pages weekdays in the Australian Financial Review

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: 24-Jan-2013