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Session: 2022/23
Last modified: 30/09/2021 11:38:50
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Title of Module: Audit, Ethics and Corporate Governance |
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Code: LNDN11002 |
SCQF Level: 11
(Scottish Credit and Qualifications Framework) |
Credit Points: 20 |
ECTS: 10
(European Credit Transfer Scheme) |
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| School: | School of Business & Creative Industries |
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| Module Co-ordinator: | David
Leung |
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| Summary of Module |
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The module introduces the concept of corporate governance, discusses its theoretical underpinnings, and details the role of various internal and external governance mechanisms – for example internal and external auditing – in addressing agency problems arising in modern corporations. The module also provides an understanding of the philosophical and sociological context of business ethics and corporate social responsibility and introduces some of the most prominent ethical frameworks which can be used to analyse policy and practice in contemporary business organisations.
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| Module Delivery Method |
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| Face-To-Face | Blended | Fully Online | HybridC | HybridO | Work-based Learning |
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Face-To-Face
Term used to describe the traditional classroom environment where the students and the lecturer meet synchronously in the same room for the whole provision.
Blended
A mode of delivery of a module or a programme that involves online and face-to-face delivery of learning, teaching and assessment activities, student support and feedback. A programme may be considered “blended” if it includes a combination of face-to-face, online and blended modules. If an online programme has any compulsory face-to-face and campus elements it must be described as blended with clearly articulated delivery information to manage student expectations
Fully Online
Instruction that is solely delivered by web-based or internet-based technologies. This term is used to describe the previously used terms distance learning and e learning.
HybridC
Online with mandatory face-to-face learning on Campus
HybridO
Online with optional face-to-face learning on Campus
Work-based Learning
Learning activities where the main location for the learning experience is in the workplace.
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| Term(s) for Module Delivery |
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(Provided viable student numbers permit).
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| Term 1 | | Term 2 | | Term 3 | |
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| Learning Outcomes: (maximum of 5 statements) |
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On successful completion of this module the student will be able to:
L1.
Critically appreciate the importance of internal and external auditing to organisations.
L2.
Demonstrate an awareness of the audit process from acceptance of a client through evidence collection to opinion formation and understand the importance and nature of financial control.
L3.
Apply and evaluate approaches to resolving ethical dilemmas in organisational settings.
L4.
Illustrate knowledge and understanding of sustainable business practices. |
| Employability Skills and Personal Development Planning (PDP) Skills |
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| SCQF Headings |
During completion of this module, there will be an opportunity to achieve
core skills in:
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| Knowledge and Understanding (K and U) |
SCQF Level 11.
Demonstrate and/or work with:
- Knowledge that covers and integrates most of the main areas of the subject, including their features, boundaries, terminology and conventions.
- A critical understanding of the principal theories, concepts and principles. |
| Practice: Applied Knowledge and Understanding |
SCQF Level 11.
Apply knowledge, skills and understanding:
- In using a significant range of the principal professional skills, techniques, practices and/or materials associated with the subject.
- In using a range of specialised skills, techniques and practices. |
| Generic Cognitive skills |
SCQF Level 11.
- Apply critical analysis, evaluation and synthesis to issues that are informed by forefront developments in the subject.
- Critically review, consolidate and extend knowledge, skills, practices and thinking in the subject. |
| Communication, ICT and Numeracy Skills |
SCQF Level 11.
Use a wide range of routine skills and a range of advanced and specialised skills as appropriate to a subject, for example:
- Use a wide range of ICT applications to support and enhance work at this level and adjust features to suit purpose.
- Undertake critical evaluations of a wide range of numerical and graphical data. |
| Autonomy, Accountability and Working with others |
SCQF Level 11.
Exercise substantial autonomy and intitiative in activities.
- Take responsibility for own work and/or significant responsibility for the work of others. |
| Pre-requisites: |
Before undertaking this module the student should have
undertaken the following:
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Module Code:
| Module Title:
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| Other: | |
| Co-requisites | Module Code:
| Module Title:
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* Indicates that module descriptor is not published.
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| Learning and Teaching |
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| The module employs hybrid learning approaches. Students will be exposed to core concepts and ideas through the use of asynchronous, online activities designed to allow students to engage with the material in a flexible manner. Face-to-face, synchronous sessions will concentrate on interactive learning designed to allow students to engage with staff and classmates and deepen their understanding of the subject material. The social learning platform will be used to share key information and provide opportunities for interaction with staff and other students. |
Learning Activities
During completion of this module, the learning activities undertaken to
achieve the module learning outcomes are stated below:
| Student Learning Hours
(Normally totalling 200 hours):
(Note: Learning hours include both contact hours and hours spent on other learning activities) |
| Asynchronous Class Activity | 12 |
| Tutorial/Synchronous Support Activity | 24 |
| Independent Study | 164 |
| 200
Hours Total
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**Indicative Resources: (eg. Core text, journals, internet
access)
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The following materials form essential underpinning for the module content
and ultimately for the learning outcomes:
Millichamp, A. and Taylor, J. (2018) Auditing. 11th edn. Hampshire: Cengage Learning
Crane, A., Matten, D., Glozer, S. and Spence, L. (2019) Business Ethics: Managing Corporate Citizenship and Sustainability in the Age of Globalization. 5th edn. Oxford: OUP
Mallin, C.A. (2018) Corporate Governance. 6th edn. Oxford: OUP
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(**N.B. Although reading lists should include current publications,
students are advised (particularly for material marked with an asterisk*) to
wait until the start of session for confirmation of the most up-to-date
material)
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| Engagement Requirements |
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In line with the Academic Engagement Procedure, Students are defined as academically engaged if they are regularly engaged with timetabled teaching sessions, course-related learning resources including those in the Library and on the relevant learning platform, and complete assessments and submit these on time. Please refer to the Academic Engagement Procedure at the following link: Academic engagement procedure
Where a module has Professional, Statutory or Regulatory Body requirements these will be listed here:
As per UWS procedures. |
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Supplemental Information
| Programme Board | Accounting, Finance and Law |
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| Assessment Results (Pass/Fail) |
No
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| Subject Panel | Accounting, Finance and Law |
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| Moderator | TBC |
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| External Examiner | TBC |
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| Accreditation Details | |
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| Version Number | 1 |
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| Assessment: (also refer to Assessment Outcomes Grids below) |
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| Report 50% weighting |
| Unseen Closed Book Exam 50% weighting |
(N.B. (i) Assessment Outcomes Grids for the module
(one for each component) can be found below which clearly demonstrate how the learning outcomes of the module
will be assessed.
(ii) An indicative schedule listing approximate times
within the academic calendar when assessment is likely to feature will be
provided within the Student Handbook.)
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Assessment Outcome Grids (Footnote A.)
Footnotes
A. Referred to within Assessment Section above
B. Identified in the Learning Outcome Section above
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Note(s):
- More than one assessment method can be used to assess individual learning outcomes.
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Schools are responsible for determining student contact hours. Please refer to University Policy on contact hours (extract contained within section 10 of the Module Descriptor guidance note).
This will normally be variable across Schools, dependent on Programmes &/or Professional requirements.
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| Equality and Diversity |
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The Equality, Diversity and Human Rights policy underpins student engagement. We aim to make UWS a fair and equal place to study an institution which addresses specific issues covering all aspects of equality, diversity and human rights. Where required module assessment will be adapted to meet student requirements.
UWS Equality and Diversity Policy
UWS Equality and Diversity Policy |
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(N.B. Every effort
will be made by the University to accommodate any equality and diversity issues
brought to the attention of the School)
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