CASES ON FORENSIC ACCOUNTING AND CORPORATE GOVERNANCE (4 Credits)

Learning Outcomes:

On successful completion of this course, student will be able to: Analyse the framework and the theoretical foundation of Corporate Governance; Analyse the role of boards and investors in CG; Analyse the Corporate Governance around the world and Asia; Analyse the role of forensic accountant and fraud auditing; Analyse fraud principles, schemes and red flags and its risk assessment; Analyse computer crime and cyber forensic.

Topics:

1. Corporate governance framework
2. Corporate governance: board, investors & transparency
3. Corporate governance around the world and Asia
4. Economic and philosophical foundation of corporate governance
5. Background of fraud auditing and forensic accounting
6. Fraud principles
7. Fraud schemes and red flags
8. Fraud risk assessment
9. Computer crime and cyber forensic
10. Enrichment Activity: Board Diversity and in the Board-Room – Presentation
11. Enrichment Activity: Article Review on CG in Asia – Presentation; Enrichment Activity: Guest Lecture Practices of Corporate Governance
12. Enrichment Activity:  Access, Excel, and High Level Data Overview Test – Individual assignment (reflection)
13. Enrichment Activity:  Benfords Law – Individual assignment (reflection)
14. Enrichment Activity: Guest Lecture Digital Forensic