UNIVERSIDAD DE ZAMBOANGA – IPIL
BUSINESS ADMINISTRATION DEPARTMENT
SYLLABUS IN GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL
COURSE TITLE : AE5
COURSE CREDIT : 3 units
DESCRIPTIVE TITLE : GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL
PRE-REQUISITE SUBJECT/S : None
SEMESTER/ACADEMIC YEAR : 2nd Semester, A.Y 2019-2020
CURRICULAR YEAR : 2ND Year
DEGREE : BACHELOR OF SCIENCE IN ACCOUNTANCY
PROGRAM EDUCATION OUTCOMES (Business Administration Program):
The graduates of the BS Business Administration must have the ability to:
1. Work effectively and independently in multi-disciplinary and multi-cultural teams.
2. Perform the basic functions of management such as planning, organizing, staffing directing and controlling.
3. Apply the basic concepts that underlie each of the functional areas of business (marketing, finance, human resource management, production and operations management,
information technology and strategic management) and employ these concepts in various business situations.
4. Select the Proper decision making tools critically, analytically and creatively solve problems and drive results.
5. Plan and implement business related activities
6. Apply information and communication technology (ICT) skills as required by the business environment.
7. Demonstrate corporate citizenship and social responsibility.
8. Exercise high personal moral and ethical standards.
9. Analyze the business environment for strategic direction
COURSE DESCRIPTION: Good corporate governance, observation of business ethics and implementation of risk management and strong internal controls are elements to self-
regulation that leads to good corporate citizenship. The course highlights decision-making approach to business ethics, good governance, risk management, and assessment
and review of internal controls by using case studies, lectures and reflections. The pertinent principles advocated by different frameworks such as those of the Committee of
Sponsoring Organizations (COSO), Sarbanes-Oxley Act of 2002 and ethical practices that are within and beyond the provisions of laws are covered. Learners will be able to apply
and integrate concepts and theories and develop sensitivity to values particularly Christian values involved in business decisions. Likewise, learners shall apply an ethical decision-
making process and evaluation and review of internal controls in solving real-life cases.
COURSE REQUIREMENTS:
Pre-mid
Case Study Output on Governance
Midterm
Design a risk management program for a business organization
Pre-final
Case study (Demonstrate ability to report the results of the audit)
Final
Case study on Business Ethics
Grading Criteria:
Pre-mid to Pre-final Final
Major Exams 50% Final Exams 50%
Quizzes/Hands-on Activities 30% Exit Assessment 50%
Oral Participation/Projects/Requirements 20%
Total 100% Total 100%
COURSE OUTCOMES:
At the end of the semester, the students will be able to:
1. To develop skills of high order so as to provide thorough knowledge and insight into the corporate governance framework, best governance practices.
2. To develop skills of high order so as to provide thorough knowledge and insight into the spectrum of risk face by businesses.
3. Understand key legal and regulatory obligations imposed on corporations;
4. Interpret the accountability hierarchy from a corporate governance perspective;
5. Review issues involved in addressing litigation risks in corporate governance and regulatory contexts;
6. Use ethical theories and frameworks to analyze ethical dilemmas in business and resolve practical problems;
7. Identify different stakeholders and understand why they may hold differing perspectives on ethical issues.
COURSE POLICY:
Course Policy:
a. Attendance: The highly accelerated pace of this course requires students to accept a great deal of responsibility for achieving their own learning outcomes. While in class, students are
expected to actively participate in discussions and groups activities, and not just listen to lecture. Outside class time, students are expected to spend hours of preparation which will
include reading assignments, homework preparations, and research and group meetings.
b. Class Participation: Each learner is expected to actively participate in discussions on the assumption that each brings a wide range of experiences to the learning process active
participation may include asking thoughtful questions, being willing to consider new ideas, helping the class, understand complex ideas, having a cooperative attitude and sense of humor,
and helping others comprehend the material. However, consideration of other students is strongly encouraged to avoid dominating class discussions.
c. Written Assignments: an importance component of this course is the completion of written assignments by the students.
d. ACADEMIC INTEGRITY POLICY: Every student is responsible to know the standards of conduct and expectations of academic integrity that apply undertakings. Academic dishonesty will
not be tolerated and will result in the maximum penalty as defines in the Student Handbook:
1. Cheating during exams
2. Submitting spurious reports copied from previous materials other than his/her own
3. Copying another students work including assignments and reports
4. Receiving assistance from anyone else with take-home quizzes
5. Plagiarism
.
COURSE REFERENCES:
Text book:
E-books:
Courseware: Quick Guide to Fundamentals of Accounting using SAP Business One Application by SAP IT Solutions
Courseware: Quick Guide to Computer Applications using SAP Business One by SAP IT Solutions
Useful URL for the course:
http://www.google.com/
http://www.bookboon.com/
http://inofotrac.galegroup.com/itweb/phuz
LEARNING PLAN
Term/Period Learning Outcomes Content/Topics Teaching Methodologies Assessment Tools
provide a range of definitions of GOVERNANCE Lecture &recitation Quiz 1:
Pre-Midterm corporate governance Conceptual framework of Governance
Coverage Corporate Governance (Pen & Paper Test)
identify issues usually addressed by Legislative framework of corporate Output Presentation
corporate governance structures Activity1:
governance
summarize recent scandals and Collaborative Learning KWL Activity
abuses and the regulatory reaction Board effectiveness
(Rubrics on KWL Activity)
Board process through secretarial Case Study
identify the other drivers of standards Quiz 2:
corporate governance, such as Corporate policies and disclosures Conceptual Framework of
capital markets, shareholders and KWL (Know-Want- Corporate Governance
Board committees
rating agencies. Learn) (Pen & Paper Test)
Accounting and Audit related issues
describe and analyze the primary Corporate Governance and Activity 2:
parts of corporate governance shareholders rights Case Study Presentation: Accounting
frameworks Corporate governance and other and Audit related issues
stakeholders
Governance and compliance risk (Rubrics on Oral Presentation)
explain and evaluate the role of
audit in corporate governance Corporate governance forums
Output 1:
Case Study Output
(Rubrics on Case Study)
Pre-midterm Examination
(Pen & Paper Test)
Midterm Demonstrate knowledge of the RISK MANAGEMENT Lecture & recitation Quiz 1:
Coverage range of financial and financial • Risk Management (Pen &
related risks facing organisations Risk Classification of Risks Paper Test)
Lecture –
Risk Management Demonstration Activity 1:
understand the approach to risk Advantages of Risk Management Group presentation on Steps in
management through risk Presentation Risk Management
Steps in Risk Management Process
(Rubrics on Group presentation)
identification, risk measurement
Risk Mitigation Strategy Collaborative Learning
and risk management (or Quiz 2:
mitigation) Maintaining the Risk Strategy Classification of Risk
Fraud Risk Management (Pen & Paper Test)
Understand operational risk and
Reputation Risk Management
how to manage it. Output 1:
Responsibility of Risk Management Design a risk management
Identify and categorise the various Role of Company Secretary in Risk
program for a business
risks face by an organization; organization
Management (Rubrics on Student’s Skills
Risk Governance Performance)
Explain the various risk control
measures available; Risk Management Frameworks and
Standards Midterm Examination
Design a risk management (Pen & Paper Test)
program for a business
organization.
Apply the insurance mechanism in
risk management.
Pre-Final Term 1. Understand risk assessment and its INTERNAL CONTROL
Coverage importance in the audit function. Introduction Lecture & recitation Quiz 1:
Introduction to Internal Control
Nature of Internal Control
2. Demonstrate the ability to plan and Lecture – (Pen & Paper Test)
document the planning of the audit Classification of Internal Control Demonstration
including the initial risk assessment, Activity 1
Elements of Internal Control
calculation of materiality and preparation Presentation Group presentation on Elements
of audit programs. Components of Internal Control of Internal control
Collaborative Learning
3. Understand the concepts, processes Limitations of Internal Control
(Rubrics on Group presentation)
and assessment of internal control. Techniques of Internal Control
Output 1:
4. Understand and demonstrate the ability System
Case study (Demonstrate ability to
to report the results of the audit. Internal Check report the results of the audit)
(Rubrics on Case study)
5. Demonstrate the ability to research Internal Audit
auditing and accounting issues and
Steps for Internal Control Pre-final Examination
respond to current developments and (Pen & Paper Test)
changes in the accounting and auditing COSO’S Internal Control Framework
profession due to legislation, new
Role and Responsibilities with
pronouncements by regulatory and
standard-setting bodies and forces of regard to Internal Control
current events in the business world.
6. Develop an understanding of the ethical
decisions than an auditor must make in the
conduct of the audit from the client
acceptance phase throughout the audit to
the reporting process.
Final Term Aware of the essential role of BUSINESS ETHICS Lecture & recitation Output: Case study on Business Ethics
Coverage ethical values in business relations Introduction (Rubrics on Case study)
and the importance of the ethical What Is Ethics
Lecture –
treatment of others for individual Business Ethics Demonstration Final Examination
and organizational success Context And Relevance of Business (Pen & Paper Test)
Ethics in Today’s Business Presentation
aware of the concepts and
Five Bottom Lines of the Future
principles of ethical reasoning
Organisation Structure and Ethics Collaborative Learning
which have been developed in
ethical theory, and to be able to Four Fundamental Ethical Principles
apply these concepts and Ethical Dilemma
principles to specific ethical issues Code of Ethics
comprehend the legal and
Code of Conduct
regulatory structure of business as
it bears on ethical issues in Model Code of Business Conduct &
business and the ethical basis of Ethics
that structure, including areas Advantages of Business Ethics
where existing law and regulation
are open to ethical criticism
Comprehend and assess the ethical
basis of corporate organization
and governance, including the
ethical arguments for and against
the concepts of corporate social
responsibility and stakeholder
management
Recognize the ethical concerns in
situations faced by managers at all
levels of business organizations,
and be able to analyze these
situations and present solutions
communicate with others in order
to express one's own ethical
values and standards
LEARNING ASSESSMENT PLAN
Terms Assessment Methods Assessment Tools Performance Target
QUIZ 1:Introductiont o Governance Students are expected to gain knowledge on pre-
Pen and Paper Test
QUIZ 2: Conceptual Framework of corporate governance midterm topics with 75% level of proficiency.
PERFORMANCE ASSESSMENT
Activity 1: KWL Activity Rubrics on KWL Activity Oral The students are expected to perform the task assigned
PRE-MID TERM Presentation & Case Study on them with 75% level of accuracy and 75% level of
Activity 2: Case Study: Accounting and Audit related issues proficiency in case studies
Requirement 1: Case Study Output
Pre-Midterm Examination The students are expected to achieve 75% level of
Pen and Paper Test
(Written) proficiency on topics covered for pre-midterm.
QUIZ 1: Risk Management Students are expected to gain knowledge on midterm
Pen and Paper Test
QUIZ 2: Classification of risk topics with 75% level of proficiency.
PERFORMANCE ASSESSMENT Rubrics on Group presentation
The students are expected to perform the task assigned
MID-TERM Activity 1 Group Presentation &Student’s Skills Performance
on them with 75% level of accuracy.
Requirement 1 Design a risk management program for a business organization
Midterm Examination The students are expected to achieve 75% level of
Pen and Paper Test
(Written & Performance Test) proficiency on topics covered for midterm.
Students are expected to gain knowledge on pre-final
QUIZ 1: Introduction to Internal control Pen and Paper Test
topics with 75% level of proficiency.
PERFORMANCE ASSESSMENT
Rubrics on Group Presentation & The students are expected to perform the task assigned
Activity 1: Group Presentation on elements of Internal control
PRE-FINAL Case study on them with 75% level of accuracy and 75% level of
Requirement 1: Case study
proficiency in case studies
Pre-final Examination The students are expected to achieve 75% level of
Pen and Paper Test
(Written) proficiency on topics covered for pre-final.
The students are expected to perform the task assigned
PERFORMANCE ASSESSMENT Rubrics on Case study
on them with 75% level of accuracy and 75% level of
Output: Case study on Business ethics
proficiency in case studies.
FINAL
Final Examination The students are expected to achieve 75% level of
Pen and Paper Test
(Written) proficiency on topics covered for final.
Prepared by: Reviewed by: Noted by: Approved by:
CHRISTINE H. LEAL NEMIA B. HULAGNO, MBA MARGIE ROSE B. CUNDIMAN GERALDINE R TABLATE,ED.D
Faculty, BSBA Program Chairperson, BSBA &BSA Library Staff School Administrator
