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Corporate Governance, Business Ethics, Risk Management and Internal Control

This course covers four key topics: [1] corporate governance, business ethics, risk management, and internal control. The course aims to equip students with the necessary knowledge and skills for responsibility in the corporate world. It will discuss principles of governance, ethics, and risk management, as well as internal controls. The course is divided into four units, with the first on corporate governance, the second on business ethics, the third on risk management, and the fourth on internal controls. Students will be evaluated through midterm and final exams.

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Ann Santos
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174 views

Corporate Governance, Business Ethics, Risk Management and Internal Control

This course covers four key topics: [1] corporate governance, business ethics, risk management, and internal control. The course aims to equip students with the necessary knowledge and skills for responsibility in the corporate world. It will discuss principles of governance, ethics, and risk management, as well as internal controls. The course is divided into four units, with the first on corporate governance, the second on business ethics, the third on risk management, and the fourth on internal controls. Students will be evaluated through midterm and final exams.

Uploaded by

Ann Santos
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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CORPORATE GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT

And INTERNAL CONTROL


COURSE SYLLABUS

Course Code: GOVBUSMAN

Course Title: Corporate Governance, Business Ethics, Risk Management and Internal Control

No. of Units: 3

Course Description:

The business environment continues to change in dramatic ways and university graduates
joining the corporate world or entering the accountancy profession, whether it be in the public practice
sector, management accounting practice, internal audit or accounting information system management,
must be prepared for a high standard of responsibility. This textbook aims to equip its readers the basic
knowledge, skills and perspective that are necessary in facing its challenge.

Having a solid understanding of fundamental business, its governance, risk management, ethical
practices and internal control will become even more important in a world of advancing technology.
While businesses in different industry have strikingly different characteristics, most have some
fundamental characteristics in common. A fundamental widely accepted model of business consists of
governance, objectives, strategies, business processes, risks, controls and reporting.

Course Objectives:

At the end of the semester, the students should be able to:

1. Define and discuss the principles and goals of Corporate Governance, Business Ethics, Risk
Management and Internal Control.
2. Explain the core principles underlying fairness, accountability and transparency in corporate
governance and how the said principles are applied within the corporate context.
3. Understand how integrity, transparency and proper governance of a company could be ensured
through effective internal control system and enterprise risk management framework.
4. Enumerate and describe the basic characteristics and values associated with ethical behavior.
5. Appreciate why ethical behavior in personal, professional, and business dealings is necessary.
6. Explain why professional ethics is important and why a code of conduct should be adopted.
7. Learn and familiarize of the impact of corruption in the Philippines as well the efforts both of the
public and private sectors to curb it.
8. Define, explain, and describe risk management, its basic principles and the elements associated
with risk management.
9. Explain, describe and define the nature and purpose of internal control system.
10. Understand the potential misstatements due to fraud and errors of the asset accounts, liability
and equity accounts and how weakness in internal control contributes to the risks of
misstatements.
Course Outline
Unit I CORPORATE GOVERNANCE

Chapter 1 Introduction to Corporate Governance


Chapter 2 Corporate Governance Responsibilities and Accountabilities
Chapter 3 Securities and Exchange (SEC) Commission Code of Corporate Governance
Chapter 4 SEC Code of Corporate Governance, Continued

Unit II BUSINESS ETHICS


Chapter 5 Introduction to Ethics
Chapter 6 Business Ethics
Chapter 7 Common Unethical Practices of Business Establishments
Chapter 8 Ethical Dilemma
Chapter 9 Advocacy against Corruption
Chapter 10 Initiatives to improve Business Ethics and reduce Corruption

MIDTERM EXAMINATIONS

Unit III INTRODUCTION TO RISK MANAGEMENT


Chapter 11 Risk Management
Chapter 12 Practical Insights in Reducing and Managing Business Risks

Unit IV INTERNAL CONTROL: A VITAL TOOL IN MANAGING RISK


Chapter 13 Overview of Internal Control
Chapter 14 Fraud and Error
Chapter 15 Errors and Irregularities in the Transaction Cycles of the Business Entity
Chapter 16 Internal Control Affecting Assets
Chapter 17 Internal Control Affecting Liabilities and Equity

FINAL EXAMINATIONS

FINAL GRADE: (MID TERM GRADE + FINAL TERM GRADE) / 2


Reference/s:

Cabrera, Ma. Elenita, Cabrera, Gilbert, Auditing Theory, 2017 Edition, Manila, Philippines
Cabrera, Ma. Elenita, Cabrera, Gilbert, Strategic Cost Management, 2019 Edition, Manila, Philippines
Whittington / Pany, Principles of Auditing and Other Assurance Services, 15 th Edition

Internet Websites:

Gan Business Anti-Corruption Portal (www.business-anti-corruption.com)

Catholics Bishops-Businessmen Conference Philippines (cbcpwebsite.com)


Integrity Initiative (integrityinitiative.com)
International Organization for Standardization (www.iso.org)
Securities and Exchange Commission (www.sec.gov.ph)

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