Nottingham University Business School
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Auditing, Governance and Scandals

Please note that the following information may be subject to change.

Programme: Undergraduate

Module Code: N13505

Semester: Autumn

Convenor: Muhammad Rafique

Credits & Level: 10 credits; Level 3

Pre-requisites: N12307 (Financial Reporting).

Co-requisites: None.

Target Students: Available to all Part I and part II Business School students with the appropriate pre-requisite N12307 Financial Reporting.

Delivery: 11 one-hour lectures and 3 one-hour seminars

Assessment: One 1.5 hour examination (100%)

Exam Format:Answer all questions. All questions carry equal marks. Paper to contain TWO questions. Exam to be based on a pre-seen case study or article.

Summary of Content This module uses a combination of lectures and group work to develop students' understanding of alternative perspectives on the role of external audit, audit theory and practice and the role of judgement in audit. The module also includes a critical review of corporate scandals and the associated failures in corporate governance systems/procedures.

Aims To use a mix of video, textual and case based material to examine the role of the audit as a means of ensuring accountability in organisations and society, and hence develop knowledge of the purpose, structure and limitations of the audit process. To critically evaluate the role of related functions within overall governance structures.

Key Words: Audit; Governance; Corporate Scandals; Audit Theory and Practice; Accountability.

Learning Objectives & Outcomes Knowledge and understanding
This module develops a knowledge and understanding of:
  • The dynamic and changing nature of business and the consideration of the future of organisations within the global business environment, including the management of risk
  • The development, access and operation of markets for resources, goods and services
  • The development of appropriate policies and strategies within a changing environment to meet stakeholder interests
  • The design, development of organisations, including cross-cultural issues, change, diversity and values
Intellectual skills
This module develops:
  • The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions
  • Conceptual and critical thinking, analysis, synthesis and evaluation
Professional practical skills
This module develops:
  • Commercial acumen based on an awareness of the key drivers for business success, causes of failure and the importance of providing customer satisfaction and building customer loyalty
Transferable (key) skills
This module develops:
  • Articulating and effectively explaining information



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Nottingham University Business School

Jubilee Campus
Nottingham
NG8 1BB

telephone: +44 (0) 115 846 6602
fax: +44 (0) 115 846 6667
email: business-enquiries@nottingham.ac.uk