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HI6026 | Auditors and Corporate Governance | Management

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Auditors and Corporate Governance

Read the following extract from the Australian Accounting Review (AAR), which is a well-known and influential Accounting journal. As stated:

“Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies.”

Required:

With reference to the “ASX Corporate Governance Council’s Corporate Governance Principles and Recommendations”:

• Identify and explain each of the eight ASX Corporate Governance principles and recommendations

• Briefly explain what the likely effect of full adoption of each corporate governance principle and recommendation will have for the company

• Explain how full adoption of the eight ASX Corporate Governance principles is likely to influence:

 o Risk assessment process

 o Audit approach

 o Audit strategy

 o Audit evidence

Group Formation and Group Assignment

Students are required to work on the assignment in groups of 4 - 6, produce a group report and a short video presentation of approximately 10mins. Group membership will need to be communicated to the local campus lecturer in writing to the session lecturer by week 6.

Both assessment items must be submitted on Blackboard. The written assignment must be in a report format and submitted through safe-assign prior to final submission. The originality percentage should be as low as possible. The written submission must be double-checked, edited and rephrased if the originality percentage and plagiarism risk is noted as Medium or High, as per safe-assign.

Video Presentation

Students must use power-points slides with clear dot-points, noting the key information. The video presentation should be considered a professional business presentation, which would be viewed by colleagues in the Auditing Profession. All students in the group must participate in the video or marks will be deducted. Video presentations should not exceed the 10mins time limit or marks will be deducted. Impressive video presentations may be played in class provided that consent is given.

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