This is an archived handbook for a previous year. The current undergraduate and postgraduate handbooks can be viewed using the links above.
Undergraduate Handbook 2016-2017 (archived)
Module ECOS1191: ASSURANCE
Department: Business School (Economics and Finance) [Queen's Campus, Stockton]
ECOS1191: ASSURANCE
| Type | Level | Credits | Availability | Module Cap | Location |
|---|---|---|---|---|---|
| Tied | 1 | 20 | Available in 2016/2017 | Queen's Campus Stockton |
Tied To
Pre-requisites
- None
Corequisites
- None
Excluded Combinations
- None
Aims
- To ensure that students understand the assurance process and fundamental principles of ethics, and are able to contribute to the assessment of internal controls and gathering of evidence on an assurance engagement.
Content
- The concept, process and need for assurance
- Internal controls
- Gathering evidence on an assurance engagement
- Professional ethics
Learning Outcomes
Subject-specific Knowledge
- Have an understanding of the concept of assurance, why assurance is required and the reasons for assurance engagements being carried out by appropriately qualified professionals
- Have an understanding of the processes of internal control assessment and sample identification
- Be familiar with methods of assessing the quality of assurance evidence and their persuasiveness
- Have an understanding of issues of professional ethics and code of conduct
Subject-specific Skills
- Be able to document an organisation’s internal controls and identify weaknesses in internal control systems
- Be able to select sufficient and appropriate methods of obtaining assurance evidence and recognise when conclusions can be drawn from evidence obtained or where issues need to be referred to a senior colleague
Key Skills
- Be able to understand the importance of ethical behaviour to a professional practice.
- Be able to explain issues relating to integrity, objectivity, conflicts of interest, conflicts of loyalty, confidentiality and independence.
Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module
- Learning will be based on knowledge transfer from taught classes and independent study; investigation of cases and real world organisations will encourage students to develop awareness of cultural differences and apply these to the development of their skills in managing themselves and others in such contexts.
- Classroom activities and independent study will help students acquire technical awareness of topics in a comprehensive form.
- The examination will test students’ understanding of the main concepts and technical treatments through problem solving and reflection on learning.
Teaching Methods and Learning Hours
| Activity | Number | Frequency | Duration | Total Hours | Attendance Monitored |
|---|---|---|---|---|---|
| Classes (Note: this module is delivered by an approved external provider. A range of learning and teaching methods will be used as appropriate to the subject-matter and learning outcomes.) | 25 hours in total | ||||
| Independent study, including preparation for summative and formative assessment | 175 hours | ||||
| Total | 200 |
Summative Assessment
| Component | Component Weighting | Element | Length/Duration | Element Weighting | Resit Opportunity |
|---|---|---|---|---|---|
| Examination | 100% | Online computer based examination | 1 hour 30 minutes | 100% | Same |
Formative Assessment
Online tests
Students who do not attend monitored activities shown under Teaching Methods
and Learning Hours, or who fail to complete the summative or formative
assessment(s) specified above, may be subject to the Academic Progress
procedures defined in the University's General Regulation V, and may be
required to leave the University.