UNIVERSITY OF THE EAST

College of Business Administration

Manila Campus

DEPARTMENT OF ACCOUNTANCY, BUSINESS LAW AND TAXATION (ACLAT)

UNIVERSITY MISSION STATEMENT

Imploring the aid of Divine Providence, the University of the East dedicates itself to the service of youth, country and God,
and declares adherence to academic freedom, progressive instruction, creative scholarship, goodwill among nations and
constructive educational leadership.

Inspired and sustained by a deep sense of dedication and a compelling yearning for relevance, the University of the East
hereby declares as its goal and addresses itself to the development of a just, progressive and humane society.

UNIVERSITY VISION STATEMENT

As a private non-sectarian institution of higher learning, the University of the East commits itself to producing, through
relevant and affordable quality education, morally upright and competent leaders in various professions, imbued with a strong
sense of service to their fellowmen and their country.

INSTITUTIONAL OUTCOMES
In pursuit of its vision, mission, the University will produce graduates:
1. Attuned to the constantly changing needs and challenges of the youth within the context of a proud nation, its enriched
culture in the global community.
2. Able to produce new knowledge gleaned from innovative research—the hallmark of an institution’s integrity and
dynamism.
3. Capable of rendering relevant and committed service to the community, the nation and the world.

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 COLLEGE OF BUSINESS ADMINISTRATION
Manila

COLLEGE MISSION STATEMENT:

The College of Business Administration commits itself to prepare the youth through relevant, responsive and ethical curricular programs
into morally upright, competent and well-rounded entrepreneurs, accountants, bankers, economists, business and finance managers.

COLLEGE VISION STATEMENT:

The College of Business Administration aims to be recognized as one of the top five producers of highly competent graduates who
possess the knowledge, skills, values and attitudes that prepare them to compete on an even keel in both local and global workplace in the
21st century.

COLLEGE GOALS:
The College of Business Administration is committed to provide equal opportunities in quality business education with the UE mission and
our national aspiration, and geared towards global interdependence.

PROGRAM OUTCOMES:

A UE graduate of Bachelor of Science in Accountancy should be able to:

1. Resolve business issues and problems, with global and strategic perspective using knowledge and technical proficiency in the
areas of financial accounting and reporting, cost accounting and management, accounting and control, as well as taxation and
accounting information systems;
2. Conduct accountancy research through independent studies of relevant literature and appropriate use of accounting theory and
methodologies;
3. Employ technology as a business tool in capturing financial and non-financial information, generating reports and making
decisions;
4. Apply knowledge and skills that will enable them to successfully respond to various types of assessments (including professional
licensure and certifications); and
5. Confidently maintain a commitment to good corporate citizenship, social responsibility and ethical practice in performing functions
as an accountant.

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 UNIVERSITY OF THE EAST
COLLEGE OF BUSINESS ADMINISTRATION
Manila Campus

COURSE SYLLABUS
CURRICULUM YEAR 2018
SCHOOL YEAR 2018 - 2019

Course Code BSA 3104

Course Title Governance, Business Ethics, Risk Management and Internal Control
Course Units Lecture 3 units
Course Code BSA 2202
Pre-Requisite
Course Title Strategic Cost Management

Course Description:
This course highlights decision-making approach to good governance, business ethics, risk management and assessment and review
of internal controls by using case studies, lectures, and reflections. The course also presents governance, business ethics, risk management
and internal control from a broad perspective that includes information technology, business processes, and accounting systems.

Course Outcomes

Upon completion of the course, the learner will be able to:

1. Describe, and enumerate the requirements for, the professional practice of accounting in the Philippines.
2. Demonstrate the growing importance of a stakeholder-oriented approach to corporate governance.
3. Explain the role of boards of directors, institutional investors, and transparency, internal control and risk management in corporate
governance.
4. Emphasize the importance of establishing a positive relationship between corporate social responsibility and corporate financial
performance.
5. Integrate the ethical provisions in all professional activities and appreciate the benefits of acting ethically.
6. Explain the role and importance of risk management and internal controls in an organization.
7. Plan and conduct tests of controls.

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 TIME INTENDED LEARNING
HOURS
ALLOTMENT OUTCOMES
Weeks 6 At the end of the lesson, the
1 and 2 learner will be able to:
1. State the university and
college mission and vision
statements, college and
program objectives and
outcomes
2. Summarize the contents of the
syllabus and intended
learning.
3. Identify the requirements of
the course
4. Identify the attributes of a
profession, and how
accounting meets these
attributes.
5. Enumerate the different
sectors of accounting
practice.
6. Identify the different ways to
regulate the accounting
profession.
7. Describe the organizations
that affect the practice of
accountancy
8. Identify the requirements to
obtain the CPA Certificate.
9. Describe the rules and
regulations affecting foreign
CPAs who plan to practice
their profession in the
Philippines.
10. Enumerate the
fundamental principles that
must be observed by CPAs
when performing professional
responsibilities.
11. Describe the different
OBE-BASED COURSE SYLLABUS OF BSA 3104 – GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
Orientation on the University Mission and  Orientation
Vision, College Goals and Objectives and  Discussion
program goals, objectives and outcomes.  Sharing of
expectations
Overview of the course  Question and answer
Leveling of expectations
Orientation on the requirements of the
course
PART I. THE PROFESSIONAL PRACTICE  Lecture Discussion  Recitation
OF ACCOUNTING  Case Discussion  Assignment
(team learning)  Quiz
TOPIC 1 – PROFESSIONAL PRACTICE OF  Case analysis
ACCOUNTING  Oral and/or
A. Sectors of Accounting Practice written reports
B. Regulation of the Accounting Profession
C. Organizations that Affect Accountancy
D. The Professional Regulatory Board of
Accountancy
E. The Commission on Audit
F. Standard-Setting Bodies
G. Professional Organizations
H. Requirements to Obtain a CPA Certificate
I. Foreign Certified Public Accountants
J. The CPA Seal
K. Fundamental Principles
L. Professional Standards
M. Continuing Professional Development
(CPD)
N. Penalties and Sanctions
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 TIME INTENDED LEARNING
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standards issued by the
standard-setting bodies.
12. Discuss the rationale for
the continuing professional
development of CPAs
13. Identify the different
penalties and sanctions
against violators of the
profession’s laws, rules, and
regulations.
Week 3 3
At the end of the lesson, the
learner will be able to:
1. Discuss a range of definitions
of corporate governance in
order to arrive at a definition
that is appropriate for this
text, appreciating the dynamic
nature of the subject.
2. Appreciate the development
of corporate governance from
a historical perspective.
3. Compare and contrast
several theoretical
frameworks that are applied
to the corporate governance
discipline.
4. Demonstrate the growing
importance of a stakeholder-
oriented approach to
corporate governance.
5. Consider the frontiers of
academic research in
corporate governance.
6. Introduce the SEC Code of
Corporate Governance and
policy documents in
chronological order
7. Appreciate the importance of
OBE-BASED COURSE SYLLABUS OF BSA 3104 – GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
PART II. CORPORATE GOVERNANCE  Lecture Discussion  Recitation
 Case Discussion  Assignment
TOPIC 2 – DEFINING CORPORATE (team learning)  Quiz
GOVERNANCE AND CORPORATE  Case analysis
GOVERNANCE IN THE PHILIPPINES  Oral and/or
A. What is Corporate Governance written reports
B. Theoretical Frameworks
C. The Evolving Framework of Corporate
Governance
D. Academic Research: The Frontiers of
Corporate Governance Research
E. SEC Code of Corporate Governance
F. Comply or Explain
G. Applying the Codes of Practice to Small
Companies
H. Ranking Corporate Governance Initiatives
I. Why is Good Corporate Governance
Important?
J. Corporate Governance and Corporate
Performance
K. A Risk Perspective on Corporate
Governance
L. Corporate Governance ratings, indexes
and links with financial performance
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ALLOTMENT OUTCOMES ACTIVITIES TASKS
the ‘comply or explain’
approach to corporate
governance reform adopted in
the Philippines
8. Discuss the importance of a
link between corporate
governance and corporate
financial performance,
especially in relation to the
role of risk in corporate
governance.
9. Consider the important
development of corporate
governance ratings and
indexes.

At the end of the lesson, the
learner will be able to:
1. Explain the main initiatives
introduced in the Philippines
to improve the effectives of
boards of directors.
2. Evaluate the impact of these
initiatives on board function.
Week 4 3 3. Discuss the findings of
academic research relating to
the effectiveness of boards as
a corporate governance
mechanism,
4. Consider the importance of
relatively new issues such as
increasing boardroom
diversity.
TOPIC 3 – THE ROLE OF BOARDS IN  Lecture Discussion  Recitation
CORPORATE GOVERNANCE  Case Discussion  Assignment
A. Unitary and two-tier board structures (team learning)  Quiz
B. Splitting the role of chairman and chief  Case analysis
executive  Oral and/or
C. The role of non-executive directors in written reports
corporate governance
D. Research into the role of non-executive
directors
E. Executive remuneration
F. The weight of directors’ duties
G. What else can contribute to board
effectiveness?
H. Alternative models for enhancing board
effectiveness
I. Addressing the ethical health of boards

Week 5 3
At the end of the lesson, the TOPIC 4 – THE ROLE OF INSTITUTIONAL  Lecture Discussion  Recitation
learner will be able to: INVESTORS IN CORPORATE  Case Discussion  Assignment
1. Highlight the important GOVERNANCE (team learning)  Quiz
monitoring role that A. The ongoing transformation of institutional  Case analysis

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institutional investors play in ownership  Oral and/or
Philippine corporate B. A complex web of ownership written reports
governance C. Conflict and pension fund trustees
2. Discuss the concept of D. The growth of institutional investor
stewardship. activism
3. Discuss the complex web of E. Institutional investor voting
ownership that arises from F. Institutional investors: Engagement and
institutional investment. dialogue
4. Consider ways in which
institutional investors are
active shareholders.
5. Assess the evidence on the
impact of shareholder
activism on corporate
performance and company
value.

Week 6 3 At the end of the lesson, the
learner will be able to:
1. Emphasize the essential role
played by corporate
disclosure and financial
accounting information in
corporate governance.
2. Define internal control, risk
and risk management, and
emphasize their role in
effective corporate
governance.
3. Discuss the importance of
audit committees in
contributing to effective
corporate governance.
4. Appreciate the importance of
the internal audit function and
the external audit in relation
to corporate governance.
5. Discuss the evolving
governance reporting and
TOPIC 5 – THE ROLE OF  Lecture Discussion  Recitation
TRANSPARENCY, INTERNAL CONTROL  Case Discussion  Assignment
AND RISK MANAGEMENT IN (team learning)  Quiz
CORPORATE GOVERNANCE  Case analysis
A. Transparency and disclosure  Oral and/or
B. Corporate governance and risk in the written reports
wake of the financial crisis
C. Turnbull, internal control: A UK
Perspective
D. The operating and financial review fiasco
E. Sarbanes-Oxley and internal control: A
US perspective
F. Dodd-Frank Act
G. The role of audit in corporate governance

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ALLOTMENT OUTCOMES ACTIVITIES TASKS
forward-looking narrative
reporting.

PRELIMINARY EXAMINATION

Week 7 3 At the end of the lesson, the TOPIC 6 – THE IMPACT OF CORPORATE  Lecture Discussion  Recitation
learner will be able to: GOVERNANCE WEAKNESSES AND  Case Discussion  Assignment
1. Appreciate the importance of FAILURE (team learning)  Quiz
effective corporate A. The Collapse of Enron  Case analysis
governance and the B. Enron: The Smartest Guys In The Room  Oral and/or
consequences of weak (Documentary) written reports
corporate governance.
2. Consider the factors that led
to the collapse of Enron.
3. Explain why the case of
Enron has encouraged
corporate governance reform
worldwide.
4. Discuss the corporate
governance failures and
weaknesses that have led to
the collapse of the world’s
banking sector.
5. Highlight the need for ethical
conduct and culture within
corporations.

Week 8 3 At the end of the lesson, the TOPIC 7 – CORPORATE GOVERNANCE  Lecture Discussion  Recitation
learner will be able to: AND STAKEHOLDER  Case Discussion  Assignment
1. Consider the growth of ACCOUNTABILITY (team learning)  Quiz
corporate social responsibility A. Corporate Social Responsibility in the  Case analysis
in a broad philosophical and Philippines  Oral and/or
historical context, highlighting B. Does Corporate Social Responsibility written reports
the potentially strong impact Improve Financial Performance?
of corporate behavior on a C. Corporate Environmental Reporting
wide range of stakeholders. D. Sustainability and a Stakeholder
2. Emphasize the importance of Perspective
establishing a positive E. Illustrations of Social, Environmental and

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 TIME INTENDED LEARNING
HOURS
ALLOTMENT OUTCOMES
relationship between
corporate social responsibility
and corporate financial
performance.
3. Discuss social, ethical,
environmental and
sustainability disclosure as
one of the main ways in which
companies can discharge
their accountability to a wide
range of stakeholders, with an
emphasis on environmental
reporting.
4. Discuss the use of
stakeholder engagement to
discharge broader corporate
accountability.
5. Outline ways in which
corporate governance reform
is being conducted in the
public, voluntary and charity
sectors.
Week 9 3 At the end of the lesson, the
learner will be able to:
1. Identify the nature of ethical
reasoning.
2. Discuss how accounting and
ethics intersect.
3. Identify ethical issues in
everyday life.
4. Identify sources of
professional rules that
govern accountant’s
conduct.
5. Identify the various domains
in which accountant
encounter ethical issues.
6. Critique common ethical
OBE-BASED COURSE SYLLABUS OF BSA 3104 – GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL
TEACHING/LEARNING ASSESSMENT
TOPICS
ACTIVITIES TASKS
Sustainability Reporting
F. Integrated Reporting: The Dawning of a
New Reality?
G. Assurance of Social, Environmental and
Sustainability Reporting
H. Stakeholder Engagement
I. Governance in Public and Third-Sector
Organizations
PART III. ETHICS  Lecture Discussion  Recitation
 Case Discussion  Assignment
TOPIC 7 – ETHICAL REASONING: (team learning)  Quiz
IMPLICATIONS FOR ACCOUNTING  Case analysis
A. Integrity: The Basis for Accounting  Oral and/or
B. Religious and Philosophical Foundations written reports
of Ethics
C. What is Ethics?
D. The Six Pillars of Character
E. Reputation
F. Code of Ethics for Professional
Accountants in the Philippines: The
Foundation of Ethical Reasoning in
Accounting
G. Virtue, Character, and CPA
H. Obligations
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ALLOTMENT OUTCOMES ACTIVITIES TASKS
rationalizations. I. Modern Moral Philosophies
7. Distinguish between J. Application of Ethical Reasoning in
normative and behavioral Accounting
ethics.
8. Appreciate the benefits of
acting ethically.
9. Describe and critique the
two core philosophies of
consequentialism and
deontology.
10. Formulate your own views
on whether lying, stealing
and discriminatory behavior
are always wrong
11. Understand the roles of
emotions and rational
analysis in ethical decision
making.
12. Describe and apply the core
elements of the distributive
justice philosophies
developed by Aristotle and
Rawls.
13. Describe and apply the core
elements of virtue ethics.
14. Develop a personal
viewpoint about egoism.

Week 10 3 At the end of the lesson, the
learner will be able to:
1. Distinguish legal issues from
ethical issues.
2. Describe how ethical
viewpoints vary throughout
the world.
3. Describe and begin to apply
the ethical principles that
govern accountants’
professional conduct.
TOPIC 8 – ACCOUNTANTS’ ETHICAL  Lecture Discussion  Recitation
DECISION PROCESS AND  Case Discussion  Assignment
PROFESSIONAL JUDGMENT (team learning)  Quiz
A. Cognitive Development Approach  Case analysis
B. The Ethical Domain in Accounting and  Oral and/or
Auditing written reports
C. Rest’s Four-Component Model of Morality
D. Professional Judgment in Auditing
E. Professional Skepticism
F. Ethical Reflection and Decision Making
G. Applying the Ethical Decision Process

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ALLOTMENT OUTCOMES ACTIVITIES TASKS
4. Describe the six stages of and Professional Judgment
moral development
developed by Lawrence
Kohlberg.
5. Apply the ethical decision
making-making models
developed by James Rest to
the accounting profession.

Weeks 6 At the end of the lesson, the TOPIC 9 – CODE OF ETHICS FOR  Lecture Discussion  Recitation
11 and 12 learner will be able to: PROFESSIONAL ACCOUNTANTS IN  Case Discussion  Assignment
1. Identify and discuss the THE PHILIPPINES (team learning)  Quiz
fundamental elements of A. Code of Ethics  Case analysis
ethics for professional B. Part A – General Application of the Code  Oral and/or
accountants. C. Part B – Professional Accountants in written reports
2. Discuss the relevance of a Public Practice
Code of Ethics for
Professional Accountants in
the practice of the profession.
3. Identify the pertinent
provisions of the Code of
Ethics in resolving ethical
dilemmas.

MIDTERM EXAMINATION

Week 13 3 At the end of the lesson, the TOPIC 10 – EARNINGS MANAGEMENT  Lecture Discussion  Recitation
learner will be able to: AND THE QUALITY OF FINANCIAL  Case Discussion  Assignment
1. Explain various aspects of REPORTING (team learning)  Quiz
financial accounting fraud, A. Motivation to Manage Earnings  Case analysis
including the Fraud Triangle, B. Restatements of Financial Statements  Oral and/or
common techniques used to C. Earnings Management Techniques written reports
commit fraud, and the key D. Descriptions of Financial Shenanigans
issues that arose in prominent
accounting fraud cases
involving, Enron, Global
Crossing, HealthSouth, Krispy
Kreme, Lehman Brothers, the

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 TIME INTENDED LEARNING TEACHING/LEARNING ASSESSMENT
HOURS TOPICS
ALLOTMENT OUTCOMES ACTIVITIES TASKS
LIBOR conspiracy, Madoff,
Parmalat, Ponzi, Tyco, Waste
Management, and WorldCom.

Weeks 6 At the end of the lesson, the PART IV. RISK MANAGEMENT  Lecture Discussion  Recitation
14 and 15 learner will be able to:  Case Discussion  Assignment
1. Explain the role and TOPIC 11 – RISK MANAGEMENT (team learning)  Quiz
importance of corporate risk A. Corporate Risk Management  Case analysis
management in an B. Risk Management Methodology  Oral and/or
organization. C. Various Types of Risks written reports
2. Identify and explain different D. Risk Management Tools
risk management E. Managing Corporate Risks
methodology. F. Enterprise Risk Management
3. Identify and enumerate the
various types of risks.
4. Identify, explain, and apply
different risk management
tools.
5. Describe best practices that
should be implanted to
manage corporate risks on an
ongoing basis.
6. Explain the role and
importance of enterprise risk
management.

Week 16 3 At the end of the lesson, the PART V. INTERNAL CONTROLS  Lecture Discussion  Recitation
learner will be able to:  Case Discussion  Assignment
1. Discuss the components of TOPIC 12 – INTERNAL CONTROL AND (team learning)  Quiz
internal control. RISK  Case analysis
2. Identify and distinguish A. Internal Control and Alternative Control  Oral and/or
control frameworks. Frameworks written reports
3. Identify control characteristics B. Types of Controls
and control requirements. C. Management Control Techniques
4. Distinguish controls based by D. Risk Vocabulary and Concepts
their function and by E. Fraud Risk Awareness
objectives.
5. Identify, enumerate and

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assess different management
control techniques.
6. Describe and discuss risk
vocabulary and relate it to
general risk management and
enterprise risk management.

Weeks 6 At the end of the lesson, the TOPIC 13 – TESTS OF CONTROLS  Lecture Discussion  Recitation
17 and 18 learner will be able to: A. Tests of Controls of the Revenue and  Case Discussion  Assignment
1. Explain the nature and the Cash Collections Cycle (team learning)  Quiz
rationale for conducting tests B. Tests of Controls of the Purchasing and  Case analysis
of controls. Cash Disbursements Cycle  Oral and/or
2. Explain the relationship C. Tests of Controls of the Personnel written reports
between controls and their Administration and Payroll Cycle
effect on the assertions D. Tests of Controls of the Fixed Assets
embodied in the financial Cycle
statements. E. Tests of Controls of the Conversion Cycle
3. Identify what tests of controls F. Tests of Controls of the Investing Cycle
may be undertaken on: G. Tests of Controls of the Financing Cycle
a. Revenue and Cash H. Tests of Controls of the Financial
Collections Cycle Statements Close Process
b. Purchasing and Cash
Disbursements Cycle
c. Personnel Administration
and Payroll Cycle
d. Fixed Assets Cycle
e. Conversion Cycle
f. Investing Cycle
g. Financing Cycle
h. Financial Statements
Close Process
and the potential
misstatements that may occur
if controls are inadequate.

FINAL EXAMINATION

References Code of Ethics for Professional Accountants in the Philippines.

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Learning Resources
IAASB. Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services
Pronouncements 2016-2017 Edition Volume I. New York, NY: IAASB.
Graham, L. (2015). Internal control audit and compliance: documentation and testing under the new COSO
framework. Hoboken, New Jersey: John Wiley & Sons, Inc.
Johnstone, K.M. (c2014). Auditing: a risk based approach to conducting a quality audit. Australia: Cengage
Learning.
Klein, G. (2016). Ethics in accounting: a decision-making approach. Hoboken, NJ: John Wiley & Sons, Inc.
Knapp, M.K. (2018). Contemporary auditing: real issues and cases. Australia; Boston, MA: Cengage Learning.
Louwers, T.J. (2018). Auditing & assurance services. New York, NY: McGraw-Hill Education.
Mintz, S.M. (2014). Ethical obligations and decision making in accounting: Texts and cases. New York, NY:
McGraw-Hill/Irwin
Solomon, J. (2013). Corporate governance and accountability. West Sussex, United Kingdom: John Wiley & Sons
Ltd.
Thibodeau, J.C. (c2014). Auditing and accounting cases: investigating issues of fraud and professional ethics.
New York: McGraw-Hill.
Whittington, O.R. (2016). Principles of auditing & other assurances services. New York, NY: McGraw-Hill
Education.
Books Journal Articles
Laptop Computer
LCD Projector

1. Class Standing 2. Major examination

Course Requirement/s
a. Recitation a. Preliminary
b Quizzes b. Mid-term
d. Assignment/seatwork c. Finals
d. Research work
Consultation Hours As posted
Retention Policy A student must garner a grade of at least 2.50 to be retained in the BS Accountancy program.

GRADING SYSTEM

PRELIM MIDTERM FINALS

Class Standing 20% Class Standing 20% Class Standing 20%
Quizzes 40% Quizzes 40% Quizzes 40%
Preliminary Exam 40% Midterm Exam 40% Final Exam 40%
100% TMG 100% TFG 100%
1/3 of PG 1/3 of MG
+ 2/3 of TMG + 2/3 of TFG
Midterm Grade Final Grade

* PG – Prelim Grade * TMG – Tentative Midterm Grade * MG – Midterm Grade * TFG – Tentative Final Grade

OBE-BASED COURSE SYLLABUS OF BSA 3104 – GOVERNANCE, BUSINESS ETHICS, RISK MANAGEMENT AND INTERNAL CONTROL Page 16
The 11-Point Grade System
1.00 98 - 100 2.00 86 – 88 3.00 75 – 76
1.25 95 – 97 2.25 83 – 85 4.00 70 – 74
1.50 92 – 94 2.50 80 – 82 5.00 Below 70
1.75 89 – 91 2.75 77 – 79

Prepared by: Approved by: Noted by:

Louisa Elisa S. Fernandez Claudio C. Agsi Veronica N. Elizalde

Faculty Member Chairperson – ACLAT Department Dean

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student
of BSA 3104 during the ________ Semester of SY ____________________. I am fully aware of the consequences of non-compliance with the
above-mentioned requirements and expectations.

____________________________________
Printed name and signature of student

__________________
Date
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
--

I have read the course syllabus and I understand that I have to comply with the requirements of the course and the expectations from me as a student
of BSA 3104 during the ________ Semester of SY ____________________. I am fully aware of the consequences of non-compliance with the
above-mentioned requirements and expectations.

____________________________________
Printed name and signature of student

__________________
Date

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