BØK 3628 Accounting - Structures and IT systems

BØK 3628 Accounting - Structures and IT systems

Course code: 
BØK 3628
Accounting and Operations Management
Course coordinator: 
Roy Kristen Kristensen
Tor Olav Nordtømme
Course name in Norwegian: 
Regnskapsorganisasjon og IT
Product category: 
Bachelor of Bus.Adm. with Accounting - Programme Courses
2018 Spring
Active status: 
Level of study: 
Teaching language: 
Course type: 
One semester

The main topic of the course is to introduce internal control as one of the tools for efficient corporate governance and to discuss challenges when establishing well-functioning accounting routines that focus on control and compliance, particularly with regards to the bookeeping and accounting regulations.

Learning outcomes - Knowledge

After completing the course, the students have

  • Knowledge about the COSO-model as a general framework for internal control
  • Basic knowledge about the accounting legislation and other relevant regulations that affect accounting routines
  • Knowledge about control activities related to ICT systems
  • Knowledge about the most relevant business processes and routines
  • Knowledge about the roles and responsibilities of the Board of Directors, the Managing Director and the chartered auditor
Learning outcomes - Skills

After completing the course, the students are able to:

  • Identify, assess and understand risk, including risk in the ICT systems
  • Design efficient routines for internal control that address both generic and more business specific control challenges
  • Design accounting routines that focus on accounting legislation compliance
Learning Outcome - Reflection

After completing the course the students shall have required a deeper understanding about the complexity of internal control, as well as the understanding of corporate governance being business specific, requiring knowledge about organizational culture and the management challenges that occur when individual and collective behavior must change.

Course content
  • Internal control as a part of corporate governance
  • The COSO model
  • Risk management
  • White-collar crime
  • The accounting legislation, incl. the most relevant bookkeeping standards
  • Handling of VAT, salaries and personnel related transactions
  • The structure of accounting systems
  • Risk in the ICT systems
  • Efficient accounting routines in various business processes
Learning process and requirements to students

42 hours of lessons in classroom.

A great part of the teaching is connected to the writing of term paper. This work will be given supervision under the first two weeks of working on the paper. The subjects will be central parts of accounting  and internal control, prefarably those who are new as a consequence of tecnological development or changing laws and rules. The theoretical basis for the writing will be the syllabus from the course, and also literature from adjacent subjects which is nessesary in a defensible practical treatment of practical accounting challenges.

When course is delivered online, lecturer, in cooperation with the Academic Servises Network, will organize an appropriate combination of digital teaching and lectures. Online students are also offered a study guide to contribute to progression and overview. Total recommended time spent for completing the course also applies here.

Software tools
No specified computer-based tools are required.
Additional information

The course content is adapted to NRØA's recommended framework for Bachelor in Business Administration with a profile for certified public accountants


Higher Education Entrance Qualification.

Required prerequisite knowledge

BØK 3422 Managerial Accounting and BØK 3532 Financial Accounting and Financial Statement Analysis, or the equivalent

Exam category: 
Form of assessment: 
Written submission
Group/Individual (1 - 3)
4 Week(s)
Exam code: 
Grading scale: 
Examination every semester
Exam organisation: 
Ordinary examination
Total weight: 
Student workload
42 Hour(s)
Student's own work with learning resources
40 Hour(s)
Text book and preparation for classes
Group work / Assignments
43 Hour(s)
Exercise book
75 Hour(s)
Work with term paper.
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 7,5 ECTS credit corresponds to a workload of at least 200 hours.