BØK 3628 Internal Control and Accounting Organisation
BØK 3628 Internal Control and Accounting Organisation
The course was lectured for the last time in spring 2024. The last re-sit exams is offered in fall 2024, spring 2025, fall 2025 and spring 2026. Four re-sitexams instead of two.
The main topic of the course is to introduce internal control as one of the tools for efficient management control and to discuss challenges when establishing well-functioning accounting routines that focus on controlling and compliance in all relevant areas.
After completing the course, the students have
- Knowledge about the COSO-model as a general framework for internal control
- Basic knowledge about the most relevant compliance challenges for business enterprises and employers
- Knowledge about control activities related to ICT systems
- Knowledge about the most relevant business processes and their corresponding routines
- Knowledge about the roles and responsibilities of the Board of Directors, the Managing Director and the chartered auditor
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
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.
- Internal control as a part of corporate governance
- Overall goals related to operations, reporting and compliance
- The COSO model
- The control environment
- Identification and assessment of risk
- Effecient control activities
- IT-related control activities
- Efficient reporting routines and monitoring of the systems for intern control
- Accounting legislation compliance
- Other relevant compliance challenges
- Organization of IT projects
- Efficient accounting routines in various business processes
- The accountant and controller as advisors
This is course is from spring 2019 only offered as a net-based course. There are no traditional classes, but instead the use of videos, webinars, study guide and discussion forum.
E-Learning
Where the course is delivered as an online course, the lecturer will, in collaboration with the study administration, arrange an appropriate combination of digital learning resources and activities. These activities will correspond to the stated number of teaching hours delivered on campus. Online students are also offered a study guide that will provide an overview of the course and contribute to course progression. The total time students are expected to spend completing the course also applies to online studies.
The course content is adapted to UHR-ØA's recommended framework for Bachelor in Business Administration with a profile for certified public accountants.
Higher Education Entrance Qualification
Disclaimer
Deviations in teaching and exams may occur if external conditions or unforeseen events call for this.
BØK 3422 Managerial Accounting, BØK 3532 Financial Accounting and Financial Statement Analysis and BØK 3541 Managerial Accounting and Control or equivalent courses.
| Assessments |
|---|
Exam category: Submission Form of assessment: Submission PDF Exam/hand-in semester: First Semester Weight: 40 Grouping: Individual Duration: 4 Hour(s) Exam code: BØK36282 Grading scale: ECTS Resit: Examination when next scheduled course |
Exam category: Submission Form of assessment: Submission PDF Exam/hand-in semester: First Semester Weight: 60 Grouping: Group/Individual (1 - 3) Duration: 2 Week(s) Comment: Written assignment. All exams must be passed to obtain a final grade in the course. Exam code: BØK36283 Grading scale: ECTS Resit: Examination when next scheduled course |
All exams must be passed to get a grade in this course.
| Activity | Duration | Comment |
|---|---|---|
Student's own work with learning resources | 30 Hour(s) | Approximately 15 videos |
Student's own work with learning resources | 40 Hour(s) | Text book |
Group work / Assignments | 40 Hour(s) | Exercises |
Examination | 80 Hour(s) | Preparations for mid-term exam and the end assignment |
Webinar | 10 Hour(s) | Eight webinars |
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.
All exams must be passed to obtain a final grade in the course.