REV 3408 Organizing Business and Accounting - RE-SIT EXAMINATION

REV 3408 Organizing Business and Accounting - RE-SIT EXAMINATION

Course code: 
REV 3408
Accounting, Auditing and Business Analytics
Course coordinator: 
Tor Olav Nordtømme
Product category: 
Bachelor of Accounting and Auditing - Programme Courses
2019 Spring
Active status: 
Re-sit exam
Resit exam semesters: 
2018 Autumn
2019 Spring
Resit exam info

Bachelorstudiet i regnskap og revisjon fases ut fra og med studieåret 2018/2019. Dette kurset ble undervises siste gang for 1. års-studenter høsten 2017. Kontinuasjonseksamen tilbys høsten 2018 og våren 2019.

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 bookkeeping 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
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

The course consists of 42 hours of lectures over one semester.

In course delivery as online courses, lecturer will, in collaboration with the student administration, organize an appropriate course implementation, combining different learning activities and digital elements on the learning platform. Online students are also offered a study guide that will 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.

Higher Education Entrance Qualification.

Required prerequisite knowledge

No specific prerequisites is required.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Form of assessment:
Written submission
Exam code:
Grading scale:
Grading rules:
Internal and external examiner
Examination every semester
100Yes3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
Exam category:Submission
Form of assessment:Written submission
Grouping (size):Individual
Support materials:
  • BI-approved exam calculator
  • Simple calculator
Duration:3 Hour(s)
Exam code:REV34081
Grading scale:ECTS
Resit:Examination every semester
Exam organisation: 
Ordinary examination
Total weight: 
Student workload
Teaching on Campus
42 Hour(s)
Student's own work with learning resources
50 Hour(s)
Text book, preparation for classes
Group work / Assignments
78 Hour(s)
Exercise book
30 Hour(s)
Including preparation for exam
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.