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Internal Control (BSc)
| Faculteit | Economie en Bedrijfskunde |
| Jaar | 2021/22 |
| Vakcode | EBB048A05 |
| Vaknaam | Internal Control (BSc) |
| Niveau(s) | bachelor |
| Voertaal | Engels |
| Periode | semester I a |
| ECTS | 5 |
| Rooster | rooster |
| Uitgebreide vaknaam | Internal Control (BSc) | ||||||||||||||||||||||||
| Leerdoelen | Upon successful completion of this course a student is able to: 1. Explain the relevance and importance of concepts of relevance and reliability of information, also from the perspective of potential fraud. 2. The relation between standard processes (cycles), typology (Vaassen), information requirements and information flows. 3. Determine which risks are relevant for the reliability of information in standard processes and describe appropriate controls, including the assignment of roles and responsibilities related to control. 4. Explain the meaning of internal control and of IT for the efficiency and effectiveness for the management of organizations. 5. Explain the influence of corporate ethics and the three elements of the fraud triangle. |
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| Omschrijving | Course description It's all over the news when things go wrong: companies that report false figures, or governmental organizations that are losing control over large projects. How to do things better? This is the subject of Internal Control. Every organization depends on information to manage and control processes. On top of that, information is supplied to external stakeholders, for example in the annual report. One of the pivotal features of the course concerns the reliability of information. Organizations have specific characteristics, that put constraints on the design of business processes (´cycles´), and on the Accounting Information System (AIS), in order to assure the reliability of information. IT plays an important role in any AIS and can have a considerable impact on the design of controls. All these elements are brought together within the course Internal Control - Basics, to get an understanding about all the challenges different types of organizations face with regard to being in control and providing reliable information. |
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| Uren per week | 2 | ||||||||||||||||||||||||
| Onderwijsvorm |
-hoorcollege , -interactief hoorcollege
(he teaching method consists of lectures and tutorials. During the tutorials, background information and questions regarding the group assignment will be covered. The self study involves studying the mandatory literature. Within groups, a case will be prepared. Furthermore, a guest lecture will be pa) |
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| Toetsvorm |
-groepsopdracht, -schriftelijk tentamen (open en mc vragen)
(Group assignment and written individual exam with multiple choice and open questions. Weighting group assignment versus individual exam is respectively 25%-75%. The group assignment and the open questions on the exam may be prepared in either English or Dutch.) |
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| Vaksoort | bachelor | ||||||||||||||||||||||||
| Coördinator | F.J. Bos, ra. | ||||||||||||||||||||||||
| Docent(en) | F.J. Bos, ra. ,ing. R.G.J. Kuper | ||||||||||||||||||||||||
| Verplichte literatuur |
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| Entreevoorwaarden | |||||||||||||||||||||||||
| Opmerkingen | Both books will also be used in the course Accounting Information Systems A&C in year 3. For more information contact the secretariat: accountancy@rug.nl, +31 (0)50 3633768. |
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| Opgenomen in |
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