Excerpt from course description
- REV 3408
- 7.5 Credits
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.
- 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
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