Curricula

Objective

The object of the course
After completing the course, you understand the definition and objectives of internal control. You know the responsibilities of senior management, supervisors, and the individual employee in internal control in developing and as an executor. You recognise the role of supervision in preventing and detecting fraud. You understand what risks are and detect ways in which risks are identified, analysed and how a company can hedge against risks.

Course competences
Business competence: The student has a broad-based understanding of internal control and risk management as a support for the business.
Operating in a workplace: The student Is able to act professionally in communication and interaction situations at a workplace.
Proactive development: The student is able to apply existing knowledge in the field in development and utilises research and development methods.
Ethics: The student is able to take responsibility for their own actions and their consequences and reflects on them in accordance with the ethical principles and values of their field.
Internationality and multiculturalism: The student is familiar with the impacts of their cultural background on their activities and is able to develop operating methods that take multiculturalism into account in their work community.

The learning objectives of the course
You understand the definition and objectives of internal control. You know the responsibilities of senior management, supervisors, and the individual employee in internal control in developing and as an executor. You recognise the role of supervision in preventing and detecting fraud. You understand what risks are and detect ways in which risks are identified, analysed and how a company can hedge against risks. You take responsibility for your own work and follow the given schedules.

Content

You understand the definition and objectives of internal control. You know the responsibilities of senior management, supervisors, and the individual employee in internal control in developing and as an executor. You recognise the role of supervision in preventing and detecting fraud. You understand what risks are and detect ways in which risks are identified, analysed and how a company can hedge against risks. You take responsibility for your own work and follow the given schedules.

Qualifications

Program's basic studies.

Assessment criteria, satisfactory (1)

Adequate 1
You understand the definition and objectives of internal control. You know the responsibilities of senior management, supervisors, and the individual employee in internal control in development and as an executor. You recognise the role of supervision in preventing and detecting fraud. You understand what risks are and identify ways in which risks are identified, analysed and how a company can hedge against risks. You take responsibility for your own work and follow the given schedules.

Satisfactory 2
You know the definition and objectives of internal control. You go through the responsibilities of senior management, supervisors and individual employee in internal control in development and as an executor in a variety of control environments. You recognise and describe the role of supervision in preventing and detecting fraud. You know what risks are and you recognise them and tell the ways in which risks are identified, analysed and how a company can hedge against risks. You act responsibly for your own work, ensuring that the joint output is completed on time.

Assessment criteria, good (3)

Good 3
You know the definition and objectives of internal control. You go through the responsibilities of senior management, supervisors and individual employee in internal control in development and as an executor n a variety of control environments. You distinguish and describe the role of supervision in preventing and detecting fraud. You know what the risks are. You identify, compare, communicate solutions, analyse how a company can hedge against risks. You analyse the risks of the control environment and identify process control measures. You direct and organise the activities of the group and take responsibility for meeting assignments and schedules.

Very good 4
You define the concept and objectives of internal control in a reflective manner. You assess the responsibilities of senior management, supervisors and an individual employee in internal control in development and as an executor in a variety of control environments. You design and build processes to reduce and detect the risks of fraud. You identify, compare, describe different solutions, analyse how a company can hedge against risks. You analyse the risks of the control environment and identify process control measures. You take the initiative and organise the goal-oriented activities of the group by taking responsibility.

Assessment criteria, excellent (5)

Excellent 5
The presentation of the key themes and concepts in the topic area is reflective and structured. You assess critically industry-specific key risks and master key risk management tools. You manage the definition of internal control, objectives and form an assessment of the company's control culture and environment. You build and make development proposals to improve internal control and risk management based on the theory of the topic. You work in good cooperation and actively guiding the group in its goal-oriented activities.