Risk Management and Internal Control

Description

This course evaluates the following learning outcomes: The student 1.1 (ACC) analyses accounting-related operational problems and issues, with special attention to the business context. 2.1 (ACC) analyses accounting-related problems and issues taking into consideration relevant stakeholders (managers, shareholders, creditors, legislators, etc.) and environmental factors. 2.3 (ACC) formulates, based on sound knowledge of and insights in relevant regulation, a (legally) conclusive solution for accounting-related operational problems and issues, taking into consideration relevant stakeholders and environmental factors. 3.3 (ACC) plans, organises and assesses processes w.r.t. internal and external financial reporting with special attention to the business context and the integration of different processes. 4.1 (ACC) keeps up with societal, international and organisational developments and formulates a well-motivated argument regarding the relevance of these developments in terms of the organisation's internal and external financial reporting. 4.2 (ACC) reflects critically upon the implementation of relevant societal, international and organisational developments in the organisation's internal and external financial reporting, taking into consideration regulation and the specific business context. 5.1 collects and consults sources and data purposefully and critically, on the basis of a given management problem or social question and takes into account the characteristics of the type of source or data used (popularizing or scientific source, primary or secondary data). 5.3 chooses the most relevant research method for the investigation of a management problem or social question and substantiates this choice. 5.4 assesses the consequences of a selected methodology for the reliability and validity of the results, and takes these into account when drawing conclusions and proposing solutions. 5.5 applies advanced methods and techniques for the acquisition, analysis, and interpretation of data independently, using the preferred supportive software. 5.6 synthesizes research results acquired on the basis of a critical analysis (and integration) of information from relevant sources and data, and substantiates solutions for a complex management problem or social question. 7.5 is critical and not afraid to question himself/herself and his/her environment. 8.1 formulates, as a member of a team, the interdisciplinary problem that is at the basis of the project, analyses the content of the project, the circumstances surrounding the project and factors that will influence the course of the project, and uses this information to formulate the (general) goals of the project. 8.2 organises, as a member of a team, the project and sets up a detailed and realistic plan, taking into account the context of the question, the scope of the project, the conditions, the limitations, the expected quality and the means available. 8.3 follows, both individually and as a member of a team, the arranged plans and applies time management techniques. 8.4 takes responsibility for his/her role in the team and carries out his/her part of the project on time. 8.5 assesses, as a member of a team, the project, monitors the progress of the project, deals with uncertainty, gives feedback and formulates points of action and points of improvement throughout the project. 8.6 participates constructively in meetings with the team and with others who are involved in the project. 8.7 assesses his/her own input critically and evaluates, as a member of a team, the course and the result of the project. 10.1 (ACC) keeps up with recent trends in accounting-related themes, considering practitioner-oriented, policy-oriented, legal and scientific datasources. 10.2 (ACC) integrates practitioner-oriented, policy-oriented, legal and scientific information on specific accounting-related themes and formulates a well-motivated argument regarding the relevance of a specific theme for the organisation. 10.3 (ACC) reflects critically upon the implementation of important evolutions and innovations in internal and external financial reporting within the organisation, taking into consideration regulation and the specific business context.