Allmänt

Kurs inom masterprogrammet i redovisning, revision och företagsanalys. Kursplanen är fastställd av styrelsen vid Företagsekonomiska institutionen på delegation av samhällsvetenskapliga fakultetsnämnden. Kursplanen träder i kraft 2011-01-17.

Behörighetskrav

Kandidatexamen om 180 hp varav minst 90 hp i ämnet företagsekonomi. Mycket goda språkkunskaper i engelska är en förutsättning för att kunna tillgodogöra sig utbildningen.

Dispens D-nivå: 120 hp varav Företagsekonomi A, B och C 90 hp.

Mål

The course aims at providing the student with knowledge and comprehension on the particular conditions relevant for internal auditing and corporate governance. After this course the student should have developed an understanding for the importance of internal auditing in companies and society at large, as well as the connection to information systems. The student should also have acquired a good knowledge of concepts and models relevant to internal auditing and corporate governance. Further, the student should be able to analyse an organisation with a focus on risk exposure and internal control - proposing how the internal auditing process should be designed.

After the course, the student is expected to:

1: Have acquired an understanding and knowledge about different conditions relevant for internal audit, internal control structures and corporate governance from an organisational perspective.

2: Have acquired basic understanding and knowledge about the role of internal auditing in governance structures of large listed firms.

3: Be able to identify and apply relevant laws and regulations in given cases.

4: Independently prepare risk assessments and developing plans for performing internal audits.

Innehåll

The course is divided in two parts where part I provides insights on the internal audit and its functions within governance structures, and part II provides a deeper understanding of internal audits. Part I begins with a presentation on the international development in corporate governance, auditing and strategic management, followed by a discussion on risk management (for instance business risks, IT-risks and fraud risks), the functions of stewardship and its integration in internal control systems and structures in organisations. Included in part I is an introduction to the ethical considerations for the internal audit profession as well as administrative aspects of internal audit functions.

Part II concerns the internal audit process. It consists of different topics, such as planning the assignment, performing audit procedures, completion, reporting, audit findings and monitoring mechanisms of organisations. During the course the students will undertake assignments in small groups, where findings are discussed during seminars.

Undervisning

The course language is English. The course is based on a series of lectures and seminars where the students discuss and analyse relevant theories and practices. Lectures will provide principal knowledge of central topics of internal auditing and corporate governance. Seminars require teamwork and attendance is compulsory. Tutoring is provided in the case work.

Examination

The examination consists of three parts:

1: Oral presentation in seminars

2: Written case assignments and project report at the end of the course

3: Written examination

Grades will be given in accordance with the Swedish grading system. The following grades will be used: VG (pass with distinction), G (pass) and U (fail). The final grade of the course is determined after taking into consideration the different parts of the examination. Grading criteria are presented in the study guide provided at the start of the course. Assignments and exams handed in late will not be graded except in special circumstances.

In addition, any remaining assignments and supplemental work must be completed and handed in within two weeks after the end of the course, otherwise the entire course (all assignments included) must be redone the following semester, provided there is space in the course.

Uppsala University does not accept cheating and plagiarism. Suspected incidents of cheating or plagiarism are reported to the Disciplinary Committee of the University, which may issue a formal warning to the student or expel the student from the university for six months.

NOTE: Only completed courses can be recognized in your degree.