Courses Master Display 2019-2020

Course Description To PDF
Course title Internal Control and Data Analytics
Course code EBC4069
ECTS credits 6,5
Assessment Whole/Half Grades
Period Start End Mon Tue Wed Thu Fri
1 3-9-2019 26-10-2019 X X
4 4-2-2020 5-4-2020 X X
Level Advanced
Coordinator Caren Schelleman
For more information:
Language of instruction English
Understand the concept of internal control and the relationship with other disciplines. Understand the role of internal control in producing information of high quality and in promoting the efficiency and effectiveness of an organisation's operations. Understand the different control frameworks and how they relate to each other. Learn about the typology of organisations framework and apply this framework to design effective internal control systems for different types of organisations. Learn about current research in the area of internal control.
Graduates have profound, evidence-based and up-to-date academic knowledge and understanding of theories, methods and tools in business/economics. This includes demonstrating the ability to develop new ideas.
Graduates can apply their profound knowledge and understanding to identify and solve also unstructured or semi-structured real life business/economic problems in unfamiliar environments within broader multidisciplinary contexts. This includes demonstrating
analytical skills and a problem-solving attitude.
Graduates can integrate various perspectives to formulate judgments even with incomplete information on complex theoretical and practical business/economic issues.
Graduates can independently conduct research.
Graduates can effectively communicate both to specialist and nonspecialist audiences. This includes demonstrating strong presentation skills, project- management skills, interpersonal skills, a high level of argumentation and context sensitivity.
Graduates have self-directed learning skills and the ability to regulate their own learning process.
Graduates have a professional attitude. This includes demonstrating an open mind, proactive behaviour, critical reflection and accountability.
Graduates can effectively function in a multicultural environment and work in multicultural teams. This includes demonstrating interpersonal skills, a high proficiency of English, and cultural sensitivity.
Graduates show social responsibility. This includes demonstrating awareness for academic and scientific responsibility in a broader social or ethical context.
The area of internal control and accounting information systems concerns the quality of (financial) information. As a result of recent corporate financial scandals, this has become a significant issue in today's business. Every business needs a control system that monitors the effectiveness and efficiency of operations, reduces the risk of asset loss, and helps to ensure the quality and compliance with laws and regulations. The course Internal Control first discusses some key concepts of internal control, such as the role of information, the COSO control framework, and the typology of organisations framework. Thereafter, based on the typology of organisations framework, the course addresses the evaluation and design of effective and efficient internal controls for different types of organisations applying contemporary techniques such as process mining. Furthermore, we discuss current IT developments such as blockchain and current research in the area of internal control.
Vaassen, E.H.J., Meuwissen, R.H.G., and Schelleman, C.C.M. 2009. Accounting Information Systems and Internal Control. Chichester: John Wiley & Sons.
Reader with academic articles.
No specific required knowledge
Teaching methods PBL / Presentation / Assignment / Groupwork
Assessment methods Participation / Written Exam
Evaluation in previous academic year For the complete evaluation of this course please click "here"
This course belongs to the following programmes / specialisations
Master Business Research - No specialisation Year 1 Disc - IB Accountancy
Master Business Research - No specialisation Year 1 Disc - IB Accounting and Control
Master Business Research - No specialisation Year 1 Disc - IB Controlling
Master Business Research - Operations Research Year 1 Elective Course(s)
Master Business Research - Operations Research Year 2 Elective Course(s)
Master Fiscal Economics Economics Elective(s)
Master Human Decision Science Elective Course(s)
Master International Business - Accountancy Compulsory Course(s)
Master International Business - Accounting & Control (parttime/NL) Compulsory Course(s)
Master International Business - Controlling Compulsory Course(s)
SBE Exchange Master Master Exchange Courses
SBE Non Degree Courses Master Courses