The course will consist of traditional lecturing as well as classes, guest lectures and written assignments.

The course will enable the students to assess and advise companies with regards to how risk management, internal control and audit is organized. The students will be familiar with rules and good practice related to: (1) organizing the Boards work, including risk- and audit committies, 
(2) organizing risk management and compliance functions, including risk management processes, 
(3) understand standards and methodologies applied by internal and external audit functions. They will also have an oversight of capital requirements in the banking sector. Overall, this knowledge will be a good starting point for careers within governance, internal control, risk management, audit and supervision. 

Lectures, seminars, classes, assignments

Relevant parts of the laws that regulate corporations, accounting, auditing. Norwegian recommended standard for corporate governance.(www.nues.no) COSO Integrated Framwork and COSO Enterprise Risk Management, internalstandardsandauditing standards, as well as parts ofthe capital adequacy frameworkforbanking / finance(BaselIII).

Basic business, primarily financial accounting, cost accounting; finance

Accounting, corporate law, tax law, auditing

Written 3,5 hours exam (counts 100 % of the total grade).

150 hours

Bachelor

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Approx. 30 hours

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External examiner will control the quality of syllabus, questions for the final examination, and principles for the assessment of the examination answers.