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ACC40760

Academic Year 2024/2025

Internal Control (incl financial control), Risk Management and Audit and Risk Committees (ACC40760)

Subject:
Accountancy
College:
Business
School:
Business
Level:
4 (Masters)
Credits:
8
Module Coordinator:
Dr Margaret Cullen
Trimester:
Spring
Mode of Delivery:
On Campus
Internship Module:
No
How will I be graded?
Letter grades

Curricular information is subject to change.

This module seeks to introduce directors and prospective directors (i); to the role, work and effectiveness of audit committees (ii) to the accounting and reporting responsibilities of directors and boards; and (iii) to equip directors with knowledge of risk management concepts and theories and familiarization with different risk management approaches and techniques.

About this Module

Learning Outcomes:

At the end of this module, students should be able to:

* Understand directors accounting responsibilities and how they are satisfied in practice
* Identify regulations affecting audit committees and understand the role, functions and best practice applicable to audit committees
* Appreciate the role of risk management in organizations and understand risk management concepts and theories

Indicative Module Content:

Internal Control and the Audit Committee
Financial Control: The Annual Report/ The annual financial statements
Risk Governance and the role of the board / risk committee

Student Effort Hours:
Student Effort Type Hours
Specified Learning Activities

60
Autonomous Student Learning

90
Lectures

24
Total

174

Approaches to Teaching and Learning:
This module comprises three sub modules, delivered by three lecturers. Students can therefore expect varied approach to teaching and learning

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Not applicable to this module.
 

Assessment Strategy  
Description Timing Component Scale Must Pass Component % of Final Grade In Module Component Repeat Offered
Exam (Open Book): 2 Hour End of Trimester Final Examination
 Week 14 Alternative non-linear conversion grade scale 50% No

80

 Yes
Group Work Assignment: Group Assignment Module 7
 Week 10 Alternative non-linear conversion grade scale 50% No

10

 Yes
Group Work Assignment: Group Assignment Module 8 Week 3 Alternative non-linear conversion grade scale 50% No

10

 Yes

Carry forward of passed components
Yes
 

Resit In Terminal Exam
Summer Yes - 2 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 

Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Written feedback is provided on student assignments

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