Information Risk Management


Course Objective

This course aims to provide students with an understanding of how
internal controls have to be designed to realize reliable management
information from a perspective of risk management (Bridging theory and
practice - knowledge), and to practice the analysis and description of
control activities (Bridging theory and practice - application). In
doing so, students will develop their understanding of how the
responsibilities for reliable information are distributed within
organizations (Broadening your horizons - responsibility), and how these
are affected by IT systems (Broadening your horizons - IT).

Course Content

The content of the course concerns an introduction of the management
control systems, the internal control systems and management information
of organizations, the Internal control framework of COSO, and the design
of control activities in processes and taxonomies of organizations. Also
some cases are added to the course by which students can practice in
describing control activties of organizations.

Teaching Methods

The course consists of 6 tutorials in which the literature and the
solutions of the cases will be explained.

Method of Assessment

At the end of the course there will be an examinition. This will be an
open book examination. Student have to design control activities of
organisation to realize reliable management information The case looks
like the cases that have been made during the course and are explained
in the tutorials.


Leeuwen, O.C. van, The introduction to the spinning topmodel (most
actual version)
Bergsma J.B.T., Leeuwen, O.C., van and Droogsma, J., Information Risk
Management and several applications (most actuel version)
Papers and other documents on Canvas

Target Audience

The course is relevant both for students who wish to continue in
auditing and those who wish to pursue a career in controlling. Students
who continue with the postgraduate education for certified auditor (RA)
and who do not complete this course as part of the MSc Accounting &
Control will be required to take the course as part of their
postgraduate programme.

Recommended background knowledge

Students are assumed to have a knowledge of accounting information
systems equivalent to the SBE Bachelor course Accounting Information
Systems (E_EBE3_ACIS).

General Information

Course Code E_ACC_IRM
Credits 6 EC
Period P5
Course Level 400
Language of Tuition English
Faculty School of Business and Economics
Course Coordinator J. Droogsma MSc
Examiner J. Droogsma MSc
Teaching Staff F. van Osch RA
drs. J.B.T. Bergsma RA
drs. R.L. Langenberg RA
drs. P. Bakker RA
J. Sulkers RA

Practical Information

You need to register for this course yourself

Last-minute registration is available for this course.

Teaching Methods Lecture, Study Group
Target audiences

This course is also available as: