Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Internal control_AF41782/3519/2526/1/69
Study guide

Internal control_AF

41782/3519/2526/1/69
Academic year 2025-26
Is found in:
  • Bachelor of Business Management, programme stage 2
    Choice option within specialisation:
    • Accountancy within Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Van den Bruel Tim
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 01.12.2025 (1st semester)
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 78,00 hours

Prerequisites

being enrolled for at least 60 ects credits in programme part (year) 1.

Learning outcomes (list)

OLR AF 1 The Bachelor BM/AF has an understanding of tax, parafiscal, legal and accounting regulations and processes, general business and organisational processes and their interrelationships, and can apply this understanding in a broad, globalised, changing and (inter)national context.
You distinguish various concepts regarding internal control and internal audit.
You have insight into the various internal control management systems.
You identify the internal control system in the company.
You assess the business cycles and the processes on the basis of an internal control system.
You check the efficiency of measures taken to improve the control system.
You apply the development and implementation of legislation, procedures and control measures with financial impact in various types of organizations.
You work out an internal audit per business cycle.
OLR AF 2 The bachelor BM/AF recognises opportunities, sets operational objectives and works proactively to achieve the (strategic) objectives of a company or organisation.
You advise how to estimate (assessment) and manage (risk response) risks.
You make recommendations on how to improve the control system.

Study material (list)

(course) material on the electronic learning platform digitapMandatory
  • Author: lector
Interne organisatiebeheersingMandatory€ 45,84
  • Author: Griet Beerten, Ann De Causmaecker & Thierry Van Loocke

Educational organisation (list)

Exam duration
Estimated time for testing2,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours52,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap