REREV3000 Auditing Course description

Emnet gir

• en grundig innføring i den eksterne revisors rammebetingelser, revisjonsteori og metode for å utøve revisoryrket, herunder etisk refleksjon.
• oversikt over og innføring i sentrale elementer og bestemmelser knyttet til god foretaksstyring

The work and teaching methods shall facilitate the integration of knowledge, skills and competence in order to help achieve the greatest possible transfer value to professional practice. Emphasis is therefore placed on using a variety of work methods and alternating between theoretical studies and practical training.

Teaching activities should stimulate active learning and engagement. A good learning outcome is dependent on the students' own effort, cooperation with fellow students and individual work.

Different types of digital technology are used in the programme to stimulate student-active learning and collaboration. Digital learning resources in the form of film clips, podcasts, academic texts, articles and interactive assignments are used in the programme.

The students will receive follow-up throughout the programme in the form of supervision and feedback. In some cases the students will assess each other's work and provide feedback. Such feedback may be provided in writing, orally or as a combination of both.

More detailed descriptions of the most common work and teaching methods used in the programme are provided below.

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Lectures

Lectures are mainly used to introduce new material and to provide an overview. The students are invited to engage in dialogue and discussion. Lectures are often used together with other teaching methods. Most lectures are held in Norwegian, but might also take place in English.

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Study groups

The students work with assignments while supervised by the lecturer. Academic discussions and assignments are carried out and solved in cooperation with other students. Group work is intended to support the learning of subject matter and at the same time provide training in cooperation, interaction and communication skills.

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Seminars

The seminars will focus on student-active work methods. During the seminars, students will work on various topics and on developing their own relational competence and their competence to provide care. The seminars are intended to give the students an opportunity to practise presenting topics, develop critical thinking and provide constructive feedback. In some seminars, students will practise their relational skills through e.g. roleplay and exercises.

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Supervision

The students will attend supervision groups. Sessions will focus on sharing and reflecting on their experience from practical training. The students will work on integrating theoretical knowledge and practical experience. The students will work on integrating theoretical knowledge and relating it to the practice of mental health care.

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Self-study

Not all topics are covered by organised teaching activities. Students are expected to acquire this knowledge through self-study. Students come to this programme with different preconditions for learning, and self-study enables them to prioritise topics and areas they want to focus more on. Self-study also helps to encourage independent activity and reflection.

Eksamen i Videregående finansregnskap og regnskapsteori må være bestått før eksamen kan avlegges.

Kunnskap

Studenten har

• kjennskap til revisors rolle som allmennhetens tillitsperson, herunder behovet for revisjon, omfanget av revisjonsplikten og revisors tjenestespekter i privat og offentlig sektor
• kjennskap til det juridiske og profesjonsbestemte rammeverket for revisors yrkesutøvelse
• kjennskap til normativ etisk teori og morallære
• overordnet kunnskap om revisors oppgaver i forbindelse med egenkapitaltransaksjoner
• har overordnet kunnskap om forvaltningsrevisjon, etterlevelsesrevisjon og selskapskontroll i offentlige virksomhet, samt muligheten for å kombinere disse med finansiell revisjon.

Ferdigheter

Studenten kan

• anvende rammeverket og etiske regler i praktisk problemløsning
• forstå og kan anvende grunnleggende prinsipper for utførelse av et revisjonsoppdrag, herunder
  • vurdere om revisor til enhver tid faktisk er og framstår som objektiv og kapabel
  • fastsette og anvende vesentlighetsgrenser på det enkelte oppdrag
  • vurdere iboende og kontrollrisiko, herunder mislighetsrisiko, og bestemme revisjonsmessig angrepsvinkel
  • utforme mest effektive testmetoder og utvalg
  • innhente hensiktsmessige og tilstrekkelige revisjonsbevis
  • konkludere på utførte revisjonshandlinger
  • bestemme revisjonsberetningens utforming
  • bestemme annen lovpålagt og hensiktsmessig rapportering til offentlig myndighet og ledelse

Generell kompetanse

Studentene kan

• tilegne seg oppdatert kunnskap innenfor ovennevnte kunnskaps- og ferdighetsområder og kunnskap om andre områder innen faget
• formidle sentralt fagstoff gjennom relevante uttrykksformer
• utveksle synspunkter og erfaringer med andre fagpersoner og bidra til å utvikle god praksis
• kan reflektere over etiske problemstillinger innenfor faget
• kan se emnet i en større sammenheng i et samfunnsmessig perspektiv

For your information:The name of the program is Advanced Programme in Mental Health Care up to and including the class of 2022.

Mental Health Care is a multidisciplinary and interdisciplinary advanced programme. As a field of work, mental health care is intended to serve patients / users, relatives, the local community and society. The programme’s focus is to promote mental health as well as, prevent mental illness and alleviate suffering in individuals, families, and groups. The programme shall enable the student to understand and contribute to changing conditions that underlie mental illness, including stigma processes and social exclusion.

The programme sees the human being as relationally dependent, and the relationship as a basis for working with care, improvement, recovery and relief of suffering. The student will learn to create arenas together with the patient / user where they can collaborate to alleviate mental illness, improve their ability to live and increase their life development. Emphasis is placed on developing relationship and care competence where attitudes and actions are based on user participation, experience-based knowledge, and research-based knowledge. Based on a holistic view of man, the study will provide knowledge about man's biological, mental, social, cultural, and existential dimensions related to mental health, ill health and mental illness.

Understanding and knowledge that the human being encounters challenges throughout his or her life that can hinder or promote health and life development are central to the programme. Human individuality and inviolability are the starting point for all relief work, and this is reflected in the study's emphasis on concepts such as relationship, trust, care, and respect. The concepts have both a knowledge and an attitude side and the student is expected to integrate knowledge and attitudes with research on mental health care. The program strives for a common academic and scientific understanding framework to provide opportunities for interdisciplinary and interdisciplinary collaboration.

The aim is to provide professionals with an opportunity to integrate professional and personal experiences from both academic degrees and fit them into a theoretical and practical framework of understanding. The programme therefore combines a high theoretical level with a practice-based approach wherein critical and ethical thinking are central.

Further studies and working life

The programme qualifies students for a range of positions within mental health care in various sectors of society. The advanced programme corresponds to the twofirst year of the Master’s Degree Pprogramme in Mental Health Sciences with specialisation in Mental Health Care at OsloMetHiOA and can be recognised as part of this master's programme.

Facts about the study

The Advanced Programme in Mental Health Care is based on the national curriculum for further education in mental health care and the pertaining national curriculum regulations https://www.regjeringen.no/globalassets/upload/kilde/kd/pla/2006/0002/ddd/pdfv/269395-rammeplan_for_psykisk_helsearbeid_05.pdf, adopted by the Ministry of Education and Research on 1 December 2005.

The programme is offered as a full-time programme over one year and a part-time programme over two years. The study programme has a total scope of 60 credits (ECTS).

The programme is aimed at health care and social workers who wish to specialise in the field of mental health care.

Admission to the programme is in accordance with the Regulations relating to Admission to Studies at OsloMet - Oslo Metropolitan University and the national curriculum for further education in mental health care, adopted by the Ministry of Education and Research on 1 December 2005.

The academic basis for admission is:

• A bachelor's degree or an equivalent degree in health and social care and/or public health.
• A minimum one years' relevant work experience following the completion of the education. By relevant work experience is meant direct patient/user-related work

Transcript of police records

Applicants who are admitted to the programme must submit a transcript of police records, cf. the Regulations for admission to higher education, Chapter 6.

Upon completion of the Advanced Programme in Mental Health Care, the candidate is expected to have acquired the following overall learning outcomes defined in terms of knowledge, skills and competence:

Knowledge

The candidate has

• in-depth knowledge of perspectives, concepts and theories relating to descriptions and understandings of mental health, mental disorders and mental health care
• thorough knowledge of relationship and care theories used in prevention, treatment, rehabilitation and habilitation in mental health care
• advance competence in mental health care and in matters that are of significance to openness and stigma relating to mental health
• advanced knowledge of the relationship between biological, psychological, social and cultural factors of significance to the risk, development, pathways and recurrence of mental health issues
• in-depth knowledge of theories of science and research methodologies in the fields of mental health, mental disorders and mental health care
• in-depth knowledge of how the organisation of mental health care might promote and/or inhibit mental health and mental disorders
• in-depth knowledge of legal obligations and user/patient rights in mental health care

Skills

The candidate is capable of

• analysing and thinking critically with regards to theories, methods and interpretations relating to mental health, mental disorders and mental health care
• analysing and applying theoretical knowledge about the concepts relationships and caregiving in the field of mental health care
• has advanced skills that include ethical reflection, awareness of their own preconceptions, and the competence of users and next of kin
• facilitate interdisciplinary collaboration in the practice of mental health care

Competence

The candidate is capable of

• analysing and reflecting on ethical issues relating to the discipline, profession and research
• initiating and partaking in discussions about health and socio-political issues, analysis and conclusions in the field of mental health care
• planning, implementing and evaluating measures for individuals, families, network groups and society that promote knowledge and development in relation to mental health

The programme is offered as a full-time programme over one year and a part-time programme over two years. The advanced programme is part of the Master’s Degree Programme in Health Sciences with specialisation in Mental Health Care at OsloMet, and courses, themes and lectures will therefore be coordinated. All courses are compulsory.