ADVERTISING
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
BA4216	Auditing	Spring	3	0	3	6

This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester.

Basic information

Language of instruction:	English
Type of course:	Non-Departmental Elective
Course Level:	Bachelor’s Degree (First Cycle)
Mode of Delivery:	Face to face
Course Coordinator :	Prof. Dr. ELİF OKAN
Course Lecturer(s):	Assoc. Prof. HÜMEYRA ADIGÜZEL Prof. Dr. İPEK ALTINBAŞAK FARİNA
Recommended Optional Program Components:	None
Course Objectives:	This course is designed to enable students to understand fundamental auditing concepts, principles and procedures. It addresses issues concerning, internal control, audit risk, materiality, characteristics of evidence, sampling, analytical procedures, audit reports. Students will acquire the necessary skills in general audit principles and procedures with a slight bias towards financial statements audits.

Learning Outcomes

The students who have succeeded in this course;
At the end of the course, you will be able to:

1. Become knowledgeable about the importance of External Audit and learn about regulations
2. Explain the concept of audit and assurance and the functions of audit, corporate governance, including ethics and professional conduct.
3. Learn about the external audit process
4. Describe and understand the internal audit and internal control

Course Content

The auditing course covers the fundamentals and practices of audit processes. Students learn to assess the accuracy of financial reports and analyze internal control systems. Additionally, the importance of conducting audits within the framework of ethical and professional standards is emphasized.

Weekly Detailed Course Contents

Week	Subject	Related Preparation
1)	Introduction to Internal Audit • Explaining the concepts of Internal Audit, Corporate Governance, Business Ethics, Internal Control and Risk Management, • Recent development regarding internal audit in the World and Turkey, • Information about general structure of the course
2)	Corporate Governance • Introduction to Corporate Governance, • Analyzing the types of corporate governance models, • Evaluating to Auditing committee and internal audit
3)	Internal Audit, International Professional Practices, Framework and Standards • Standards (General Concepts) • Application of IPPF in an auditing practice
4)	Internal Audit Practice Principles - Audit Process • Auditing plan • Resource distribution of the task • Development of the work program
5)	Risk Management and Internal Control • Explaining methods, processes and structures regarding corporate risk management • Analyzing types of risk management processes (Models and Differences) • Evaluating the methodologies of risk management
6)	Experience Sharing (Planning, Reporting, Field Monitoring/Following, Career Path)
7)	Experience Sharing (Planning, Reporting, Field Monitoring/Following, Career Path)
8)	IT Audit • Methods, Techniques and Applications in IT Audit
9)	Communication Skills for Internal Auditors • Communication Process in Businesses and Elements of Effective Communication, • Interpersonal communication skills • Interview skills and conducting the interview • Principles of preparing, organizing and presenting oral and written communication, • Correspondence • Graphs and tables as communication tools
10)	Fraud Risks and Auditing • Cheating in General, Concepts, Elements of Cheating, Cheating Theory, Symptoms, Types, Red Flags, Whistleblowing, Profile of a Fraudster • Management of Fraud Risk in Businesses • Roles and Responsibilities of Internal Auditor Fraud Prevention, Discovery, Investigation and Reporting
11)	Ethics, Sustainability and Social Responsibility • Categories of ethics; Personal Ethics, Business Ethics, Professional Ethics • Business ethics and the role of management in developing an ethics policy • Role and responsibilities of internal audit in ethical activities • Code of conduct • Organizational Ethical Culture • Sustainability and Social Responsibility Concepts and the Role of the Internal Auditor
12)	Experience Sharing (Planning, Reporting, Field Monitoring/Following, Career Path)
13)	Quality Assurance and Review in Internal Audit
14)	Career Path of an Internal Auditor (Critical Factors throughout a Career Path and Design of Future Resume)

Sources

Course Notes / Textbooks:	Principles of Auditing & Other Assurance Services, Ray Whittington and Kurt Pany, 2016 ISBN10: 0077729145 \| ISBN13: 9780077729141
References:	Yok

Evaluation System

Semester Requirements	Number of Activities	Level of Contribution
Quizzes	12	% 20
Midterms	1	% 30
Final	1	% 50
Total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
Total		% 100

ECTS / Workload Table

Activities	Number of Activities	Workload
Course Hours	13	39
Study Hours Out of Class	14	73
Quizzes	10	30
Midterms	1	2
Final	1	2
Total Workload		146

Contribution of Learning Outcomes to Programme Outcomes

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	To be able to apply theoretical concepts related to mass communication, consumer behavior, psychology, persuasion,sociology, marketing, and other related fields to understand how advertising and brand communication works in a free-market economy.	2
2)	To be able to critically discuss and interpret theories, concepts, methods, tools and ideas in the field of advertising.	2
3)	To be able to research, create, design, write, and present an advertising campaign and brand strategies of their own creation and compete for an account as they would at an advertising agency.	2
4)	To be able to analyze primary and secondary research data for a variety of products and services.	2
5)	To be able to develop an understanding of the history of advertising as it relates to the emergence of mass media outlets and the importance of advertising in the marketplace.	2
6)	To be able to follow developments, techniques, methods, as well as research in advertising field; and to be able to communicate with international colleagues in a foreign language. (“European Language Portfolio Global Scale”, Level B1)	2
7)	To be able to take responsibility in an individual capacity or as a team in generating solutions to unexpected problems that arise during implementation process in the Advertising field.	3
8)	To be able to understand how advertising works in a global economy, taking into account cultural, societal, political, and economic differences that exist across countries and cultures.	2
9)	To be able to approach the dynamics of the field with an integrated perspective, with creative and critical thinking, develop original and creative strategies.	2
10)	To be able to to create strategic advertisements for print, broadcast, online and other media, as well as how to integrate a campaign idea across several media categories in a culturally diverse marketplace.	2
11)	To be able to use computer software required by the discipline and to possess advanced-level computing and IT skills. (“European Computer Driving Licence”, Advanced Level)	2
12)	To be able to identify and meet the demands of learning requirements.	2
13)	To be able to develop an understanding and appreciation of the core ethical principles of the advertising profession.	2