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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): Prof. Dr. 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 teaching methods of the course are Lecture, Implementation, Discussion, Problem Solving.
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 prepare students to become communication professionals by focusing on strategic thinking, professional writing, ethical practices, and the innovative use of both traditional and new media 2
2) To be able to explain and define problems related to the relationship between facts and phenomena in areas such as Advertising, Persuasive Communication, and Brand Management
3) To critically discuss and interpret theories, concepts, methods, tools, and ideas in the field of advertising
4) To be able to follow and interpret innovations in the field of advertising
5) To demonstrate a scientific perspective in line with the topics they are curious about in the field.
6) To address and solve the needs and problems of the field through the developed scientific perspective
7) To recognize and understand all the dynamics within the field of advertising
8) To analyze and develop solutions to problems encountered in the practical field of advertising