Language of instruction: |
English |
Type of course: |
Non-Departmental Elective |
Course Level: |
Bachelor’s Degree (First Cycle)
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Mode of Delivery: |
Face to face
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Course Coordinator : |
Prof. Dr. ELİF OKAN |
Course Lecturer(s): |
Assoc. Prof. HÜMEYRA ADIGÜZEL
Prof. Dr. İPEK ALTINBAŞAK FARİNA
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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. |
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 |
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2) |
Corporate Governance
• Introduction to Corporate Governance,
• Analyzing the types of corporate governance models,
• Evaluating to Auditing committee and internal audit
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3) |
Internal Audit, International Professional Practices, Framework and Standards
• Standards (General Concepts)
• Application of IPPF in an auditing practice
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4) |
Internal Audit Practice Principles - Audit Process
• Auditing plan
• Resource distribution of the task
• Development of the work program
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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
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6) |
Experience Sharing (Planning, Reporting, Field Monitoring/Following, Career Path) |
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7) |
Experience Sharing (Planning, Reporting, Field Monitoring/Following, Career Path) |
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8) |
IT Audit
• Methods, Techniques and Applications in IT Audit |
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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
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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
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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
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12) |
Experience Sharing (Planning, Reporting, Field Monitoring/Following, Career Path) |
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13) |
Quality Assurance and Review in Internal Audit |
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14) |
Career Path of an Internal Auditor (Critical Factors throughout a Career Path and Design of Future Resume) |
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Program Outcomes |
Level of Contribution |
1) |
Comprehend the conceptual importance of the game in the field of communication, ability to implement the player centered application to provide design. |
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2) |
Analyze, synthesize, and evaluate information and ideas from various perspectives. |
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3) |
Analyze the key elements that make up specific game genres, forms of interactions, mode of narratives and understand how they are employed effectively to create a successful game. |
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4) |
Understand game design theories and methods as well as implement them during game development; to make enjoyable, attractive, instructional and immersive according to the target audience. |
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5) |
Understand the technology and computational principles involved in developing games and master the use of game engines. |
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6) |
Understand the process of creation and use of 2D and 3D assets and animation for video games. |
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7) |
Understand and master the theories and methodologies of understanding and measuring player experience and utilize them during game development process. |
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8) |
Comprehend and master how ideas, concepts and topics are conveyed via games followed by the utilization of these aspects during the development process. |
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9) |
Manage the game design and development process employing complete documentation; following the full game production pipeline via documentation. |
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10) |
Understand and employ the structure and work modes of game development teams; comprehend the responsibilities of team members and collaborations between them while utilizing this knowledge in practice. |
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11) |
Understand the process of game publishing within industry standards besides development and utilize this knowledge practice. |
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12) |
Pitching a video game to developers, publishers, and players; mastering the art of effectively communicating and marketing the features and commercial potential of new ideas, concepts or games. |
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