Week |
Subject |
Related Preparation |
1) |
"Introduction to Internal Audit
• Explanation of Internal Audit, Corporate Governance, Professional Ethics, Internal Control and Risk Management
• explanation of developments and regulations in the world and in Turkey relating to internal audit
• Giving information about the general operation and content of the course " |
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2) |
Corporate Governance
• Corporate Governance Princples
• Analysis of Various Corporate Governance Models
• The Role and Responsibilty of Audt Committees and Internl Audit
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3) |
Risk Management and Internal Control
• Methods, processes and structures related to Enterprise Risk Management (ERM)
• Various Risk MAnagement Processes (Models and their differences)
• Evaluation of Total Risk MAnagement Methodologies (Risk Management Frameworks)
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4) |
Internal Audit International Professional Practices Framework
1. Overview of the Role and Responsibilities of Internal Auditor
• Role and Responsibilities of the Board of Directors
• Role and Responsibilities of Department Managers
• Role and Responsibilities of Audit Committees
2. İç Denetim Görevinin Türleri Types of Internal Audit Function
• Assurance Auditing
• Advisory Services
3. Types of Auditing
• Activity Auditing
• Financial Auditing
• Compliance Auditing
4.Ethic Codes of Internal Auditing |
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5) |
Internal Audit International Professional Practices Framework (Cont.)
1. Standarts (Terminology and Principles)
2. Implementing IPPF in an Audit work
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6) |
Implementation Principles of Internal Audit - Audit Process
1. Audit Plan (Issues to consider, aims, content, risk based audit work)
2. Resource Planning related to the work
3. Çalışma Programının Geliştirilmesi Developing Work Program
4. Various Tools and Techniques
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7) |
Implementation Principles of Internal Audit - Audit Process (Cont.)
5. Delivering Results
6. Evaluation of A Completed Audit
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8) |
Implementation Principles of Internal Audit - Reporting
1. Defining and Delivering Content for Reporting
2. Delivering Results, Criteria (methods, value added, quality of effective reporting, Summary Reporting for Critical Issues
3. Reporting of Non Compliance
4. Labelling as "Audited in Accordance with the Standarts
5. Monitoring (Monitoring Results and Corrective Actions)
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9) |
Commuication Skills for Internal Auditors
• Communication Processes and Elements of Effective Communication in Corporations
• Interpersonal Communication Skills
• Interview Skills and Undertaking Interviews
• Preparation, Organization and Presentation of Written and Oral Communication
• Written Communication
• Graphics and TAbles as Coomunication Tools
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10) |
IT Audit
• Methods, Techniques and Practices for IT Audit
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11) |
Ethics, Sustainability ve Social Responsibility
• Categories of Ethics, Personal Ethics, Professional Ethics and Work Ethics
•Work Ethics and the Role of Management in Developing Ethics Policy
• The Role and Resğonsibility of Internal Audit in Ethics Activities
• Bahavioral Rules
• Corporate Ethics Culture
• Sustainability and Social Responsibility Concepts and the Role of Internal Auditor
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12) |
Fraud Risks and Auditing
• Overview fo Fraud, Concepts, Elements of Fraud, Fraud Theory, Signs, Types, Red Flags, Whistleblowing, Profile fo a Fraudster
• Management of Fraud Risk in Corporations
• The Role of Internal Auditor
• Prevention, Detection, Investigation and Reporting of Fraud
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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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15) |
Final Exam |
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Program Outcomes |
Level of Contribution |
1) |
- Possess advanced level theoretical and practical knowledge supported by textbooks with updated information, practice equipments and other resources.
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2) |
Use of advanced theoretical and practical knowledge within the field.
-Interpret and evaluate data, define and analyze problems, develop solutions based on research and proofs by using acquired advanced knowledge and skills within the field. |
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3) |
Inform people and institutions, transfer ideas and solution proposals to problems in written and orally on issues in the field.
- Share the ideas and solution proposals to problems on issues in the field with professionals and non-professionals by the support of qualitative and quantitative data.
-Organize and implement project and activities for social environment with a sense of social responsibility.
-Monitor the developments in the field and communicate with peers by using a foreign language at least at a level of European Language Portfolio B1 General Level.
-Use informatics and communication technologies with at least a minimum level of European Computer Driving License Advanced Level software knowledge. |
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4) |
Evaluate the knowledge and skills acquired at an advanced level in the field with a critical approach.
-Determine learning needs and direct the learning.
-Develop positive attitude towards lifelong learning. |
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5) |
Act in accordance with social, scientific, cultural and ethic values on the stages of gathering, implementation and release of the results of data related to the field.
- Possess sufficient consciousness about the issues of universality of social rights, social justice, quality, cultural values and also, environmental protection, worker's health and security. |
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6) |
Conduct studies at an advanced level in the field independently.
- Take responsibility both as a team member and individually in order to solve unexpected complex problems faced within the implementations in the field.
- Planning and managing activities towards the development of subordinates in the framework of a project |
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