| ACCOUNTING AND INTERNATIONAL REPORTING (TURKISH, NON-THESIS) | |||||
| Master | TR-NQF-HE: Level 7 | QF-EHEA: Second Cycle | EQF-LLL: Level 7 | ||
| Course Code | Course Name | Semester | Theoretical | Practical | Credit | ECTS |
| ISL5443 | Internal Audit and Risk Management | Fall | 3 | 0 | 3 | 7 |
| This catalog is for information purposes. Course status is determined by the relevant department at the beginning of semester. |
| Language of instruction: | Turkish |
| Type of course: | Departmental Elective |
| Course Level: | |
| Mode of Delivery: | Face to face |
| Course Coordinator : | Prof. Dr. FATMA ÖZKUL |
| Recommended Optional Program Components: | None |
| Course Objectives: | The aim of this course is to to explain the concepts of internal control and internal audit, their roles and necessity in organizations. Also, it aims to train individuals to specialize in the field of internal audit for internal auditor needs in business |
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The students who have succeeded in this course; I. At the end of this course, students will learn about modern internal auditing methods, tools and techniques, the theoretical and practical competencies. II. At the end of this course, students will be able to have the most detailed information about the steps of an internal audit activity in the international standards. III. At the end of this course, students will learn stages of the internal audit process and the internal auditor qualifications. |
| As part of the course refers objectives, principles, concepts and techniques of internal audit. Therefore, following topics will be discussed in class; role of internal auditor, audit types, risk management, planning of internal audit and finally auditing purchasing, human resources audit, marketing audit and financial management audit. |
| Week | Subject | Related Preparation |
| 1) | Introduction to Internal Audit and the International Internal Audit Standards | |
| 2) | Internal Audit Methodology based on Risk | |
| 3) | Risk Management | |
| 4) | Process analysis and documentation | |
| 5) | Risk-Based Audit Planning | |
| 6) | Risk Based Internal Audit Tools and Techniques | |
| 7) | MID-TERM | |
| 8) | Internal Audit Process | |
| 9) | Effective Report Writing | |
| 10) | Control Unit Management | |
| 11) | Control Self-Assessment | |
| 12) | Internal Control and Internal Control Models | |
| 13) | Sampling Methods in Audit | |
| 14) | Operational Control |
| Course Notes / Textbooks: | Power Point Sunumları / Power Point Slides |
| References: | İç Denetim ( Güncel Yaklaşımlar)- Niyazi Kurnaz- Tansel Çetinoğlu Modern İç Denetim- Güncel İç Denetim Uygulamaları- Davut Pehlivanlı |
| Semester Requirements | Number of Activities | Level of Contribution |
| Attendance | 14 | % 10 |
| Presentation | 1 | % 10 |
| Project | 1 | % 15 |
| Midterms | 1 | % 25 |
| Final | 1 | % 40 |
| Total | % 100 | |
| PERCENTAGE OF SEMESTER WORK | % 45 | |
| PERCENTAGE OF FINAL WORK | % 55 | |
| Total | % 100 | |
| Activities | Number of Activities | Workload |
| Course Hours | 14 | 42 |
| Application | 13 | 50 |
| Study Hours Out of Class | 14 | 81 |
| Midterms | 1 | 2 |
| Total Workload | 175 | |
| No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
| Program Outcomes | Level of Contribution | |
| 1) | It is required to develop analytical thinking, problem solving, a holistic viewpoint and strategic thinking in the field of accounting and reporting, | 4 |
| 2) | The students are required to understand the concepts and ideas of accounting and reporting in both national and multinational settings and practice cross disciplinary and comparative analysis, | 4 |
| 3) | To have conscious to treat appropriate professional ethic. | 3 |
| 4) | To have ability to observe accounting applications and related legal regulations in different sectors( such as banking, reassurance and construction management. | 3 |
| 5) | To have ability to observe regulations which direct accounting principle and accounting application in standards. | 4 |