MBA (TURKISH, THESIS)
Master	TR-NQF-HE: Level 7	QF-EHEA: Second Cycle	EQF-LLL: Level 7

Course Introduction and Application Information

Course Code	Course Name	Semester	Theoretical	Practical	Credit	ECTS
ISL5443	Internal Audit and Risk Management	Spring	3	0	3	7

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

Basic information

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

Learning Outcomes

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.

Course Content

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.

Weekly Detailed Course Contents

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

Sources

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

Evaluation System

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

ECTS / Workload Table

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

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)	Being able to develop and deepen their knowledge at the level of expertise in the same or a different field, based on undergraduate level qualifications.	5
2)	To be able to comprehend the interdisciplinary interaction with which the field is related.	4
3)	To be able to use the theoretical and applied knowledge at the level of expertise acquired in the field.	3
4)	To be able to interpret and create new knowledge by integrating the knowledge gained in the field with the knowledge from different disciplines,	3
5)	To be able to solve the problems encountered in the field by using research methods.	5
6)	To be able to systematically transfer current developments in the field and their own studies to groups in and outside the field, in written, verbal and visual forms, by supporting them with quantitative and qualitative data.	4
7)	To be able to critically examine social relations and the norms that guide these relations, to develop them and take action to change them when necessary.	3
8)	To be able to critically evaluate the knowledge and skills acquired in the field of expertise and to direct their learning.	5
9)	To be able to supervise and teach these values by observing social, scientific, cultural and ethical values in the stages of collecting, interpreting, applying and announcing the data related to the field.	4
10)	To be able to develop strategy, policy and implementation plans in the fields related to the field and to evaluate the obtained results within the framework of quality processes.	5
11)	To be able to use the knowledge, problem solving and/or application skills they have internalized in their field in interdisciplinary studies.	4
12)	Being able to independently carry out a work that requires expertise in the field.	4
13)	To be able to develop new strategic approaches for the solution of complex and unpredictable problems encountered in applications related to the field and to produce solutions by taking responsibility.	5
14)	Ability to lead in environments that require solving problems related to the field	5