TÜRKÇE
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Information
| Code | MG31708 |
| Name | Internal Control and Internal Audit |
| Term | 2024-2025 Academic Year |
| Semester | . Semester |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 5 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. MEHMET ÜNSAL MEMİŞ |
Course Goal / Objective
To show the implementation of audit activities in line with laws, standards and guidelines with emphasis external audit and the importance of external auditor and to gain power of interpretation in process of forming the audit opinion
Course Content
To form an opinion on the legal regulations and standards leading financial statements audit, to explain the audit process, to increase the strenght of interpretation in process of the collection and the evaluation of audit evidence, to provide information about the audit opinion and reporting.
Course Precondition
None.
Resources
Lecture notes and presentations
Notes
Other lecture notes and presentations
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the basic theoretical models in the accounting science and to list, define and use the new input systems in the literature; specify the characteristics and weaknesses of each model and / or system. |
| LO02 | Understands the legal and ethical issues encountered in the accounting profession. |
| LO03 | Explains how to interpret the results obtained by applying the models in the accounting science. |
| LO04 | Applies combining business management methods with accounting methods. |
| LO05 | Reaches the most appropriate result by using basic financial analysis techniques. |
| LO06 | Questions applications and methods, develops and implements new working methods when deemed necessary. |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Has an understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Lists and describes the basic theoretical models of existing accounting and new systems in literature and remarks the intended use of these; explains of each model and / or system of the weak and strong aspects. | |
| PLO03 | Bilgi - Kuramsal, Olgusal | Has an understanding of the legal and ethical issues faced by the accounting profession. | 3 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Explains how to interpret the results obtained from the application of the models in the accounting discipline | |
| PLO05 | Bilgi - Kuramsal, Olgusal | Combines the application of the methods of business management and accounting methods. | 5 |
| PLO06 | Bilgi - Kuramsal, Olgusal | Uses the basic techniques of financial analysis to achieve the best result. | 3 |
| PLO07 | Bilgi - Kuramsal, Olgusal | Provides leadership as an individual and / or team and takes responsibility in fulfilling the necessary work to actively manage the accounting process. | 4 |
| PLO08 | Beceriler - Bilişsel, Uygulamalı | In recognition of the need for lifelong learning and continuous self-renewal tracks the latest developments in the field of accounting. | 4 |
| PLO09 | Beceriler - Bilişsel, Uygulamalı | In a new field of accounting, uses different sources under the rules of the academic, synthesizes the information obtained and presents effectively. | 3 |
| PLO10 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Has the ability to communicate orally and in writing. | 3 |
| PLO11 | Yetkinlikler - Öğrenme Yetkinliği | Practices and inquires methods, if he considers it necessary to develop and implement new ways of working. | 3 |
| PLO12 | Yetkinlikler - Öğrenme Yetkinliği | Do researches on the science of accounting, to form the basis for the decision-making process | 4 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | Data Reliability, Need for Audit, Auditing, its elements and other related concepts | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 2 | Types of audit and auditor. Generally Accepted Auditing Standards | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 3 | Regulations leading the profession in Turkey and Auditing Standards | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 4 | Customer Selection Process: Data acquisition, meeting with the former auditor, the audit letter of agreement | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 5 | Overview of the Audit Process, Audit Planning | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 6 | Materiality in Auditing and Concepts of Risk | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 7 | Investigation of Internal Control System | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 8 | Mid-Term Exam | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Preparation of audit programs: | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 10 | Audit Evidence. Evidence Collection Methods and Techniques | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 11 | 2-Audit Evidence. Evidence Collection Methods and Techniques | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 12 | Evaluation of the Findings. Working Papers | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 13 | Completion of the Auditing and the Audit Opinion | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 14 | Preparation of Audit Report | Reading of the topic through relavant sources | Öğretim Yöntemleri: Bireysel Çalışma |
| 15 | Case studies on Audit Activities | Reading of the topic through relavant sources | Öğretim Yöntemleri: Örnek Olay |
| 16 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 17 | Term Exams | Exam Preparation | Ölçme Yöntemleri: Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 3 | 42 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 12 | 12 |
| Final Exam | 1 | 18 | 18 |
| Total Workload (Hour) | 114 | ||
| Total Workload / 25 (h) | 4,56 | ||
| ECTS | 5 ECTS | ||