| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
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| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Have basic knowledge of auditing, management and assurance concepts and their relationships.
- Have the necessary awareness for a career in the fields of auditing, internal control and risk management in businesses.
- Know the contributions of the interaction between management and audit to business functions.
- Know the practice, stages and effective management style of the audit process.
- Have basic management information about the application aspects of different types of auditing in businesses.
- Have basic knowledge about the application of auditing to business functions separately or as a whole.
- Gain awareness of the assurance that auditing will provide to management and stakeholders.
- Can analyze and evaluate audit reports in terms of business integrity and functions.
- Have basic knowledge about the contribution of auditing to business performance.
|
| Mode of Delivery | Face to face |
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| Prerequisites | No |
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| Recommended Optional Programme Components | BUST422 Auditing, BUST420 Risk Management |
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| Course Description | The aim of the course is to ensure that the students have the necessary knowledge and awareness regarding the management of audit processes in businesses by conveying the basic issues regarding the audit function of management.
The phenomenon of auditing covers all levels and functions of the business and in this context provides certain assurances to internal and external stakeholders.
Findings and assurance level determined through the audit; It provides countless information on many subjects such as the management quality of the enterprise, performance, efficiency, strategic and operative action priorities, adequacy of the internal control system, risk management culture, legal compliance capacity, areas open to structural and functional development.
Therefore, effective management of the audit process emerges as a basic necessity for the sustainable success of businesses.
Within the scope of this course, students will learn the process of planning, implementation and evaluation of business audits in a managerial integrity and will have basic gains that they can use in many professional areas.
Students who miss more than 30% of total class hours receive an F2 grade. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Management, Audit and Assurance Concepts |
|
2nd Week |
Audit Concept and Principles |
|
3rd Week |
Audit Types and Standards |
|
4th Week |
Audit Authorities and Responsibilities |
|
5th Week |
Internal Control System and Enterprise Risk Management |
|
6th Week |
Materiality and Risk Focus in the Audit Process |
|
7th Week |
Midterm |
|
8th Week |
Audit in Terms of Managerial Integrity and Business Functions |
|
9th Week |
Audit Planning |
|
10th Week |
Implementation of Audit |
|
11th Week |
Audit Reporting |
|
12th Week |
Evaluation of Audit Results |
|
13th Week |
Sample Audit Reports and Applications |
|
14th Week |
Sample Audit Reports and Applications |
|
| Recommended or Required Reading | Auditing and Assurance Services (2017); Arens, Elder, Beasley and Hogan, Global Edition-16th Edition, Pearson. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Questions/Answers
- Discussion
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
50 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| Language of Instruction | English |
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| Work Placement(s) | No |
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