| Course Type | Elective Course |
|---|
| Course Level | Bachelor's Degree |
|---|
| Year of Study | - |
|---|
| Semester | - |
|---|
| ECTS | 5 |
|---|
| Name of Lecturer(s) |
- |
| Learning Outcomes |
At the end of this course, the students;
- Gain knowledge about the concept of auditing.
- Understand the concept and applications of internal auditing.
- Learn about the concepts of institution and institutionalization.
- Understand the relationship between internal auditing and business functions.
- Gain knowledge about the relationship between internal auditing and corporate governance.
|
| Mode of Delivery | Face to face |
|---|
| Prerequisites | No |
|---|
| Recommended Optional Programme Components | None |
|---|
| Course Description | This course provides an understanding of the role and importance of institutionalization and internal auditing within a business, covering authority, responsibilities, ethical standards, and international internal audit standards. The course also explains the functions of internal auditors in evaluating the effectiveness of internal controls, risk management, and governance processes. |
|---|
| Course Contents |
| WEEK |
TOPICS |
|
1st Week |
Audit fundamentals |
|
2nd Week |
Types of auditing |
|
3rd Week |
Internal auditing |
|
4th Week |
Internal auditing |
|
5th Week |
Conducting internal audit activities |
|
6th Week |
Conducting internal audit activities |
|
7th Week |
Conducting internal audit activities |
|
8th Week |
Midterm exam |
|
9th Week |
Institution and institutionalization |
|
10th Week |
Relationship between internal auditing and business functions |
|
11th Week |
Relationship between internal auditing and business functions |
|
12th Week |
Relationship between internal auditing and corporate governance |
|
13th Week |
Relationship between internal auditing and corporate governance |
|
14th Week |
General discussion |
|
| Recommended or Required Reading | Akdoğan, N., Doğan, D. U., & Alp, Ö. S. (2022). Finansal olmayan bilgilerin raporlanmasında değişiklikler ve güncel konular. Gazi Kitabevi. |
|---|
| Planned Learning Activities and Teaching Methods |
- Lecture
- Discussion
- Questions/Answers
- Presentation
|
|---|
| Assessment Methods and Criteria |
|
Quantity |
Percentage (%) |
| Mid-term |
1 |
40 |
| Assignment |
2 |
10 |
| Total(%) |
|
50 |
| Contribution of In-term Studies to Overall Grade(%) |
|
50 |
| Contribution of Final Examination to Overall Grade(%) |
|
50 |
| Total(%) |
|
100 |
|
| ECTS Allocated Based on Student Workload |
| Activities |
Quantity |
Duration (Hour) |
Total Workload (Hour) |
| Midterm exam |
1 |
1 |
1 |
| Preparation for Quiz |
|
|
|
| Individual or group work |
14 |
2 |
28 |
| Preparation for Final exam |
1 |
35 |
35 |
| Course hours |
13 |
3 |
39 |
| Preparation for Midterm exam |
1 |
20 |
20 |
| Laboratory (including preparation) |
|
|
|
| Final exam |
1 |
1 |
1 |
| Homework |
2 |
10 |
20 |
| Total Work Load | 144 |
| Total Work Load / 30 (h) | 4.8 |
| ECTS Credit of the Course | 5 |
|
| Language of Instruction | Turkish |
|---|
| Work Placement(s) | No |
|---|
