TRIPLE LINE OF DEFENCE IN AUDIT

TBS468

Course Code: TBS468
Semester: -
Theory+Practice: 3 + 0
ECTS: 5

Course Type

Elective Course

Course Level

Bachelor's Degree

Year of Study

Semester

ECTS

Name of Lecturer(s)

Learning Outcomes

At the end of this course, the students;

Gain a solid understanding of the Triple Line model.
Comprehend audit processes.
Develop the ability to apply the Triple Line model.

Mode of Delivery

Face to face

Prerequisites

Recommended Optional Programme Components

None

Course Description

This course addresses protective measures against cyber threats within the context of digital transformation in businesses. The course aims to develop an understanding of the triple lines of defense model, which includes cybersecurity, internal control, and internal audit processes. These processes ensure digital data security, financial safety, and the sustainability of business reputation. The course also explores strategies for safeguarding business assets from fraud, corruption, espionage, sabotage, and digital threats.

Course Contents

WEEK	TOPICS
1^st Week	Fundamental concepts in auditing
2^nd Week	Principles of the Triple Line model
3^rd Week	Principles of the Triple Line model
4^th Week	Principles of the Triple Line model
5^th Week	Key roles in the Triple Line model
6^th Week	Key roles in the Triple Line model
7^th Week	Key roles in the Triple Line model
8^th Week	Midterm exam
9^th Week	Relationships between main roles in the Triple Line model
10^th Week	Relationships between main roles in the Triple Line model
11^th Week	Relationships between main roles in the Triple Line model
12^th Week	Case studies in the Triple Line model
13^th Week	Case studies in the Triple Line model
14^th Week	Case studies in the Triple Line model

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)

Programme Qualifications / Learning Outcomes

	LO1	LO2	LO3
K1
K2
K3
K4
K5	X	X	X
K6	X	X	X
K7