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Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS MLY 4009 PUBLIC FINANCE AUDITING COMPULSORY 3 0 0 4

Offered By

Public Finance

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

ASSISTANT PROFESSOR AYŞE GÜNAY BEKAR

Offered to

Public Finance (Evening) Public Finance

Course Objective

The main objective of the Government for the provision of public services to meet the public expenditure and that expenditure control is necessary to give information about all the activities for the purpose of the collection of revenues.

Learning Outcomes of the Course Unit

1   To define the concept and elements of the control to identify. 2   To locate and assess public financial control in public finance 3   Public financial control institutions sorting, comparing to explain the duties and functions. 4   The role of the public expenditure control and illustrate its place in the public budget. 5   To identify and evaluate the informal economy. 6   Tax audit analysis to explain the role of the prevention of informality. 7   Tax control by defining the categories.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description 1 The concept of Audit 2 Types of Financial Audit 3 Budget Systems and Audit Relationship 4 Units Who Perform The Audit 5 Restructuring of Public Audit 6 Control Law No. 5018 7 Tax Audit 8 Mid-Term Exam 9 Mid-Term Exam 10 Functions of the Tax Audit 11 Tax Audit in Turkey 12 Tax Audit in the Law of Tax Method 13 Relationship with Tax Audit and Tax Losses Leakage 14 Tax Examining

Recomended or Required Reading

Main Source: Financial Control, Asst. Assoc. Dr. Metin MERIÇ. Helpful Resources: Figen Altug, Financial Control, Fazil TEKIN, Tax Audit, Ministry of Finance Revenue Administration web site, Sayıştay Publications.

Planned Learning Activities and Teaching Methods

Courses are offered in computer power point within the projection.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA 1 MTE MIDTERM EXAM 2 MTEG MIDTERM GRADE MTEG * 1 3 FIN FINAL EXAM 4 FCGR FINAL COURSE GRADE MTEG * 0.40 + FIN * 0.60 5 RST RESIT 6 FCGR FINAL COURSE GRADE (RESIT) MTEG * 0.40 + RST * 0.60 *** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

To be announced.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

ayse.gunay@deu.edu.tr

Office Hours

Wednesday 15:00-16:30 pm Room no: 517

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours) Lectures 12 3 36 Preparations before/after weekly lectures 12 4 48 Preparation for midterm exam 1 8 8 Preparation for final exam 1 14 14 Final 1 1 1 Midterm 1 1 1 TOTAL WORKLOAD (hours) 108

Contribution of Learning Outcomes to Programme Outcomes

PO/LO PO.1 PO.2 PO.3 PO.4 PO.5 PO.6 PO.7 PO.8 PO.9 PO.10 PO.11 PO.12 LO.1 1 1 LO.2 1 1 1 LO.3 1 1 1 LO.4 1 1 1 LO.5 1 1 1 LO.6 1 1 1 LO.7 1 1 1