COURSE UNIT TITLE

: RESEARCH IN INTERNAL AND EXTERNAL AUDITING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
DBA 6208 RESEARCH IN INTERNAL AND EXTERNAL AUDITING ELECTIVE 3 0 0 6

Offered By

Business Administration (English)

Level of Course Unit

Third Cycle Programmes (Doctorate Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

Business Administration (English)

Course Objective

The objective of the course is to provide students with an in-depth understanding evolution of auditing; idea of development of research in audit; scope and philosophy of auditing; qualifications and qualities of an auditor; advantages and limitations of audit.

Learning Outcomes of the Course Unit

1   Explain the fundamental concepts of auditing.
2   Describe the stages of audit and plan accordingly
3   Apply appropriate audit procedures following International Standards of Auditing.
4   Prove their critical thinking skills needed for audit related research.
5   Explain the legal environment of internal and external auditing
6   Evaluate the role of auditing in capital markets.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Current developments in auditing
2 An Overview of International Auditing Framework
3 An Overview of International Standards for the Professional Practice of Internal Auditing
4 An Overview of International Standards for the Professional Practice of Internal Auditing
5 Auditor Services
6 Internal Control and Control Risk
7 Analytical Procedures
8 Analytical Procedures
9 Audit Sampling and Other Selective Testing Procedures
10 Audit Documentation and Working Papers
11 Internal Audit Reports and Communication
12 External Audit Reports and Communication
13 Current research studies on External Audditing
14 Current research studies on Internal Audditing

Recomended or Required Reading

To be announced.

Planned Learning Activities and Teaching Methods

Discussion, assignment, presentation

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 STT TERM WORK (SEMESTER)
3 FIN FINAL EXAM
4 FCG FINAL COURSE GRADE MTE * 0.20 + STT* 0.40 + FIN* 0.40
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.40 + RST* 0.40


*** Resit Exam is Not Administered in Institutions Where Resit is not Applicable.

Further Notes About Assessment Methods

None

Assessment Criteria

Late submissions of assignments will not be accepted.

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of lectures is mandatory.
2. Plagiarism of any type will result in disciplinary action.
3. Students are expected to participate actively in class discussions.
4. Students are expected to attend to classes on time.
5. Students must obey the time limits of their presentation.

Contact Details for the Lecturer(s)

Prof. Dr. Ali Fatih Dalkılıç
E-mail:fatih.dalkilic@deu.edu.tr

Office Hours

Appointments via e-mail.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 12 3 36
Preparations before/after weekly lectures 12 3 36
Preparation for midterm exam 1 10 10
Preparation for final exam 1 10 10
Preparing assignments 12 4 48
Preparing presentations 12 1 12
Midterm 1 1,5 2
Final 1 1,5 2
TOTAL WORKLOAD (hours) 156

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5
LO.155555
LO.255545
LO.354544
LO.455455
LO.554554
LO.655545

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

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