COURSE UNIT TITLE

Offered By

BUSINESS ADMINISTRATION

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

BUSINESS ADMINISTRATION
International Business and Trade
International Trade and Business (English)

Course Objective

This course introduces students to the internal audit profession and the internal audit process. Topics that will be included in this course are: the definition of internal auditing, The IIA s International Professional Practices Framework (IPPF), risk, governance and control issues, conducting internal audit engagements, and more.

Learning Outcomes of the Course Unit

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Recomended or Required Reading

1. Gleim Irwin CIA Review (2009)

Planned Learning Activities and Teaching Methods

Assessment Methods

Further Notes About Assessment Methods

1. The learner will describe the basic concepts of internal auditing.
2. The learner will explain audit quality, ethics and independence from an auditor s and investor s perspective
3. The learner will identify the steps in preparing the internal audit plan.
4. The learner will explain theeffect of internal control on audit risk.
5. The learner will describe suitable audit tests for different financial statement items.
6. The learner will explain how audit evidence is evaluated and how findings are reported to outside

Assessment Criteria

1. The learner will describe the basic concepts of internal auditing.
2. The learner will explain audit quality, ethics and independence from an auditor s and investor s perspective
3. The learner will identify the steps in preparing the internal audit plan.
4. The learner will explain theeffect of internal control on audit risk.
5. The learner will describe suitable audit tests for different financial statement items.
6. The learner will explain how audit evidence is evaluated and how findings are reported to outside

Language of Instruction

English

Course Policies and Rules

1. Attending at least 70 percent of the lectures is mandatory.
2. Plagiarism of any type will result in a disciplinary action.

Contact Details for the Lecturer(s)

fatih.dalkilic@deu.edu.tr

Office Hours

Work Placement(s)

None

Workload Calculation

Contribution of Learning Outcomes to Programme Outcomes