COURSE UNIT TITLE

: PUBLIC FINANCE AUDITING

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
ELECTIVE

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

To reveal the historical and theoretical background of financial auditing and to provide information about financial auditing practices and tax audits for taxpayers in all public institutions within and outside the scope of general government in Turkey within the framework of the Public Financial Management and Control Law No. 5018.

Learning Outcomes of the Course Unit

1   To be able to define the concepts of audit and financial audit, to explain the objectives and principles of auditing.
2   To be able to explain the international auditing standards and to give information about the international organizations related to auditing.
3   To be able to express the regulations regarding public financial management and audit brought by the Law No. 5018
4   Demonstrate the functioning of the public internal control process
5   To be able to explain the Turkish Court Accounts and external audit process
6   To be able to reveal the financial audit processes in institutions within and outside the scope of general management.
7   To be able to define and classify tax audit types, to evaluate its role in the fight against the informal economy.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Audit, financial audit concept, audit objectives and principles
2 Historical development process of audit and types of financial audit
3 Auditing standards and international organizations related to auditing
4 Auditing process and methods, financial auditing techniques
5 Audit in public financial management, Public internal control system
6 Internal audit, Legislative audit
7 Administrative structure of the TCA and audit of the TCA (external audit)
8 Financial audit in administrations within the scope of central government
9 Mid-Term Exam
10 Financial audit in institutions outside the scope of central government: Financial audit in social security institutions and local administrations
11 Financial audit in revolving fund enterprises, SOEs, Extra-budgetary funds
12 Tax audit and its features, tax audit types in terms of application: Declaration Revision, Inspection, Diffuse and Intensive Tax Audit, Tax Inspection
13 Tax Review, Regulations for Tax Review in Tax Law
14 Tax Inspection methods other than books, records and documents, Minutes and reports prepared as a result of tax inspection.
15 Tax audit-black economy relationship, End-of-term evaluation of the course

Recomended or Required Reading

- Kamu Mali Yönetimi ve Denetimi (Cumhurbaşkanlığı Hükümet Sistemine Göre); Editörler: Kâmil TÜĞEN, Serpil AĞCAKAYA, Emine UZUNALI, Ekin Yayınevi, Mart-2021.
- Kamu Mali Yönetiminde Kontrol ve Denetim; Tolga DEMIRBAŞ-Özhan ÇETINKAYA, Ekin Yayınevi, 2018.
- Mali Denetim Üzerine Seçme Konular; Editörler: Mustafa TAYTAK, Ismail CIĞERCI, Savaş Yayınevi, 2018.
- Mali Denetim; Figen ALTUĞ, Ezgi Kitabevi, 2013.
- Türk Kamu Denetim Sistemi; Halil Ibrahim MIL, Gazi Kitabevi, 2016.
- Vergi Denetimi; Fazıl TEKIN- Ali ÇELIKKAYA, Seçkin Yayıncılık, 2018.

Planned Learning Activities and Teaching Methods

Courses.

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


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)

e-mail: ayse.gunay@deu.edu.tr

Office Hours

Room no: 517 Wednesday 14:30-16:00 pm

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 3 42
Preparation for midterm exam 1 10 10
Preparation for final exam 1 15 15
Final 1 1 1
Midterm 1 1 1
TOTAL WORKLOAD (hours) 111

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10PO.11PO.12
LO.111
LO.2111
LO.3111
LO.4111
LO.5111
LO.6111
LO.7111

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

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS