Dokuz Eylül University Information Package / Courses Catalog

Description of Individual Course Units

Course Unit Code	Course Unit Title	Type Of Course	D	U	L	ECTS
ACC 4244	RISK BASED INTERNAL AUDITING	ELECTIVE	3	0	0	5

Offered By

BUSINESS ADMINISTRATION (English)

Level of Course Unit

First Cycle Programmes (Bachelor's Degree)

Course Coordinator

PROFESSOR DOCTOR ALI FATIH DALKILIÇ

Offered to

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

1	Understand the definition of internal auditing and the purpose of internal auditing.
2	Understand the use of the IPPF and be able to apply it in any given situation.
3	Understand and be able to apply the internal audit process during an engagement as well as write a report on the outcome.
4	Understand the various organizational governance systems, the selected business applications such as enterprise risk management (ERM), internal control identification, design and evaluation.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

ACC 2002 - INTERMEDIATE ACCOUNTING

Recomended Optional Programme Components

None

Course Contents

Week	Subject	Description
1	Definition of internal auditing
2	Overview of internal auditor s roles and responsibilities
3	Code of Ethics
4	Engagement process
5	Organizational governance
6	Understanding risks and controls
7	Understanding risks and controls
8	Reporting
9	Reporting
10	Ethics and fraud overview
11	Developing the work program
12	Control frameworks and procedures
13	General understanding of internal auditings role regarding fraud prevention, detection and investigation
14	General review

Recomended or Required Reading

1. Gleim Irwin CIA Review (2009)

Planned Learning Activities and Teaching Methods

Assessment Methods

SORTING NUMBER	SHORT CODE	LONG CODE	FORMULA
1	MT	Midterm
2	FN	Final
3	FCG	FINAL COURSE GRADE	MT * 0.40 + FN * 0.60
4	RST	RESIT
5	FCGR	FINAL COURSE GRADE (RESIT)	MT * 0.40 + RST * 0.60

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

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)