COURSE UNIT TITLE

: ELECTRONIC AUDIT AND APPLICATIONS

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAU 7214 ELECTRONIC AUDIT AND APPLICATIONS ELECTIVE 3 0 0 5

Offered By

Financial Applications Non-Thesis (Evening)

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR DOCTOR FUNDA KARAKOYUN ATILGAN

Offered to

Financial Applications Non-Thesis (Evening)

Course Objective

To have knowledge of commercial information, document and declaration system in electronic
applications in tax audit, to comprehend audit procedures in taxation on the basis of administrative transaction theory and risk management process.

Learning Outcomes of the Course Unit

1   To be able to understand the concept of audit and the powers of tax audit bodies
2   To have knowledge of electronic tax applications in audit
3   To be able to explain the nature and characteristics of tax inspection
4   To be able to understand computer-based tax audit
5   To be able to compare and explain audit techniques and methods
6   To be able to analyse the determination of taxpayers to be audited and risk assessment stages

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Audit Concept and Types
2 Auditing Standards
3 Authorized Tax Auditors and Their Responsibilities
4 Audit and Auditors within the Scope of Law No. 3568
5 Electronic Tax Applications in Audit
6 Electronic Book and Document System
7 Electronic Declaration System
8 Tax Audit Methods and Digital Transformation in Tax Administration
9 Issues and Sectors Subject to Tax Inspection in Audit
10 Approaches to Risk Assessment and Risk Management in Tax Audit
11 Proactive Approaches to Fraud Auditing and Fraud Detection
12 Risky Taxpayer Detection and Tax Scenarios in Tax Investigation
13 Statistical Methods and Models in Data Mining
14 Data Mining in Tax Audit and Case Study

Recomended or Required Reading

Main References:

Fazıl Tekin , Ali Çelikkaya, Vergi Denetimi, 4. Baskı, Ankara:, 2018., Seçkin Yayınları

Mehmet Yüce, Ismail Hakkı Yücelen, Vergi Denetim Hukuku (Içtihatlar ve Örnekler), 2021, Ekin Yayınevi.

Supplementary References:

Mehmet Ünsal MEMIŞ, Elektronik Uygulamaların Vergi Denetimi Üzerine Etkisi , Maliye Dergisi, S. 176, Ocak-Haziran 2019.

Mustafa TAYTAK ve Kadir VURAL, Bilişim Sistemlerindeki Gelişmelerin Türkiye de E-Vergi Uygulamaları Üzerine Yansımaları ve Değerlendirilmesi, Finans Politik & Ekonomik Yorumlar, S. 647, Mart 2019.

Other Materials: National and international periodical journals (including e-journals), academic reports (national/international)

Planned Learning Activities and Teaching Methods

Student-centered theoretical explanation and class discussions; auditing techniques and current technologies in tax risk management will be interpreted and discussed with cases.

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 * 0.30 + FIN* 0.50
5 RST RESIT
6 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + STT * 0.30 + RST* 0.50


Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

Will be announced

Contact Details for the Lecturer(s)

funda.karakoyun@deu.edu.tr

Office Hours

To be announced.

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 5 3 15
Preparing assignments 1 30 30
Preparation for midterm exam 1 16 16
Preparation for final exam 1 16 16
Preparing presentations 6 2 12
Project Assignment 1 2 2
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 137

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8PO.9PO.10
LO.11
LO.211
LO.3111
LO.4111
LO.511
LO.6111

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

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