TR
11111

COURSE INTRODUCTION AND APPLICATION INFORMATION

dba.ieu.edu.tr

Course Name
Code
Semester
Theory
(hour/week)
Application/Lab
(hour/week)
Local Credits
ECTS
Fall
Prerequisites
None
Course Language
Course Type
Required
Course Level
-
Mode of Delivery -
Teaching Methods and Techniques of the Course Problem Solving
Case Study
Q&A
Course Coordinator
Course Lecturer(s)
Assistant(s)
Course Objectives
Learning Outcomes The students who succeeded in this course;
  • At the end of the course students will be able to define the theoretical framework for internal control mechanisms
  • At the end of the course students will be able to understand the principles of internal control
  • At the end of the course students will be able to understand management and auditor responsibilities related to internal control
  • At the end of the course students will be able to define COSO components of internal control
  • At the end of the course students will be able to define risk components of internal control
Course Description

 



Course Category

 Core Courses
Major Area Courses
X
Supportive Courses
Media and Managment Skills Courses
Transferable Skill Courses

 

WEEKLY SUBJECTS AND RELATED PREPARATION STUDIES

Week Subjects Required Materials
1 Introduction to Internal Controls and Internal Audit
2 Internal Control Objectives, Management and Auditor Responsibilities Related to Internal Control Selected Readings (case studies, articles etc.)
3 COSO Components of Internal Control Selected Readings (case studies, articles etc.)
4 Obtain and Document Understanding of Internal Control Selected Readings (case studies, articles etc.)
5 Asses Control Risk Selected Readings (case studies, articles etc.)
6 Tests of Controls Selected Readings (case studies, articles etc.)
7 Decide Planned Detection Risk and Design Substantive Tests Selected Readings (case studies, articles etc.)
8 Evaluating, Reporting and Testing of Internal Controls Selected Readings (case studies, articles etc.)
9 Introduction to Internal Auditing (IA) Selected Readings (case studies, articles etc.)
10 Internal Auditing Standards Selected Readings (case studies, articles etc.)
11 Planning The Internal Audit Selected Readings (case studies, articles etc.)
12 Planning The Internal Audit Selected Readings (case studies, articles etc.)
13 Marketing, Purchasing, And Production Selected Readings (case studies, articles etc.)
14 Human Resources Management, Treasury, and Strategic Planning Selected Readings (case studies, articles etc.)
15 Audit of the financial reporting process Selected Readings (case studies, articles etc.)
16 Review of the Semester  
Course Notes/Textbooks • Selected Readings (case studies, articles etc.) • Internal Auditing: Assurance and Consulting Services by Kurt Reding, et al. • Announcements of Committee of Sponsoring Organizations (COSO) Internal Control Framework and Guidance (COSO), http://www.coso.org/ • Accounting, Auditing & Assurance Services: A Systematic Approach Irwin/McGrawHill; 3rd Edition
Suggested Readings/Materials

 

EVALUATION SYSTEM

Semester Activities Number Weigthing
Participation
Laboratory / Application
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
10
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterm
1
40
Final Exam
1
50
Total

Weighting of Semester Activities on the Final Grade
50
Weighting of End-of-Semester Activities on the Final Grade
50
Total

ECTS / WORKLOAD TABLE

Semester Activities Number Duration (Hours) Workload
Course Hours
(Including exam week: 16 x total hours)
16
3
48
Laboratory / Application Hours
(Including exam week: 16 x total hours)
16
Study Hours Out of Class
10
2
Field Work
Quizzes / Studio Critiques
Portfolio
Homework / Assignments
2
Presentation / Jury
Project
Seminar / Workshop
Oral Exam
Midterms
1
10
Final Exams
1
12
    Total
90

 

COURSE LEARNING OUTCOMES AND PROGRAM QUALIFICATIONS RELATIONSHIP

#
 Program Competencies/Outcomes
* Contribution Level
1
2
3
4
5
1 To solve problems, to have analytical and holistic viewpoint and to develop strategic thinking as a principle in the field of business administration X
2 To evaluate It is aimed to graduate students whom are able to critique what they have already learn in the field of management, adopting life long learning and continuously developing themselves X
3 It is aimed to graduate students whom are able to transfer their academic knowledge to organizational level and capable of expressing themselves regarding organizational problems both oral and written X
4 The students are required to understand the concepts and ideas of business in both national and multinational settings and practice cross disciplinary and comparative analysis X
5 It is required to know and practice the quality and productivity principles of business life X
6 Act and think with an innovative motive and able to apply the academic knowledge gain during new and unconventional occasions X
7 Acquiring leadership qualifications and applying them successfully X
8 Working efficiently and effectively, learning how to be a team member, taking responsibilities, being open minded, constructive, vulnerable to criticism and having self confidence X
9 It is required to know the regional economic aspects and transfer the academic knowledge to real life with both national and international thinking X
10 To know and apply the realities of business ethics and act according to social, scientific and ethical values under any circumstances such as data collection, evaluation, announcing and practicing X
11 Able to use a foreign language as fluent as possible for both chasing the scientific publication and developing proper communication with colleagues from other countries, (“European Language Portfolio Global Scale”, Level B1) X
12 Intermediate in both written and spoken of a second foreign language
13 Able to use computer programs and technology to an adequate level required by business practices.

*1 Lowest, 2 Low, 3 Average, 4 High, 5 Highest

 

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