SECTION I: GENERAL INFORMATION ABOUT THE COURSE |
Course Code | Course Name | Year | Semester | Theoretical | Practical | Credit | ECTS |
70411METOS-MUH0190 | Internal Control and Internal Audit | 1 | Fall | 3 | 6 |
Course Type : | Elective Course IV |
Cycle: | Master TQF-HE:7. Master`s Degree QF-EHEA:Second Cycle EQF-LLL:7. Master`s Degree |
Language of Instruction: | Turkish |
Prerequisities and Co-requisities: | N/A |
Mode of Delivery: | |
Name of Coordinator: | Dr. Öğr. Üyesi SEZİN AÇIK TAŞAR |
Dersin Öğretim Eleman(lar)ı: | |
Dersin Kategorisi: |
SECTION II: INTRODUCTION TO THE COURSE |
Course Objectives: | To clarify the concepts of control, internal control, audit and internal audit, to ensure understanding of the relationships between them and to prevent the current conceptual confusion in our country in this field. To provide information about Internal Control Models valid in the world; Following this basic information, we discuss the COSO control model in all its aspects and explain it with case studies. To explain the functions of internal auditors in evaluating the effectiveness of internal controls, risk management and governance processes by providing information about the place of internal audit in the business, its authority and responsibilities, rules of ethics, and international internal audit standards. |
Course Content: | Explaining the functions of internal auditors in evaluating the effectiveness of internal controls, risk management and governance processes by providing information about the place and importance of internal auditing within the business, its authority and responsibilities, rules of ethics, international internal audit standards. |
Knowledge (Described as Theoritical and/or Factual Knowledge.) | ||
Skills (Describe as Cognitive and/or Practical Skills.) | ||
Competences (Described as "Ability of the learner to apply knowledge and skills autonomously with responsibility", "Learning to learn"," Communication and social" and "Field specific" competences.) |
Week | Subject | ||
Related Preparation | Further Study |
Course Notes / Textbooks: | 1) Lecture Notes 2)Sawyer's Guide for Internal Auditors, TİDE Publications |
References: |
SECTION III: RELATIONSHIP BETWEEN COURSE UNIT AND COURSE LEARNING OUTCOMES (CLOs) |
CLOs/PLOs |
---|
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Programme Learning Outcomes | Contribution Level (from 1 to 5) |
SECTION IV: TEACHING-LEARNING & ASSESMENT-EVALUATION METHODS OF THE COURSE |
Lectures | |
Discussion | |
Case Study | |
Problem Solving | |
Demonstration | |
Views | |
Laboratory | |
Reading | |
Homework | |
Project Preparation | |
Thesis Preparation | |
Peer Education | |
Seminar | |
Technical Visit | |
Course Conference | |
Brain Storming | |
Questions Answers | |
Individual and Group Work | |
Role Playing-Animation-Improvisation | |
Active Participation in Class |
Midterm | |
Presentation | |
Final Exam | |
Quiz | |
Report Evaluation | |
Homework Evaluation | |
Oral Exam | |
Thesis Defense | |
Jury Evaluation | |
Practice Exam | |
Evaluation of Implementation Training in the Workplace | |
Active Participation in Class | |
Participation in Discussions |
LEARNING & TEACHING METHODS | ASSESMENT & EVALUATION METHODS | ||||||||||||||||||||
-Lectures | -Midterm | ||||||||||||||||||||
-Discussion | -Presentation | ||||||||||||||||||||
-Case Study | -Final Exam | ||||||||||||||||||||
-Problem Solving | -Quiz | ||||||||||||||||||||
-Demonstration | -Report Evaluation | ||||||||||||||||||||
-Views | -Homework Evaluation | ||||||||||||||||||||
-Laboratory | -Oral Exam | ||||||||||||||||||||
-Reading | -Thesis Defense | ||||||||||||||||||||
-Homework | -Jury Evaluation | ||||||||||||||||||||
-Project Preparation | -Practice Exam | ||||||||||||||||||||
-Thesis Preparation | -Evaluation of Implementation Training in the Workplace | ||||||||||||||||||||
-Peer Education | -Active Participation in Class | ||||||||||||||||||||
-Seminar | - Participation in Discussions | ||||||||||||||||||||
-Technical Visit | |||||||||||||||||||||
-Course Conference | |||||||||||||||||||||
-Brain Storming | |||||||||||||||||||||
-Questions Answers | |||||||||||||||||||||
-Individual and Group Work | |||||||||||||||||||||
-Role Playing-Animation-Improvisation | |||||||||||||||||||||
-Active Participation in Class |
Measurement and Evaluation Methods | # of practice per semester | Level of Contribution |
Homework Assignments | 1 | % 30.00 |
Presentation | 1 | % 15.00 |
Semester Final Exam | 1 | % 50.00 |
Active Participation in Class | 1 | % 5.00 |
Total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 50 | |
PERCENTAGE OF FINAL WORK | % 50 | |
Total | % 100 |
SECTION V: WORKLOAD & ECTS CREDITS ALLOCATED FOR THE COURSE |