Faculty Of Economıc, Admınıstratıve And Socıal Scıences
Busıness Admınıstratıon ( Englısh )
Course Information
| AUDIT AND RISK MANAGEMENT | |||||
|---|---|---|---|---|---|
| Code | Semester | Theoretical | Practice | National Credit | ECTS Credit |
| Hour / Week | |||||
| MAN226 | Spring | 3 | 0 | 3 | 0 |
| Prerequisites and co-requisites | |
|---|---|
| Language of instruction | English |
| Type | Elective |
| Level of Course | Bachelor's |
| Lecturer | |
| Mode of Delivery | Face to Face |
| Suggested Subject | |
| Professional practise ( internship ) | None |
| Objectives of the Course | |
| Contents of the Course |
Learning Outcomes of Course
| # | Learning Outcomes |
|---|---|
| 1 | define basic concepts related to audit |
| 2 | Define the basic ethical rules, error and cheat concepts |
| 3 | They can establish internal control system and risk relation |
| 4 | They can show the sources of problems in the audit process |
| 5 | They have information about audit reports. |
| 6 | They can present a general evaluation of audit practices |
Course Syllabus
| # | Subjects | Teaching Methods and Technics |
|---|---|---|
| 1 | Audit concept and types of audit | verbal expressionand discussion |
| 2 | Recognizing basic financial statements, Concepts of error and fraud, Accounting errors. | verbal expression and discussion |
| 3 | Auditing and reporting standards, auditor types, Case studies | verbal expression, discussion and case study |
| 4 | Auditing process and Planning, Determination of audit areas, audit program | verbal expressionand discussion |
| 5 | Audit evidence and techniques, case studies | verbal expression, discussion and case study |
| 6 | general evaluation | case study |
| 7 | mid-term exam | |
| 8 | Screening and sampling methods in auditing, Methods for determining the number of samples, Qualitative and quantitative sampling methods | verbal expression, discussion and case study |
| 9 | types and purposes of the control system. | verbal expression, discussion and case study |
| 10 | Significance and risk, analysis of basic financial statements | verbal expression and discussion |
| 11 | Development and processes of risk-focused internal audit | verbal expression and discussion |
| 12 | The relationship between internal audit and risk management | verbal expression and discussion |
| 13 | Auditing of accounting accounts. | verbal expression and discussion |
| 14 | : Completion of audit and reporting. | verbal expression and discussion |
| 15 | general evaluation | case study |
| 16 | Final Exam |
Course Syllabus
| # | Material / Resources | Information About Resources | Reference / Recommended Resources |
|---|---|---|---|
| 1 | Loebbecke, A., Auditing- an ıntegrated approach, eight edition,prentice hall, 2000, 0-13-086915-5. | ||
| 2 | Handan Sümer Göğüş, Risk odaklı iç denetimde risklerin saptanması ve değerlendirilmesi,Türkmen kitabevi, 2012 | ||
| 3 | Bozkurt, Nejat (1998). Muhasebe Denetimi, Alfa Basın Yayım Dağıtım, İstanbul. | ||
| 4 | Messier W., Auditing and assurance services, second edition,Mc Graw hill,2000, 0-07-290828-9. |
Method of Assessment
| # | Weight | Work Type | Work Title |
|---|---|---|---|
| 1 | 40% | Mid-Term Exam | Mid-term Exam |
| 2 | 60% | Final Exam | Final Exam |
Relationship between Learning Outcomes of Course and Program Outcomes
| # | Learning Outcomes | Program Outcomes | Method of Assessment |
|---|---|---|---|
| 1 | define basic concepts related to audit | ||
| 2 | Define the basic ethical rules, error and cheat concepts | ||
| 3 | They can establish internal control system and risk relation | ||
| 4 | They can show the sources of problems in the audit process | ||
| 5 | They have information about audit reports. | ||
| 6 | They can present a general evaluation of audit practices |
Work Load Details
| # | Type of Work | Quantity | Time (Hour) | Work Load |
|---|---|---|---|---|
| 1 | Course Duration | 14 | 3 | 42 |
| 2 | Course Duration Except Class (Preliminary Study, Enhancement) | 14 | 5 | 70 |
| 3 | Presentation and Seminar Preparation | 0 | 0 | 0 |
| 4 | Web Research, Library and Archival Work | 0 | 0 | 0 |
| 5 | Document/Information Listing | 0 | 0 | 0 |
| 6 | Workshop | 0 | 0 | 0 |
| 7 | Preparation for Midterm Exam | 1 | 15 | 15 |
| 8 | Midterm Exam | 1 | 1 | 1 |
| 9 | Quiz | 0 | 0 | 0 |
| 10 | Homework | 0 | 0 | 0 |
| 11 | Midterm Project | 0 | 0 | 0 |
| 12 | Midterm Exercise | 0 | 0 | 0 |
| 13 | Final Project | 0 | 0 | 0 |
| 14 | Final Exercise | 0 | 0 | 0 |
| 15 | Preparation for Final Exam | 1 | 20 | 20 |
| 16 | Final Exam | 1 | 2 | 2 |
| 150 | ||||