At the end of this course, the students; 1) 2) Have basic knowledge of auditing, management and assurance concepts and their relationships. 3) Have the necessary awareness for a career in the fields of auditing, internal control and risk management in businesses. 4) Know the contributions of the interaction between management and audit to business functions. 5) Know the practice, stages and effective management style of the audit process. 6) Have basic management information about the application aspects of different types of auditing in businesses. 7) Have basic knowledge about the application of auditing to business functions separately or as a whole. 8) Gain awareness of the assurance that auditing will provide to management and stakeholders. 9) Have basic knowledge about the contribution of auditing to business performance.
MODE OF DELIVERY
Face to face
PRE-REQUISITES OF THE COURSE
No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT
MAN422 AUDITING, MAN420 RISK MANAGEMENT
COURSE DEFINITION
The aim of the course is to ensure that the students have the necessary knowledge and awareness regarding the management of audit processes in businesses by conveying the basic issues regarding the audit function of management.
The phenomenon of auditing covers all levels and functions of the business and in this context provides certain assurances to internal and external stakeholders.
Findings and assurance level determined through the audit; It provides countless information on many subjects such as the management quality of the enterprise, performance, efficiency, strategic and operative action priorities, adequacy of the internal control system, risk management culture, legal compliance capacity, areas open to structural and functional development.
Therefore, effective management of the audit process emerges as a basic necessity for the sustainable success of businesses.
Within the scope of this course, students will learn the process of planning, implementation and evaluation of business audits in a managerial integrity and will have basic gains that they can use in many professional areas.
COURSE CONTENTS
WEEK
TOPICS
1st Week
Management, Audit and Assurance Concepts
2nd Week
Audit Concept and Principles
3rd Week
Audit Types and Standards
4th Week
Audit Authorities and Responsibilities
5th Week
Internal Control System and Enterprise Risk Management
6th Week
Materiality and Risk Focus in the Audit Process
7th Week
Audit in Terms of Managerial Integrity and Business Functions
8th Week
Mid-term examination
9th Week
Audit Planning
10th Week
Implementation of Audit
11th Week
Audit Reporting
12th Week
Evaluation of Audit Results
13th Week
Sample Audit Reports and Applications
14th Week
Sample Audit Reports and Applications
RECOMENDED OR REQUIRED READING
1) Auditing and Assurance Services (2017); Arens, Elder, Beasley and Hogan, Global Edition-16th Edition, Pearson.
2) Denetim ve Güvence Hizmetleri (2014); Güredin, 14. Baskı, Türkmen.
3) Bağımsız Denetim (2017); Selimoğlu, Özbirecikli ve Uzay, 2.Baskı, Nobel.
4) İç Denetim ve İç Kontrol Değerlendirme Rehberi (2015); Yılancı, 3.Baskı, Detay.
5) Türk Kamu Denetim Sistemi (2016); Mil, Gazi.
6) İç Denetim (2018); Selimoğlu ve Özbek, Nobel.
