TYPE OF COURSE UNIT	Elective Course
LEVEL OF COURSE UNIT	Bachelor's Degree
YEAR OF STUDY	-
SEMESTER	-
NUMBER OF ECTS CREDITS ALLOCATED	5
NAME OF LECTURER(S)	-
LEARNING OUTCOMES OF THE COURSE UNIT	At the end of this course, the students; 1) Gain knowledge about the concept of control. 2) Gain knowledge about the concept of internal audit and its applications. 3) Gain knowledge about the concepts of Institution and Institutionalization. 4) Gain knowledge about the relationship between the concept of internal audit and business functions. 5) Have information about the relationship between internal audit and corporate governance.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	It provides information on the position and importance of Institutionalization and Internal Audit in the enterprise, its authorities and responsibilities, ethical rules, international internal audit standards and explains the functions of internal auditors to assess the effectiveness of internal controls, risk management and governance processes.
COURSE CONTENTS	WEEK TOPICS 1st Week Audit Fundamentals 2nd Week Audit Types 3rd Week Internal Audit I 4th Week Internal Audit II 5th Week Execution of Internal Audit Activity I 6th Week Execution of Internal Audit Activity II 7th Week Execution of Internal Audit Activity III 8th Week Midterm 9th Week Institution and Institutionalization 10th Week Its Relationship with Internal Audit and Business Functions 11th Week Its Relationship with Internal Audit and Business Functions 12th Week Internal Audit and Corporate Governance Relationship 13th Week Internal Audit and Corporate Governance Relationship 14th Week General Discussion
RECOMENDED OR REQUIRED READING	Akdoğan, N., Doğan, D. U., & Alp, Ö. S. Finansal Olmayan Bilgilerin Raporlanmasında Değişiklikler Ve Güncel Konular, Gazi Kitabevi, 2022.
PLANNED LEARNING ACTIVITIES AND TEACHING METHODS	Lecture,Discussion,Questions/Answers,Presentation
ASSESSMENT METHODS AND CRITERIA	Quantity Percentage(%) Mid-term 1 40 Assignment 2 10 Total(%) 50 Contribution of In-term Studies to Overall Grade(%) 50 Contribution of Final Examination to Overall Grade(%) 50 Total(%) 100
ECTS WORKLOAD	Activities Number Hours Workload Midterm exam 1 1,5 1,5 Preparation for Quiz Individual or group work 14 3 42 Preparation for Final exam 1 40 40 Course hours 13 3 39 Preparation for Midterm exam 1 20 20 Laboratory (including preparation) Final exam 1 1,5 1,5 Homework 2 5 10 Total Workload 154 Total Workload / 30 5,13 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No