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) Learn the triple line model. 2) Learn audit processes. 3) Learn the application of the Triple Line model.
MODE OF DELIVERY	Face to face
PRE-REQUISITES OF THE COURSE	No
RECOMMENDED OPTIONAL PROGRAMME COMPONENT	None
COURSE DEFINITION	Today's digital transformation has increased the use of computer programs, social media, artificial intelligence applications and networks that can affect each other. Cyber threats have become an important threat because of the importance of protecting the data of businesses in the digital environment, ensuring financial security and protecting the reputation of the business. To protect the tangible and intangible assets of businesses; fraud, corruption, espionage, sabotage, natural disasters, etc. In addition to taking precautions against threats and dangers, it is important for their continuity to develop measures against cyber threats such as viruses, spyware and malware and hackers. Cyber security against cyber threats; internal control, managerial control (quality control) and internal auditing processes can be achieved through the development of triple lines of defense. Within the scope of the course, internal control, administrative control and development of internal audit processes will be discussed in the development of cyber security measures against cyber threats.
COURSE CONTENTS	WEEK TOPICS 1st Week Basic Concepts İn Auditing 2nd Week Principles Of The Triple Line Model 3rd Week Principles Of The Triple Line Model 4th Week Principles Of The Triple Line Model 5th Week Key Roles In The Triple Line Model 6th Week Key Roles In The Triple Line Model 7th Week Key Roles In The Triple Line Model 8th Week Midterm 9th Week Relationships Between Basic Roles In The Triple Line Model 10th Week Relationships Between Basic Roles In The Triple Line Model 11th Week Relationships Between Basic Roles In The Triple Line Model 12th Week Application Examples Of The Triple Line Model 13th Week Application Examples Of The Triple Line Model 14th Week Application Examples Of The Triple Line Model
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 1 2 Total Workload 146 Total Workload / 30 4,86 ECTS Credits of the Course 5
LANGUAGE OF INSTRUCTION	Turkish
WORK PLACEMENT(S)	No