| Course Name | Code | Semester | T+U Hours | Credit | ECTS |
|---|---|---|---|---|---|
| Iç Denetim | ISL 474 | 8 | 2 + 0 | 2 | 5 |
| Precondition Courses | |
| Recommended Optional Courses | |
| Course Language | Turkish |
| Course Level | Bachelor's Degree |
| Course Type | Optional |
| Course Coordinator | Dr.Öğr.Üyesi NERMİN AKYEL |
| Course Lecturers | |
| Course Assistants | |
| Course Category | Field Proper Education |
| Course Objective | The aim of this course is to train qualified individuals in the field of internal audit that will meet the needs of internal auditors in enterprises. |
| Course Content | This course is responsible for the internal audit, internal audit, risk management and internal control, corporate governance principles, internal control models, internal audit in Turkey independent audit standards, internal audit standards, internal audit planning, execution, Quality assurance standards in supervision will be processed. |
| # | Course Learning Outcomes | Teaching Methods | Assessment Methods |
|---|---|---|---|
| 1 | Lecture, Question-Answer, Discussion, | Testing, Homework, | |
| 2 | Lecture, Question-Answer, Discussion, | Testing, Homework, | |
| 3 | Lecture, Question-Answer, Discussion, | Testing, Homework, | |
| 4 | Lecture, Question-Answer, Discussion, | Testing, Homework, | |
| 5 | Lecture, Question-Answer, Discussion, | Testing, Homework, | |
| 6 | Lecture, Question-Answer, Discussion, | Testing, Homework, |
| Week | Course Topics | Preliminary Preparation |
|---|---|---|
| 1 | Place and importance of internal control in businesses | Relevant Sections of Recommended Resources |
| 2 | Internal Control and Internal Audit Relation | Relevant Sections of Recommended Resources |
| 3 | Risk Management and Internal Control | Relevant Sections of Recommended Resources |
| 4 | Kurumsal Yönetim İlkeleri | Relevant Sections of Recommended Resources |
| 5 | Internal Control Models, Internal Control Internal Control and External Control | Relevant Sections of Recommended Resources |
| 6 | The Role of Internal Audit in Corporate Governance | Relevant Sections of Recommended Resources |
| 7 | Internal Audit in Turkey Independent Auditing Standards | Relevant Sections of Recommended Resources |
| 8 | International Internal Auditing Standards | Relevant Sections of Recommended Resources |
| 9 | MIDTERM | |
| 10 | Internal Audit Planning | Relevant Sections of Recommended Resources |
| 11 | Execution of Internal Audit | Relevant Sections of Recommended Resources |
| 12 | Reporting in Internal Audit | Relevant Sections of Recommended Resources |
| 13 | Documentation of Internal Audit Activities | Relevant Sections of Recommended Resources |
| 14 | Quality Assurance Standards in Internal Auditing | Relevant Sections of Recommended Resources |
| Resources | |
|---|---|
| Course Notes | |
| Course Resources | - Münevver Yılancı, İç Denetim, Detay Yayıncılık, 3. Genişletilmiş Baskı, 2015. - Davut Pehlivanlı, Modern İç Denetim, Beta Yayıncılık, 2. Baskı, 2014. - Burcu Adiloğlu, İç Denetim Süreci ve Kontrol Prosedürleri, Türkmen Kitapevi, 2011. - Çetin Özbek, İç Denetim, Kurumsal Yönetim, Risk Yönetimi ve İç Kontrol, TİDE Yayınları, 2012. - Niyazi Kurnaz ve Tansel Çetinoğlu, İç Denetim- Güncel Yaklaşımlar, Umuttepe Yayınları, 2010. |
| Order | Program Outcomes | Level of Contribution | |||||
|---|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | |||
| 1 | Gains the required knowledge in production, marketing, management , accounting and finance. | X | |||||
| 2 | Can work in teams and share information with team members in tasks of production, marketing, management, accounting and finance. | X | |||||
| 3 | Identifies and analyzes problems also offers solutions in tasks of production, marketing, management, accounting and finance. | X | |||||
| 4 | Contributes to projects, takes responsibility and conduct researches in tasks of production, marketing, management, accounting and finance. | X | |||||
| 5 | Can define goals and objectives of organization in tasks of production, marketing, management, accounting and finance. | X | |||||
| 6 | Questions the acquired knowledge in tasks of production, marketing, management, accounting and finance. | X | |||||
| 7 | Believes to adapting new situations and meets the requirements of new tasks of production, marketing, management, accounting and finance. | ||||||
| 8 | Can transfer knowledge and recommendations in tasks of production, marketing, management, accounting and finance via using necessery communication tools and a foreign language effectively . | X | |||||
| 9 | Open to occupational cooperation and sharing in tasks of production, marketing, management, accounting and finance. | ||||||
| 10 | Can use necessary information systems in tasks of production, marketing, management, accounting and finance. | X | |||||
| 11 | Behaves in accordance with social and occupational ethic values in tasks of production, marketing, management, accounting and finance. | X | |||||
| 12 | Analyses and carries out relations with stake holders in tasks of production, marketing, management, accounting and finance. | X | |||||
| 13 | Follows the innovations and encourages team members in tasks of production, marketing, management, accounting and finance. | X | |||||
| 14 | Questions the position of the organization and offers suggestions in tasks of production, marketing, management, accounting and finance. | X | |||||
| 16 | X | ||||||
| Evaluation System | |
|---|---|
| Semester Studies | Contribution Rate |
| 1. Ara Sınav | 50 |
| 1. Kısa Sınav | 10 |
| 2. Kısa Sınav | 10 |
| 1. Ödev | 30 |
| Total | 100 |
| 1. Yıl İçinin Başarıya | 50 |
| 1. Final | 50 |
| Total | 100 |
| ECTS - Workload Activity | Quantity | Time (Hours) | Total Workload (Hours) |
|---|---|---|---|
| Course Duration (Including the exam week: 16x Total course hours) | 16 | 2 | 32 |
| Hours for off-the-classroom study (Pre-study, practice) | 16 | 3 | 48 |
| Mid-terms | 1 | 12 | 12 |
| Quiz | 2 | 10 | 20 |
| Final examination | 1 | 20 | 20 |
| Total Workload | 132 | ||
| Total Workload / 25 (Hours) | 5.28 | ||
| dersAKTSKredisi | 5 | ||