Food Engineering (English)
Bachelor	TR-NQF-HE: Level 6	QF-EHEA: First Cycle	EQF-LLL: Level 6

General course introduction information

Course Code:

MUHD304

Course Name:

Inner Control

Course Semester:

Fall

Course Credits:

Theoretical	Practical	Credit	ECTS
3	0	3	6

Language of instruction:

Course Requisites:

Does the Course Require Work Experience?:

Type of course:

Compulsory

Course Level:

Bachelor

TR-NQF-HE:6. Master`s Degree

QF-EHEA:First Cycle

EQF-LLL:6. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Dr.Öğr.Üyesi İLKER CALAYOĞLU

Course Lecturer(s):

Dr.Öğr.Üyesi İREM BATIBAY TÜNAYDIN
Dr.Öğr.Üyesi İLKER CALAYOĞLU
Assoc. Prof. HAKAN TAŞTAN

Course Assistants:

Course Objective and Content

Course Objectives:	Internal audit activities; internal audit profession; to consider the role of internal audit in auditing process
Course Content:	The objective of this course is to; internal audit activities, the profession of internal auditing, the role of the independent external audit of the internal audit process, internal control system, risk management, internal audit programs and field works, audit reports, corruptions , ethical values and standards (COSO internal control framework )

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
Field Specific Competence
1) • İç denetim faaliyetinin temel esaslarını, ve Uluslararası İç Denetçiler Enstitüsünün Mesleki Uygulamalar Genel Çerçevesinin kapsamını öğrenmiş olur, • İşletmelerde iç denetim faaliyetinin yerini, önemini kavrar, • İç kontrol sistemi ve risk yönetimi konularıyla ilgili bilgi sahibi olur, • iç denetçinin rol ve sorumluluklarını, iç denetçilerin niteliksel özelliklerini öğrenmiş olur, • iç denetim faaliyetinin yürütülmesine ilişkin ilke ve esaslarını (COSO iç kontrol çerçevesi) öğrenir, • uluslararası iç denetim standartlarını öğrenir ve uygulamalarını gerçekleştirebilir
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	• Introducing the course to the students	Topics covered in the course will be repeated.
2)	• Basic definition of internal audit • Description of the scope of internal audit • Disclosure of differences between internal control and internal audit • The importance and scope of internal control, internal audit and audit	Topics covered in the course will be repeated.
3)	• Explanation of the place and importance of internal control • disclosure of management and auditor's responsibility for internal controls • Explaining the relationship between business management and internal control	Reading the next lesson
4)	• Explanation of the balance of risk and internal control • Explanation of the relationship between independent auditor and internal control	Topics covered in the course will be repeated.
5)	• Explanation of COSO control model • Explaining COSO Pyramid	Topics covered in the course will be repeated.
6)	• Explanation of COSO control model • Explaining COSO Pyramid	Topics covered in the course will be repeated.
7)	• Explanation of COSO control model • Explaining COSO Pyramid	Topics covered in the course will be repeated.
8)	• Semester evaluation exam • internal control in small and medium-sized enterprises	Topics covered in the course will be repeated.
9)	• Detailed explanation of internal control system in small and medium enterprises • Explaining the basic principles for achieving effective internal control over financial reporting in small enterprises	Topics covered in the course will be repeated.
10)	• Describe the purpose of understanding internal control • Explaining the role of internal control in business processes • Explanation of the internal control system certification	Topics covered in the course will be repeated.
11)	• Explanation of the internal control system design • Evaluation of the implementation of internal control system	Topics covered in the course will be repeated.
12)	• Explaining the preparation of written statements • Preparation of working papers • Reporting on internal audit • explaining the quality assurance development program in internal audit	Topics covered in the course will be repeated.
13)	• Explaining professional ethics in internal audit • Ethical rules in internal audit	Topics covered in the course will be repeated.
14)	• Disclosure of international internal audit standards	Topics covered in the course will be repeated.
15)	Final Exam	Course Note
16)	Final Exam	Course Note

Sources

Course Notes / Textbooks:	Ders Hocasının notları ve sunumları
References:	Diğer Kaynaklar

Course-Program Learning Outcome Relationship

Learning Outcomes	1
Program Outcomes
1) Has sufficient background in mathematics, science and engineering related fields.
2) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5) Selects and uses the modern techniques and tools necessary for engineering applications.
6) Design experiments, conduct experiments, collect data, analyze and interpret results.
7) Works individually and in multi-disciplinary teams.
8) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11) Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12) Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13) Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14) Selects and uses the modern techniques and tools necessary for engineering applications.
15) Works individually and in multi-disciplinary teams
16) Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17) Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18) Communicates using technical drawing.
19) Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20) Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21) Has professional and ethical responsibility.
22) Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23) Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Course - Learning Outcome Relationship

No Effect	1 Lowest	2 Low	3 Average	4 High	5 Highest

	Program Outcomes	Level of Contribution
1)	Has sufficient background in mathematics, science and engineering related fields.
2)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
3)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
4)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
5)	Selects and uses the modern techniques and tools necessary for engineering applications.
6)	Design experiments, conduct experiments, collect data, analyze and interpret results.
7)	Works individually and in multi-disciplinary teams.
8)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
9)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
10)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
11)	Uses the theoretical and practical knowledge in mathematics, science and their fields together for engineering solutions.
12)	Identifies, formulates and solves engineering problems, selects and applies appropriate analytical methods and modeling techniques for this purpose.
13)	Analyze a system, system component or process and design it under realistic constraints to meet desired requirements; apply modern design methods accordingly.
14)	Selects and uses the modern techniques and tools necessary for engineering applications.
15)	Works individually and in multi-disciplinary teams
16)	Uses information and communication technologies together with computer software required by the field at least Advanced Level of European Computer Skills License.
17)	Communicate effectively verbally and in writing; use a foreign language at least at level B1 of the European Language Portfolio.
18)	Communicates using technical drawing.
19)	Accesses information and conducts resource research for this purpose, uses databases and other information sources.
20)	Becomes aware of the universal and social effects of engineering solutions and applications; entrepreneurship and innovation and have knowledge about the problems of the age.
21)	Has professional and ethical responsibility.
22)	Have awareness of project management, workplace practices, employee health, environmental and occupational safety; the legal consequences of engineering applications.
23)	Demonstrates awareness of the universal and social impact of engineering solutions and applications; is aware of entrepreneurship and innovation and has knowledge about the problems of the age.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Group study and homework
Lab
Reading

Assessment & Grading Methods and Criteria

Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing)
Oral Examination
Homework
Application
Observation
Individual Project
Group project
Presentation
Peer Review

Assessment & Grading

Semester Requirements	Number of Activities	Level of Contribution
Homework Assignments	2	% 10
Presentation	1	% 10
Midterms	1	% 30
Final	1	% 50
total		% 100
PERCENTAGE OF SEMESTER WORK		% 50
PERCENTAGE OF FINAL WORK		% 50
total		% 100

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Study Hours Out of Class	16	96
Midterms	2	12
Final	1	15
Total Workload		171