| Week |
Subject |
Related Preparation |
| 1) |
Introduction to Audit ;purpose, scope |
Presentations of the lecturer |
| 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 |
| |
Program Outcomes |
Level of Contribution |
| 1) |
Explain the essential body of knowledge in the area of business administration, including evolution of the discipline, the state-of-the-art concepts, scientific methodology, theories and models |
3 |
| 2) |
Employ the appropriate tools and analytical techniques to collect and analyze quantitative and qualitative data in the related areas, interpret results and propose solutions |
2 |
| 3) |
Recognize the importance of technological development, especially in information technologies, and utilize them in business administration |
4 |
| 4) |
Evaluate the body of knowledge in the dynamic business world and business functional areas to asses needs, manage and lead change by using critical and innovative thinking |
|
| 5) |
Discover and create entrepreneurial opportunities and expertise to successfully establish and develop their own ventures |
5 |
| 6) |
Fulfill their responsibility in teamwork and projects in businesses, and act as a leader |
|
| 7) |
Communicate in written and oral English with people from diverse backgrounds, and have the English proficiency to follow and interpret the global dynamics in the areas of business administration |
|
| 8) |
Recognize individual and multi-cultural diversity, and can emphatically interact with individuals from diverse cultural backgrounds in social and professional settings |
|
| 9) |
Identify standards of personal, professional, social and business ethics, evaluate the ethical implications of various practices in the related areas, and be aware the importance of ethical behavior in adding value to the society |
|
| 10) |
Recognize interrelationship among business and other disciplines, and relate knowledge from diverse areas to formulate novel solutions in the area of business administration |
|
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
