| 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 |
| |
Program Outcomes |
Level of Contribution |
| 1) |
Recognition of national legislation and international financial reporting standards in accounting |
5 |
| 2) |
Preparation and interpretation of financial statements in accordance with the standards |
5 |
| 3) |
Management of financial data |
4 |
| 4) |
The Master's Program in Accounting and Auditing aims to provide the participants with the knowledge and skills needed to adapt to the change process in the field and to have the equipment that is preferred in the audit sector. |
4 |
| 5) |
Graduates of this program may continue their academic careers and gain the qualification of Accounting Auditing Specialist and become the manager in finance, accounting, auditing and reporting departments of the leading companies in the business world. |
4 |
| 6) |
To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. |
5 |
| 7) |
To be able to use the computer and the required package program. |
5 |
| 9) |
To be conscious about business ethics and social responsibility. |
4 |
| 10) |
To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
5 |
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
