PhD in Accounting and Auditing with a master's degree | |||||
PhD | TR-NQF-HE: Level 8 | QF-EHEA: Third Cycle | EQF-LLL: Level 8 |
Course Code: | MUDE604 | ||||||||
Course Name: | Error and Fraud Control | ||||||||
Course Semester: | Spring | ||||||||
Course Credits: |
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Language of instruction: | TR | ||||||||
Course Requisites: | |||||||||
Does the Course Require Work Experience?: | No | ||||||||
Type of course: | Compulsory | ||||||||
Course Level: |
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Mode of Delivery: | Face to face | ||||||||
Course Coordinator : | Assoc. Prof. HÜSEYİN MERT | ||||||||
Course Lecturer(s): |
Assoc. Prof. HAKAN TAŞTAN Öğr.Gör. B.Öğretim Elemanı |
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Course Assistants: |
Course Objectives: | Providing students with information about the nature of the fraud, who will commit the fraud, the signs of fraud, the methods and methods of detection, investigation, prevention, and different types of fraud in the related course, and to gain experience in the business environment. |
Course Content: | Providing students with information about the nature of the fraud, who will commit the fraud, the signs of fraud, the methods and methods of detection, investigation, prevention, and different types of fraud in the related course, and to gain experience in the business environment. |
The students who have succeeded in this course;
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Week | Subject | Related Preparation |
1) | Overview of fraud control. | Course Notları |
2) | Error and Fraud Control and Accounting Information System | Course Notes |
3) | Red flags in Bug and Cheat control | Course Notes |
4) | Identification of Risks in Error and Fraud Control | Course Notes |
5) | Detection and Prevention of Errors and Fraud | |
6) | Responding to Error and Fraud | |
7) | Collecting evidence in Bug and Fraud control | |
8) | Midterm | |
9) | Non-financial evidence in Error and Fraud Audit collection and evaluation | |
10) | Ethics in Accounting Professional Ethics and Auditing Profession | |
10) | Applications of Statistical Sampling Methods | |
12) | Applications of Statistical Sampling Methods | |
13) | Audit of Financial Statement Accounts | |
14) | Audit of Financial Statement Accounts | Course Notes |
Course Notes / Textbooks: | Ders Hocasının kaynakları |
References: | Ders notları |
Learning Outcomes | 1 |
2 |
3 |
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Program Outcomes | |||||||||
1) Recognition of national legislation and international financial reporting standards in accounting | |||||||||
2) Preparation and interpretation of financial statements in accordance with the standards | |||||||||
3) Management of financial data | |||||||||
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. | |||||||||
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. | |||||||||
6) To be able to evaluate accounting and auditing principles and applications with the help of analytical tools. | |||||||||
7) To be able to use the computer and the required package program. | |||||||||
8) To gain an interdisciplinary perspective. | |||||||||
9) To be conscious about business ethics and social responsibility. | |||||||||
10) To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
No Effect | 1 Lowest | 2 Low | 3 Average | 4 High | 5 Highest |
Program Outcomes | Level of Contribution | |
1) | Recognition of national legislation and international financial reporting standards in accounting | 4 |
2) | Preparation and interpretation of financial statements in accordance with the standards | 4 |
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. | |
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. | |
7) | To be able to use the computer and the required package program. | 4 |
8) | To gain an interdisciplinary perspective. | 4 |
9) | To be conscious about business ethics and social responsibility. | |
10) | To understand the basic principles of accounting and auditing and to apply the necessary principles to business life. |
Field Study | |
Peer Review | |
Expression | |
Brainstorming/ Six tihnking hats | |
Individual study and homework | |
Lesson | |
Thesis Preparation |
Written Exam (Open-ended questions, multiple choice, true-false, matching, fill in the blanks, sequencing) | |
Oral Examination | |
Homework | |
Application | |
Observation | |
Bilgisayar Destekli Sunum | |
Tez Sunma | |
Staj/ Yerinde Uygulama Değerlendirmesi |
Semester Requirements | Number of Activities | Level of Contribution |
Midterms | 1 | % 40 |
Final | 1 | % 60 |
total | % 100 | |
PERCENTAGE OF SEMESTER WORK | % 40 | |
PERCENTAGE OF FINAL WORK | % 60 | |
total | % 100 |
Activities | Number of Activities | Workload |
Course Hours | 16 | 48 |
Field Work | 16 | 96 |
Midterms | 1 | 12 |
Final | 1 | 15 |
Total Workload | 171 |