| 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) |
Learning the facts, concepts and principles related to tourism and hotel management |
|
| 2) |
Having a theoretical and practical knowledge at the basic level related to the field |
|
| 3) |
To be able to make analytical evaluations for tourism and travel sector |
|
| 4) |
Learning the basic laws and regulations and professional standarts that apply regarding the tourism sector in Turkey and physical environment associated with hotel management space, tools, and use acquainted with the technology, applying the ethical values, protecting the natural environment |
|
| 5) |
To be able to work efficiently in the tourism sector |
|
| 6) |
Learning the characteristics of the major tourist destinations to apply this knowledge in the tourism sector for Turkey and worldwide |
|
| 7) |
Organizing, coordinating and developing departments in accommodation organizations |
|
| 8) |
To be able to define and develop sales techniques and income management practices applied in accommodation and food and beverage companies |
|
| 9) |
Demonstrating the ability to apply professional working techniques in food and beverage establishments |
|
ISTANBUL OKAN UNIVERSITY INFORMATION PACKAGE / COURSE CATALOGUE
