PhD in Accounting and Auditing with a master's degree
PhD	TR-NQF-HE: Level 8	QF-EHEA: Third Cycle	EQF-LLL: Level 8

General course introduction information

Course Code:

MUDE604

Course Name:

Error and Fraud Control

Course Semester:

Spring

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:

PhD

TR-NQF-HE:8. Master`s Degree

QF-EHEA:Third Cycle

EQF-LLL:8. Master`s Degree

Mode of Delivery:

Face to face

Course Coordinator :

Assoc. Prof. HÜSEYİN MERT

Course Lecturer(s):

Assoc. Prof. HAKAN TAŞTAN

Course Assistants:

Course Objective and Content

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.

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
1) Can explain the concepts of error and cheating.
2) Can explain the criteria of the expert who is cheating auditor
Field Specific Competence
Competence to Work Independently and Take Responsibility
1) They can use the ways of collecting evidence, evaluating the evidence, determining the fraud

Lesson Plan

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

Sources

Course Notes / Textbooks:	Ders Hocasının kaynakları
References:	Ders notları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2	3
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.

Course - Learning Outcome Relationship

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.

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lesson
Thesis Preparation

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
Bilgisayar Destekli Sunum
Tez Sunma
Staj/ Yerinde Uygulama Değerlendirmesi

Assessment & Grading

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

Workload and ECTS Credit Grading

Activities	Number of Activities	Workload
Course Hours	16	48
Field Work	16	96
Midterms	1	12
Final	1	15
Total Workload		171