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:

MUDE605

Course Name:

Auditing in Information Technologies

Course Semester:

Fall

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):

Prof. Dr. AYŞE PAMUKÇU
Öğr.Gör. B.Öğretim Elemanı

Course Assistants:

Course Objective and Content

Course Objectives:	Information is obtained by transforming the data into a usable, meaningful and useful form by processing. The entire complex structure for creating, changing, storing, using, duplicating, sharing, developing, integrating and interactive information; composes information technologies that function on a computer basis.
Course Content:	Information is obtained by transforming the data into a usable, meaningful and useful form by processing.

Learning Outcomes

The students who have succeeded in this course;

Learning Outcomes

1 - Knowledge
Theoretical - Conceptual
1) Control environment Risk identification Control actions Information and communication
2 - Skills
Cognitive - Practical
3 - Competences
Communication and Social Competence
Learning Competence
1) Application software System software
Field Specific Competence
Competence to Work Independently and Take Responsibility

Lesson Plan

Week	Subject	Related Preparation
1)	General structure of computer aided control techniques	Course Notes
2)	Definition and elements of computer assisted control techniques	Course Notes
3)	Continuous inspection	Course Notları
4)	Types of computer assisted control techniques	Course Notes
5)	Benefits of computer assisted control techniques
6)	Data analysis
7)	Data reliability in computer assisted control techniques
8)	Midterm
9)	Documentation of computer aided control techniques
10)	The effect of computer assisted audit on audit performance
11)	ACL introduction
12)	Computer aided audit examples
13)	Computer aided audit examples
14)
16)	Final Exam

Sources

Course Notes / Textbooks:	Ders Hocasının Kaynakları
References:	Ders Hocasının Notları

Course-Program Learning Outcome Relationship

Learning Outcomes	1	2
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	5
2)	Preparation and interpretation of financial statements in accordance with the standards	5
3)	Management of financial data	5
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
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
8)	To gain an interdisciplinary perspective.	5
9)	To be conscious about business ethics and social responsibility.	5
10)	To understand the basic principles of accounting and auditing and to apply the necessary principles to business life.	5

Learning Activity and Teaching Methods

Field Study
Peer Review
Expression
Brainstorming/ Six tihnking hats
Individual study and homework
Lab
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
Group project
Presentation
Reporting
Bilgisayar Destekli Sunum
Tez Sunma
Uzman / Jüri Değerlendirmesi
Case study presentation
Staj/ Yerinde Uygulama Değerlendirmesi
Yarışma

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