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Course Details
KTO KARATAY UNIVERSITY
Graduate Education Institute
Programme of Business Administration Graduate Program With Thesis
Course Details
Course Code Course Name Year Period Semester T+A+L Credit ECTS
81511114 Internal Control System and Internal Auditing 1 Spring 2 3+0+0 7,5 7,5
Course Type Elective
Course Cycle Master's (Second Cycle) (TQF-HE: Level 7 / QF-EHEA: Level 2 / EQF-LLL: Level 7)
Course Language Turkish
Methods and Techniques -
Mode of Delivery Face to Face
Prerequisites -
Coordinator -
Instructor(s) Assoc. Prof. Aynur AKPINAR
Instructor Assistant(s) -
Course Instructor(s)
Name and Surname Room E-Mail Address Internal Meeting Hours
Assoc. Prof. Aynur AKPINAR - [email protected]
Course Content
After the bankruptcy of the company reshaped the world "ensuring the reliability of financial information provided on the axis of Business/Assurance Services and activities inside and outside the organization; Corporate Governance, Risk Management, internal control, internal audit concepts and these concepts are taught from an integrated perspective by considering their relationship to each other. In this context, the COSO internal control framework and its elements are discussed in detail and the internal audit activities are described. Fundamentals of Internal Auditing Fundamentals of Internal Control: The COSO Framework, Turkey Internal Audit in Independent Auditing Standards, Auditing Perspective of Internal Audit, Enterprise Risk Management Framework, Internal Audit and Corporate Governance, Internal Audit and Corporate Governance, Internal Audit Planning, Execution and Reporting, Internal Audit Documentation of Activities
Objectives of the Course
For protection of the enterprise's information assets and the activities of modern corporate governance/governance principles by explaining the students to gain perspective of different vision and, in this context, explaining the importance of internal control system and internal audit unit is to provide awareness and guidance on standards and practices of institutions in explaining students.
Contribution of the Course to Field Teaching
Basic Vocational Courses
Specialization / Field Courses
Support Courses
Transferable Skills Courses
Humanities, Communication and Management Skills Courses
Weekly Detailed Course Contents
Week Topics
1 Audit of Enterprises
2 Elements of Internal Audit
3 The Model of the Triple Line of Defense in the Enterprise
4 Scope and Benefits of Internal Audit
5 International Internal Audit Standards-Qualification Standards
6 International Internal Audit Standards-Performance Standards
7 International Internal Audit Standards-Performance Standards
8 Audit Programs for Certain Accounts
9 COSO Internal Control Framework -BDS 315-Elements of Internal Control
10 Corporate Governance - Risk Management - Internal Control - Internal Audit Relationship
11 The Importance of Internal Control Applications in Terms of Business Management - Internal control system
12 According to Law No. 5018, Internal Audit and Internal Control in the Public Sector
13 Internal Control and Internal Audit Practices in the World and in Turkey
14 Cases Related to Internal Control and Audit Techniques
Textbook or Material
Resources COSO İç Kontrol Bütünleşik Çerçevesi (COSO Internal Control Integrated Framework)
Denetim ve Güvence Hizmetleri, Türkmen Kitabevi, Ersin Güredin, İstanbul, 2014
Dr. Davut PEHLİVANLI – Modern İç Denetim, Beta Yayınevi, İstanbul, 2010.
TİDE-tide.org.tr
ECTS / Working Load Table
Quantity Duration Total Work Load
Course Week Number and Time 14 3 42
Out-of-Class Study Time (Pre-study, Library, Reinforcement) 14 6 84
Midterms 1 35 35
Quiz 0 0 0
Homework 1 30 30
Practice 0 0 0
Laboratory 0 0 0
Project 0 0 0
Workshop 0 0 0
Presentation/Seminar Preparation 0 0 0
Fieldwork 0 0 0
Final Exam 1 35 35
Other 0 0 0
Total Work Load: 226
Total Work Load / 30 7,53
Course ECTS Credits: 8