ECTS - Financial Audit
Financial Audit (MLY410) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Financial Audit | MLY410 | 8. Semester | 3 | 0 | 0 | 3 | 3 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | Compulsory Departmental Courses |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Demonstration, Drill and Practice. |
| Course Lecturer(s) |
|
| Course Objectives | The aim of the course is to increase students' knowledge about financial auditing. |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Public financial management and efficiency debates in the management of public resources; financial management system in the world in a comparative framework and recent reform practices; financial management in Turkey with the transition to the presidential system; macro planning and financial management; corporate planning, programming and budgeting; strategic planning and performance programmes and budgeting; internal control system; nature and scope of financial audit; compliance and efficien |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | Definition, History and Types of Auditing | Reading Relevant Sections in Basic and Auxiliary Resources |
| 2 | Audit Techniques and Methods | Reading Relevant Sections in Basic and Auxiliary Resources |
| 3 | General View of the Turkish Tax System and General Explanations About Tax Audit | Reading Relevant Sections in Basic and Auxiliary Resources |
| 4 | Independent Audit and Certified Public Accountant Audit | Reading Relevant Sections in Basic and Auxiliary Resources |
| 5 | Freedom of Interpretation and Evidence in Tax Audit | Reading Relevant Sections in Basic and Auxiliary Resources |
| 6 | roll call | Reading Relevant Sections in Basic and Auxiliary Resources |
| 7 | Widespread and Intensive Control | Reading Relevant Sections in Basic and Auxiliary Resources |
| 8 | Midterm | |
| 9 | Strategic planning, performance based budget | Reading Relevant Sections in Basic and Auxiliary Resources |
| 10 | Application Principles of Budgets | Reading Relevant Sections in Basic and Auxiliary Resources |
| 11 | Revenue Law, financial services unit | Reading Relevant Sections in Basic and Auxiliary Resources |
| 12 | Activity Reports and Final Accounts | Reading Relevant Sections in Basic and Auxiliary Resources |
| 13 | Internal control and internal audit | Reading Relevant Sections in Basic and Auxiliary Resources |
| 14 | General Evaluation | Temel ve Yardımcı Kaynaklarda İlgili Yerlerin Okunması |
| 15 | General Evaluation | Reading Relevant Sections in Basic and Auxiliary Resources |
| 16 | Final Exam |
Sources
| Course Book | 1. Mali Denetim, Figen Altuğ, Ezgi Kitabevi Yayınları, Bursa, 2000. |
|---|---|
| 2. Denetim, Ersin Güredin, Beta Yayınevi, İstanbul, 2000; Türk Denetim Kurumları, Başak Ataman Akgül, Türkmen Kitabevi, İstanbul, 2000. |
Evaluation System
| Requirements | Number | Percentage of Grade |
|---|---|---|
| Attendance/Participation | 1 | 10 |
| Laboratory | - | - |
| Application | - | - |
| Field Work | - | - |
| Special Course Internship | - | - |
| Quizzes/Studio Critics | - | - |
| Homework Assignments | - | - |
| Presentation | - | - |
| Project | - | - |
| Report | - | - |
| Seminar | - | - |
| Midterms Exams/Midterms Jury | 1 | 40 |
| Final Exam/Final Jury | 1 | 50 |
| Toplam | 3 | 100 |
| Percentage of Semester Work | 1 |
|---|---|
| Percentage of Final Work | 99 |
| Total | 100 |
Course Category
| Core Courses | X |
|---|---|
| Major Area Courses | |
| Supportive Courses | |
| Media and Managment Skills Courses | |
| Transferable Skill Courses |
The Relation Between Course Learning Competencies and Program Qualifications
| # | Program Qualifications / Competencies | Level of Contribution | ||||
|---|---|---|---|---|---|---|
| 1 | 2 | 3 | 4 | 5 | ||
| 1 | Have an advanced level of basic theoretical knowledge on the field of public finance in order to obtain the practical gains. | |||||
| 2 | Identify the issues related to the field of public finance by dealing with it within the framework of the methodological approach, and report and evaluate it from an analytical point of view. | |||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | |||||
| 4 | Develop policies and strategies for solving the problems by establishing the cause-effect relationship related to fiscal and economic issues through theoretical information and the discussions. | |||||
| 5 | Establish the relationship of public financial management and budget theory with public policies, he/she makes strong budget analysis, develop analysis on public finance and makes a link with the policy implementation | |||||
| 6 | Understand the tax theory, learning the legal structure, following the legal and financial developments and gaining a professional competence in tax matters effectively develop it. | |||||
| 7 | Have knowledge of accounting systems in private and public institutions and businesses, analyze and interpret the financial and financial structure of institutions with the knowledge and competence gained. | |||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | |||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | |||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | |||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | |||||
| 12 | While fulfilling its academic and professional responsibilities, develop an approach that respects s United Nations sustainable development goals, freedoms, rights of the disadvantaged groups, environment, cultural and moral values. | |||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | |||
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | |||
| Project | |||
| Report | |||
| Homework Assignments | |||
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 7 | 7 |
| Prepration of Final Exams/Final Jury | 1 | 20 | 20 |
| Total Workload | 75 | ||