Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Fall Semester | ||||
| Level of Course | 3rd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS MANAGEMENT (PHD) | ||||
| Pre-requisities and Co-requisites | None | ||||
| Mode of Delivery | Face to Face | ||||
| Teaching Period | 14 Weeks | ||||
| Name of Lecturer | AHMET TANÇ (atanc@nevsehir.edu.tr) | ||||
| Name of Lecturer(s) | ŞÜKRAN GÜNGÖR TANÇ, | ||||
| Language of Instruction | Turkish | ||||
| Work Placement(s) | None | ||||
| Objectives of the Course | |||||
| To define internal control, to make sure that students understand the importance of internal control and how the internal control system is established. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | They can make a report about internal control system of a company |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis. |
Examination |
| LO-2 | They can develope internal control structure of a company |
PO-1 The candidate can understand, analyze and interpret the basic concepts and functions of Business Science in expertise level, and can apply this ability in one or more fields such as Management and Organization, Marketing, Production Management, Quantitative Methods, Accounting and Finance in expertise level. PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis. PO-15 Besides academic career, the candidates can be employed at the public and private sectors, and may found their own research and/or consulting companies with their theoretical and practical knowledge. |
Examination |
| LO-3 | They find out the weakness and problems of internal control structure |
PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis. PO-15 Besides academic career, the candidates can be employed at the public and private sectors, and may found their own research and/or consulting companies with their theoretical and practical knowledge. |
Examination |
| LO-4 | Students will know how to set up internal control structure in a company |
PO-6 The candidate can discuss the new information in the field of business in a systematic manner, and can gain high level skills about research methods in the field. PO-7 The candidate can search theoretical and practical knowledge and skills which can gained in the field of Business Administration, can determine these knowledge and skills how it is used in practice and field analysis, can adapt and analyze these knowledge and skills, can make critical decisions, and can apply by reaching synthesis. PO-15 Besides academic career, the candidates can be employed at the public and private sectors, and may found their own research and/or consulting companies with their theoretical and practical knowledge. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| Defining internal control, making sure that students understand the importance of internal control and how the internal control system is established. | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Basics of Internal Auditing | Lecture |
| 2 | Basics of Control and Internal Auditing | Lecture |
| 3 | Components of Internal Control 1 | Lecture |
| 4 | Components of Internal Control 2 | Lecture |
| 5 | Components of Internal Control 3 | Lecture |
| 6 | Internal Control and Relation with Internal Auditing | Lecture |
| 7 | Internal Auditing Standards 1 | Lecture |
| 8 | mid-term exam | |
| 9 | Internal Auditing Standards 2 | Lecture |
| 10 | Code of Conducts | Lecture |
| 11 | Internal Auditing Activities and Auditing Approach 1 | Lecture |
| 12 | Internal Auditing Activities and Auditing Approach 2 | Lecture |
| 13 | Risk Based Auditing | Lecture |
| 14 | Selected Article Analyse about Internal Auditing 1 | Lecture |
| 15 | İç Denetim Konusunda Seçilmiş Makale Analizi 2 | Lecture |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Temel Ders Kitabı: İç Denetim ve İç Kontrol Değerleme Rehberi, Prof. Dr. Münevver Yılancı, Detay Yayıncılık, 3. Baskı, Ankara | |
| 2 | İç Denetim Uluslararası İç Denetim Standartları ile Uyumlu, Prof. Dr. Seval Kardeş Selimoğlu ve Doç. Dr. Cevdet Yiğit Özbek, Nobel Akademik Yayıncılık, 2018 | |
| Required Course instruments and materials | ||
| Projection apparatus, Articles and IIA International Internal Audit Standards (Red Book). | ||
| Assessment Methods | |||
| Type of Assessment | Week | Hours | Weight(%) |
| mid-term exam | 8 | 2 | 40 |
| Other assessment methods | |||
| 1.Oral Examination | |||
| 2.Quiz | |||
| 3.Laboratory exam | |||
| 4.Presentation | |||
| 5.Report | |||
| 6.Workshop | |||
| 7.Performance Project | |||
| 8.Term Paper | |||
| 9.Project | |||
| final exam | 16 | 2 | 60 |
| Student Work Load | |||
| Type of Work | Weekly Hours | Number of Weeks | Work Load |
| Weekly Course Hours (Theoretical+Practice) | 3 | 14 | 42 |
| Outside Class | |||
| a) Reading | 5 | 12 | 60 |
| b) Search in internet/Library | 3 | 10 | 30 |
| c) Performance Project | 3 | 4 | 12 |
| d) Prepare a workshop/Presentation/Report | 3 | 1 | 3 |
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 5 | 3 | 15 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 4 | 4 | 16 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 182 | ||