Nevşehir Hacı Bektaş Veli University Course Catalogue
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| Year/Semester of Study | 1 / Spring Semester | ||||
| Level of Course | 2nd Cycle Degree Programme | ||||
| Type of Course | Optional | ||||
| Department | BUSINESS ADMINISTRATION | ||||
| 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 | |||||
| The aim of the course is to inform students about the concept and basic principles of cheating control. | |||||
| Learning Outcomes | PO | MME | |
| The students who succeeded in this course: | |||
| LO-1 | At the end of the course, the students will have theoretical knowledge on fraud supervision. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-2 | At the end of the course, the students will be able to interpret the rules of the audit profession regarding the practices in our country. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-3 | At the end of the course, students will learn the importance of materiality, suitability and reliability concepts in terms of auditing. |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| LO-4 | At the end of the course, the students will have mastered the basic concepts of supervised information technology |
PO-8 Have knowledge and skills intended for theoric and practice on ethics, legislative framework, auditing standards and deception by having information about basic audit principles and techniques and reporting the audits issues. |
Examination |
| PO: Programme Outcomes MME:Method of measurement & Evaluation |
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| Course Contents | ||
| International and National Regulations on the Definition and Development of Cheating Supervision, Approaches to Cheating Supervision, Techniques and Components Used in Cheating Supervision | ||
| Weekly Course Content | ||
| Week | Subject | Learning Activities and Teaching Methods |
| 1 | Cheating theory | Lecturing |
| 2 | Cheat control definition, scope | Lecturing |
| 3 | Cheat types | Lecturing |
| 4 | Cheating statements and internal control | Lecturing |
| 5 | Cheating, cheating investigations | Lecturing |
| 6 | Investigation techniques | Lecturing |
| 7 | Cheating audit plan, schedule | Lecturing |
| 8 | mid-term exam | |
| 9 | Cheating risk and appraisal | Lecturing |
| 10 | A Tool in Cheating Inspection: Data Mining | Lecturing |
| 11 | Case study | Lecturing, Exercises |
| 12 | Case study | Lecturing, Exercises |
| 13 | Reporting in cheat control | Lecturing |
| 14 | Role of internal audit in compliance with ethical rules | Lecturing |
| 15 | Preparing for the final exam | Lecturing |
| 16 | final exam | |
| Recommend Course Book / Supplementary Book/Reading | ||
| 1 | Pehlivanlı, Davut;Hile Denetimi Metodoloji ve Raporlama;Beta Yayınevi, İstanbul | |
| 2 | Bayraklı, Hasan Hüseyin, Cemal Elitaş ve Mehmet Erkan; Muhasebe Hata ve Hileleri, Ekin Basım Yayın, Bursa | |
| Required Course instruments and materials | ||
| Coursebooks and internet sources. | ||
| 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 | 3 | 14 | 42 |
| b) Search in internet/Library | 3 | 14 | 42 |
| c) Performance Project | 0 | ||
| d) Prepare a workshop/Presentation/Report | 0 | ||
| e) Term paper/Project | 0 | ||
| Oral Examination | 0 | ||
| Quiz | 0 | ||
| Laboratory exam | 0 | ||
| Own study for mid-term exam | 3 | 7 | 21 |
| mid-term exam | 2 | 1 | 2 |
| Own study for final exam | 3 | 7 | 21 |
| final exam | 2 | 1 | 2 |
| 0 | |||
| 0 | |||
| Total work load; | 172 | ||