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| MLY5570 | Public Fiscal Auditing | 3+0+0 | ECTS:7.5 | | Year / Semester | Spring Semester | | Level of Course | Second Cycle | | Status | Elective | | Department | DEPARTMENT of PUBLIC FINANCE | | Prerequisites and co-requisites | None | | Mode of Delivery | | | Contact Hours | 14 weeks - 3 hours of lectures per week | | Lecturer | Dr. Öğr. Üyesi Muhammet AKTUĞ | | Co-Lecturer | Prof Dr. Cemil RAKICI | | Language of instruction | Turkish | | Professional practise ( internship ) | None | | | | The aim of the course: | | This course aims to improve students' knowledge about fiscal audits. |
| Programme Outcomes | CTPO | TOA | | Upon successful completion of the course, the students will be able to : | | | | PO - 1 : | Define the basic concepts deal with auditing. | 1 | 1, | | PO - 2 : | Cognize government financial audit techniques and government financial audit legislation. | 1 | 1, | | PO - 3 : | Report the government financial audit results. | 4,5,7 | 3, | | PO - 4 : | Evaluate the audit results. | 5,10 | 3,5, | | PO - 5 : | Constitute efficiency audit mechanism. | 5,6 | 2,6, | | CTPO : Contribution to programme outcomes, TOA :Type of assessment (1: written exam, 2: Oral exam, 3: Homework assignment, 4: Laboratory exercise/exam, 5: Seminar / presentation, 6: Term paper), PO : Learning Outcome | | |
| Subject and contents of financial audit, financial audit in Turkey, financial audit of some public association, financial audit of local government, financial audit on independent budget associations, financial audit on budget except funds. |
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| Course Syllabus | | Week | Subject | Related Notes / Files | | Week 1 | Auditing concept and types | | | Week 2 | Auditing process | | | Week 3 | Relationship between budget systems and auditing | | | Week 4 | Public fiscal auditing of public organisations | | | Week 5 | Auditing units | | | Week 6 | Juridical auditing | | | Week 7 | Legislative auditing, Public fiscal auditing in Turkey | | | Week 8 | Mid-term exam | | | Week 9 | Auditing of expenditures | | | Week 10 | Auditing of revenues | | | Week 11 | Auditing of performance | | | Week 12 | Auditing of public goods | | | Week 13 | Auditing of autonomous budget | | | Week 14 | Fiscal auditing in local government | | | Week 15 | Fiscal auditing of public enterprises, Auditing of Funds | | | Week 16 | End-of-term exam | | | |
| 1 | Atay, C. 1999; Devlet Yönetimi ve Denetimi, Alfa Yayınları. | | | |
| 1 | Altuğ, F. 2000; Mali Denetim, Ezgi Kitabevi, Bursa. | | | |
| Method of Assessment | | Type of assessment | Week No | Date | Duration (hours) | Weight (%) | | Mid-term exam | 8 | | 1 | 30 | | In-term studies (second mid-term exam) | 12 | | 1 | 20 | | End-of-term exam | 16 | | 2 | 50 | | |
| Student Work Load and its Distribution | | Type of work | Duration (hours pw) | No of weeks / Number of activity | Hours in total per term | | Yüz yüze eğitim | 3 | 14 | 42 | | Arasınav için hazırlık | 10 | 6 | 60 | | Arasınav | 1 | 1 | 1 | | Ödev | 5 | 1 | 5 | | Kısa sınav | 1 | 1 | 1 | | Dönem sonu sınavı için hazırlık | 15 | 5 | 75 | | Dönem sonu sınavı | 10 | 4 | 40 | | Diğer 1 | 1 | 1 | 1 | | Total work load | | | 225 |
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