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FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of BUSINESS

Course Catalog
http://websecurity.ktu.edu.tr/DersBilgiPaketi/bolum.aspx?pid=75&lang=1
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İİBF
FACULTY of ECONOMICS and ADMINISTRATIVE SCIENCES / DEPARTMENT of BUSINESS /
Katalog Ana Sayfa
  Katalog Ana Sayfa  KTÜ Ana Sayfa   Katalog Ana Sayfa
 
 
ISL4034Internal Control System3+0+0ECTS:4
Year / SemesterSpring Semester
Level of CourseFirst Cycle
Status Elective
DepartmentDEPARTMENT of BUSINESS
Prerequisites and co-requisitesNone
Mode of Delivery
Contact Hours14 weeks - 3 hours of lectures per week
LecturerProf. Dr. Hasan ABDİOĞLU
Co-LecturerProf. Dr. Engin DİNÇ
Language of instructionTurkish
Professional practise ( internship ) None
 
The aim of the course:
To learn the necessary subjects for an effective internal control system by getting to know the internal control system.
 
Learning OutcomesCTPOTOA
Upon successful completion of the course, the students will be able to :
LO - 1 : To have theoretical knowledge in the field, to be able to use the knowledge they have2,71,
LO - 2 : Being able to act with the awareness of ethical principles and professional responsibility in the field2,71,
LO - 3 : Having sufficient awareness of the universality of social rights, justice, quality and cultural values, environmental awareness, occupational health and safety2,71,
LO - 4 : Ability to use information and communication technologies required by the field2,71,
LO - 5 : To be able to access different information sources related to the field and make numerical analysis and independent research.2,71,
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), LO : Learning Outcome

 
Contents of the Course
General information about the internal control system, definition, purpose and responsibilities of internal control, components of internal control, importance of management information system in internal control, legal regulations regarding internal control
 
Course Syllabus
 WeekSubjectRelated Notes / Files
 Week 1Information about the internal control system
 Week 2Definition, purpose and responsibilities of internal control
 Week 3 COSO pyramid and its elements
 Week 4 Components of internal control
 Week 5Design of internal control system
 Week 6Factors affecting the success of the internal control system
 Week 7Internal audit and internal control relationship
 Week 8System audit and internal control relationship
 Week 9midterm
 Week 10 Legislation on internal control
 Week 11The place and importance of management information system in internal control
 Week 12The place and importance of corporate governance understanding in internal control
 Week 13The place and importance of auditing standards in internal control
 Week 14 The place and importance of the accounting controller in internal control
 Week 15Internal control system reporting
 Week 16Final Exam
 
Textbook / Material
1Yılancı, Münevver F. İç Denetim ve İç Kontrol Değerleme Rehberi, Detay Yayıncılık
 
Recommended Reading
1Derici, Onur. İç Kontrol ve Risk Yönetimi, Bekad Yayınları
2Bozkurt, Nejat. Muhasebe Denetimi, Alfa Basın Yayım Dağıtım, İstanbul.
 
Method of Assessment
Type of assessmentWeek NoDate

Duration (hours)Weight (%)
Mid-term exam 9 04/2023 2 50
End-of-term exam 16 06/2023 2 50
 
Student Work Load and its Distribution
Type of workDuration (hours pw)

No of weeks / Number of activity

Hours in total per term
Yüz yüze eğitim 3 14 42
Sınıf dışı çalışma 2 14 28
Arasınav için hazırlık 2 7 14
Arasınav 1 1 1
Ödev 3 3 9
Kısa sınav 0 0 0
Dönem sonu sınavı için hazırlık 3 8 24
Dönem sonu sınavı 2 1 2
Total work load120