ECTS - Financial Management and Audit I
Financial Management and Audit I (MLY403) Course Detail
| Course Name | Course Code | Season | Lecture Hours | Application Hours | Lab Hours | Credit | ECTS |
|---|---|---|---|---|---|---|---|
| Financial Management and Audit I | MLY403 | 3 | 0 | 0 | 3 | 5 |
| Pre-requisite Course(s) |
|---|
| N/A |
| Course Language | Turkish |
|---|---|
| Course Type | N/A |
| Course Level | Bachelor’s Degree (First Cycle) |
| Mode of Delivery | Face To Face |
| Learning and Teaching Strategies | Lecture, Demonstration, Discussion, Question and Answer. |
| Course Lecturer(s) |
|
| Course Objectives | To give information to students about financial audit |
| Course Learning Outcomes |
The students who succeeded in this course;
|
| Course Content | Effectiveness discussions in public financial management and management of public resources; financial management system and recent reform practices in the world in a comparative framework; 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 programs and budgeting; internal control system; the nature and scope of financial audit; |
Weekly Subjects and Releated Preparation Studies
| Week | Subjects | Preparation |
|---|---|---|
| 1 | The definition, history and types of audit | Reading basic and auxiliary sources |
| 2 | Audit Techniques and Methods | Reading basic and auxiliary sources |
| 3 | Overview of the Turkish Tax System and general remarks about tax audit | Reading basic and auxiliary sources |
| 4 | Independent audit and Certified Public Accountant auditing | Reading basic and auxiliary sources |
| 5 | Interpretation of tax and evidence of freedom | Reading basic and auxiliary sources |
| 6 | Inspection | Reading basic and auxiliary sources |
| 7 | Widespread and intensive audit | Reading basic and auxiliary sources |
| 8 | The process of budget spending, authorizing officer | Reading basic and auxiliary sources |
| 9 | Strategic planning, performance-based budget | Reading basic and auxiliary sources |
| 10 | The basis of implementation of budgets | Reading basic and auxiliary sources |
| 11 | Revenue law and the financial services unit | Reading basic and auxiliary sources |
| 12 | Annual Reports and Final Account | Reading basic and auxiliary sources |
| 13 | Internal control and internal audit | Reading basic and auxiliary sources |
| 14 | General assesment | Reading basic and auxiliary sources |
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 | - | - |
| 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 | 60 |
| Toplam | 2 | 100 |
| Percentage of Semester Work | |
|---|---|
| Percentage of Final Work | 100 |
| Total | 100 |
Course Category
| Core Courses | |
|---|---|
| Major Area Courses | |
| Supportive Courses | X |
| 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. | X | ||||
| 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. | X | ||||
| 3 | Understand, interpret and analyse economic and financial events, equipped with knowledge of certain disciplines, especially economics, business and law. | X | ||||
| 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. | X | ||||
| 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 | X | ||||
| 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. | X | ||||
| 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. | X | ||||
| 8 | Gain knowledge of macroeconomic framework and growth theory, including theoretical and country examples, evaluates economic developments from a theoretical perspective. | X | ||||
| 9 | Use foreign language in financial and economic fields, follow international literature, communicate on professional issues. | X | ||||
| 10 | Benefit from technological developments in studies specific to its field by using information technologies, digital developments and common software. | X | ||||
| 11 | Use qualitative and quantitative methods for the analysis of economic, financial, social and institutional events. | X | ||||
| 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. | X | ||||
ECTS/Workload Table
| Activities | Number | Duration (Hours) | Total Workload |
|---|---|---|---|
| Course Hours (Including Exam Week: 16 x Total Hours) | 16 | 3 | 48 |
| Laboratory | |||
| Application | 1 | 2 | 2 |
| Special Course Internship | |||
| Field Work | |||
| Study Hours Out of Class | |||
| Presentation/Seminar Prepration | 1 | 20 | 20 |
| Project | |||
| Report | |||
| Homework Assignments | 5 | 1 | 5 |
| Quizzes/Studio Critics | |||
| Prepration of Midterm Exams/Midterm Jury | 1 | 20 | 20 |
| Prepration of Final Exams/Final Jury | 1 | 30 | 30 |
| Total Workload | 125 | ||