COURSE UNIT TITLE

: PUBLIC FINANCIAL INSPECTION

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 5010 PUBLIC FINANCIAL INSPECTION COMPULSORY 3 0 0 5

Offered By

Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

PROFESSOR KAMIL TÜĞEN

Offered to

Public Finance

Course Objective

Increasing the student s review the capabilities of savings about the Public Financial Control

Learning Outcomes of the Course Unit

1   Has information about the importance and functions of the audit.
2   Can make comments about the structure of financial supervision in developed and developing countries.
3   Knows and can analyze the financial audit about the basic characteristics of public organizations in Turkey.
4   Evaluate audit practices of the European Union member states and Turkey.
5   Has information and can discuss about tax audits which in European Union member states and Turkey

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 Introduction to literature which is about the related to the course
2 The Importance and Functions of Financial Audit
3 Contemporary Public Financial Control and Developments
4 Public Finance Control and structure of the developed countries.
5 Public Finance Control and structure of the developing countries.
6 Financial control s basic characteristics of Turkish Public Organizations.
7 Mid-term exam
8 Financial control of general budget institutions.
9 Financial control of special budget organizations. Financial control of institutions Regulatory and Supervisory Organizations Financial control of Extra-Budgetary Funds
10 Financial control of Revolving Fund
11 Financial control of Budget Autonomous Organizations and The Bank of Provinces
12 Financial control of Social Security Institutions
13 Financial Audit of Local Administrations
14 Final

Recomended or Required Reading

Main source: Prof. Dr. Figen ALTUG, Financial Audit, Prof. Dr. Kamil TÜGEN, the Government Budget
Helpfull sources: Other domestic and foreign sources on the subject

Planned Learning Activities and Teaching Methods

Lectures and current events on the controversial practice of student-centered

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCGR FINAL COURSE GRADE MTE * 0.40 + FCG* 0.60
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.40 + RST* 0.60

Further Notes About Assessment Methods

None

Assessment Criteria

All learning outcomes are associated with the evaluation criteria.

Language of Instruction

Turkish

Course Policies and Rules

To be announced.

Contact Details for the Lecturer(s)

0 232 420 41 80 E-mail: kamil.tugen@deu.edu.tr

Office Hours

Thursday 09:30 to 17:00

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 2 28
Preparation for midterm exam 1 15 15
Preparation for final exam 1 24 24
Preparation for quiz etc. 0 0 0
Preparing assignments 1 10 10
Preparing presentations 1 2 2
Reading 0 0 0
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 125

Contribution of Learning Outcomes to Programme Outcomes

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