COURSE UNIT TITLE

: FINANCIAL AUDIT

DEGREE PROGRAMMES

Description of Individual Course Units

Course Unit Code Course Unit Title Type Of Course D U L ECTS
MAL 8015 FINANCIAL AUDIT COMPULSORY 2 0 0 3

Offered By

Distance Learning Non-Thesis Master of Public Finance

Level of Course Unit

Second Cycle Programmes (Master's Degree)

Course Coordinator

ASISTANT PROFESSOR AYŞE GÜNAY BEKAR

Offered to

Distance Learning Non-Thesis Master of Public Finance

Course Objective

To have knowledge about that the Government for the provision of public services to meet the public expenditure and that expenditure audit is necessary to give information about all the activities for the purpose of the collection of revenues.

Learning Outcomes of the Course Unit

1   Have knowledge about audit, fiscal auditing and components.
2   Have knowledge about fiscal auditing types.
3   Have knowledge about organizations of fiscal auditing and their functions.
4   Explain that The role of the public expenditure auditing and illustrate its place in the public budget.
5   Have knowledge about tax auditing and its functions.
6   Analyse that result of tax auditing types.
7   Analyse that Tax auditing prevents the underground economy.
8   Find the solution that tax auditing prevents the underground economy.

Mode of Delivery

Face -to- Face

Prerequisites and Co-requisites

None

Recomended Optional Programme Components

None

Course Contents

Week Subject Description
1 The presentation of Lecture Literature
2 Audit, Fiscal auditing and components.
3 Internal Control Continuum in enumerated 5018 Act.
4 Internal Audit in enumarated 5018 Act and The Internal Audit Coordination Board.
5 Budget Control and types in TUrkey
6 Organizations of fiscal audit.
7 Turkish Cort of Accounts and external audit.
8 Tax auditing and types.
9 Inspection, Widespread tax audit, Internal Rewiev.
10 Tax Inspections
11 The underground economy in Turkey and effectiveness of tax audit
12 Advices about providing effectiveness of fiscal audit.

Recomended or Required Reading

It will be announced.

Planned Learning Activities and Teaching Methods

Lecture and students will prepare presentations, lectures on topics of discussions.

Assessment Methods

SORTING NUMBER SHORT CODE LONG CODE FORMULA
1 MTE MIDTERM EXAM
2 FCG FINAL COURSE GRADE
3 FCG FINAL COURSE GRADE MTE * 0.20 + FIN* 0.80
4 RST RESIT
5 FCGR FINAL COURSE GRADE (RESIT) MTE * 0.20 + RST* 0.80


Further Notes About Assessment Methods

It will be announced.

Assessment Criteria

The students will be encouraged to participate the lecture by their presentations. They will have date information and participate in lecture actively by their presentations. Their knowledge will be evaluated by presentation marks. Their information about public finance and dept management will also be evaluated by mid-term and final exams.

Language of Instruction

Turkish

Course Policies and Rules

It is aimed to encourage student to participate in lecture actively during the process.

Contact Details for the Lecturer(s)

Mobile Tel: 0 533 367 35 14 , ayse.gunay@deu.edu.tr

Office Hours

On Tuesday 13.30-14.30

Work Placement(s)

None

Workload Calculation

Activities Number Time (hours) Total Work Load (hours)
Lectures 14 3 42
Preparations before/after weekly lectures 14 1 14
Preparation for midterm exam 1 7 7
Preparation for final exam 1 7 7
Preparing presentations 1 7 7
Preparing assignments 1 6 6
Final 1 2 2
Midterm 1 2 2
TOTAL WORKLOAD (hours) 87

Contribution of Learning Outcomes to Programme Outcomes

PO/LOPO.1PO.2PO.3PO.4PO.5PO.6PO.7PO.8
LO.111
LO.21
LO.311
LO.411
LO.511
LO.611
LO.711
LO.8

CONTACT INFORMATION
Dokuz Eylül Üniversitesi Cumhuriyet Bulvarı No: 144 35210 Alsancak / İZMİR
Phone: +90(232) 412 12 12 - Fax: +90 (232) 464 81 35

Copyright 2015 DEÜ. BİD

HOME / ABOUT US / DEGREE PROGRAMMES / GENERAL INFORMATION FOR STUDENTS / INTERNATIONAL RELATIONS