Bank audit

Course Code: SICADM 21-3 • Study year: II • Academic Year: 2024-2025
Domain: Accounting - Masters • Field of study: The accounting information system in assisting managerial decisions
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Attila Szora Tamas
Seminar tutor: Attila Szora Tamas
Form of education Full-time
Form of instruction: Class / Seminary
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Autumn
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 6

Course aims:

The discipline trains master's students skills and abilities to use the theoretical tools specific to auditing in concrete banking audit missions, both internally and externally.
Ability to identify procedures applicable to different bank audit missions, rules and concepts applicable to a bank audit mission;
Ability to know and understand: the basic concepts of banking audit, banking audit practices and procedures, the rules applicable in internal and external banking audit;

Course Entry Requirements:


Course contents:

1. Lessons from the international financial crisis - challenges for the audit of credit institutions;

2. International concerns for regulating the audit of the banking field;

3. The framework of internal and external audit activity in credit institutions;

4. The object of the statutory bank audit - the financial statements of credit institutions and central banks;

5. Statutory audit of credit institutions;

6. Internal audit within credit institutions.

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

1. Critical-constructive interpretation of audit and control phenomena at the level of economic agents and elaboration of reasoned value judgments;

2. Ability to organize and perform tasks specific to financial audit;

3. Diversification and completion of financial and accounting knowledge, interdisciplinary approach of economic operations in order to ensure the possibility of providing consulting services in the field of audit and control of economic agents;

Learning outcomes verification and assessment criteria:

Written exam -80%; Evaluation of the research paper-20%.

Recommended reading:

Briciu S., Socol A., Ivan R., Tamas A., Puțan A., Topor D.,, Audit financiar - aspecte teoretice și aplicații practice, Suport de curs și seminar, Seria Didactică a Universității 1 Decembrie 1918 Alba Iulia, ALBA IULIA, 2014, pp.1-100.
Domnișoru S., Audit statutar și comunicare financiară, Editura Economică, București, 2011, pp.10-90.
Socol A.,, Audit bancar, Suport de curs și seminar, Seria Didactică a Universității 1 Decembrie 1918, ALBA IULIA, 2013, pp.1-150.