INTERNAL AUDIT

Overview

Lecturer

Oana Raluca Ivan

Seminar tutor

Oana Raluca Ivan

Type of course

Compulsory

Language of instruction

Romanian

Erasmus language

English

Domain

Accounting

Field of study

Accounting and Management Information Systems

Form of education

Full-time

Form of instruction

Class

Credit awarded by

Grade

Teaching methods

Lecture, conversation, exemplification.

Entry requirements

-

Aims

- Toacquire fundamental knowledg eabout the aims and methods in the field of internal audit;

- To know the main principles, procedures, technics, instruments used to perform an internal audit mission;

- To form and open-minded epistemic attitude related tot he field ofinternal audit.

Course contents

1.Introductiontointernal audit 2.Standardization of internal audit 3.International set of Internal Audit Standards 4.Internal audit andinternal control – function of the management’s entity 5.Risks as a fundamental in performing and internal audit mission

Learning outcomes

• Knowledge and understanding of the fundamental concepts, theories, andmethods in the field and speciality area; • Use of fundamental knowledge in order to explainand interpret various types of concepts, situations, processes, projects, etc. associated to the field; • Adequateuse of standard assessment methods and criteria in orderto evaluate the quality, merits and limits of various processes, programs, projects, concepts, theories, and methods, etc.; • Drawing up professional projects using several methods and principles acknowledged in the field.

Assessment

Written exam – 70%; verification during semester – 30%.

Overview

Aims

Course contents

Learning outcomes

Assessment

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