Type of course: |
Compulsory |
Language of instruction: |
Romanian |
Erasmus Language of instruction: |
English |
Name of lecturer: |
Oana Raluca Ivan |
Seminar tutor: |
Oana Raluca Ivan |
Form of education |
Full-time |
Form of instruction: |
Lecture |
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 |
8 |
Course aims:
•To acquire fundamental knowledge about the aims and methods in thefield of internal audit and internal control ;
• To know the main principles, procedures, technics, instruments used to perform an internal audit mission and internal control missions ;
• Learning the skills necessary for carrying out an audit trainee in the context of relevant international trade rules
Course Entry Requirements:
None
Course contents:
1. Corporate Governance - Internal audit and internal control
2. The concept of internal control: defining, features of internal control; Models of internal control , internal control implementation
3. The objectives of internal controls and internal control system components . Implementation of internal control . Forms of internal control . Stages of internal control . Specific forms of internal control procedures
4. The internal control report and valorization Internal audit andinternal control – function of themanagement’s entity
5. The internal audit function within the organization - organization , role and objectives
6. The methodology of risk-based internal audit : procedures, techniques , samples and documentation
7. Internal Audit Report , communication, quality insurance, post- audit responsibilities
Teaching methods:
Lecture
Learning outcomes:
• Knowledge and understanding of the fundamental concepts, theories, andmethods in the field and specialityarea;
• Use of fundamental knowledge in ordertoexplainand interpret varioustypes of concepts, situations, processes, projects, etc. associatedtothefield;
Learning outcomes verification and assessment criteria:
Written exam – 50%; verification during semester – 50%.
Recommended reading:
information,
• www.theiia.org, website
, website
, 2021
, all
information,
• https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Standards.aspx, website
, website
, 2021
, all
• David M Griffiths,
Risk based internal auditing, http://www.internalaudit.biz, website
, website
, 2021
, all