Course Code: CIG 323 • Study year: III • Academic Year: 2024-2025
Domain: Accounting • Field of study: Accounting and Management Information Systems
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: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 4

Course 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 Entry Requirements:


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

Teaching methods:

Lecture, conversation, exemplification.

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.

Learning outcomes verification and assessment criteria:

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

Recommended reading:

• David M Griffiths, Riskbasedinternalauditing,edition 2015,