Course Code: AA 314 • Study year: III • Academic Year: 2024-2025
Domain: Business Administration • Field of study: Business Administration
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Iulian Bogdan Dobra
Seminar tutor: Iulian Bogdan Dobra
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 4

Course aims:

Identify the operating conditions of corporate governance.
Establish the stages of the audit.
Identify national / international audit standards.

Course Entry Requirements:


Course contents:

Ch. 1 Definition, Role and Objectives of Audit; Ch. 2  Corporate Governance;  Ch. 3  Regulation and Coordination of Internal Audit in Romania; Ch. 4 Internal Public Audit and Its Role in the Process of Financial Resources Management; Ch. 5  Standardization of internal and financial audit; Ch. 6 Internal Audit Planning; Ch. 7 Financial Audit Planning; Ch. 8 Risk Management.   

Teaching methods:

Lecturing, Demonstrating, Calculus, Collaborating (i.e. Classroom discussion, Debriefing, Classroom Action Research).

Learning outcomes:

- Use of basic knowledge to explain and interpret various types of concepts, situations, processes, projects, etc. associated with the field;
- Application of basic principles and methods for solving well-defined problems/situations, typical of the field in conditions of qualified assistance;
- Appropriate use of standard evaluation criteria and methods to assess the quality, merits and limitations of processes, programs, projects, concepts, and methods.

Learning outcomes verification and assessment criteria:

Written test examination– 60%; Verification during semester – 40%.

Recommended reading:

Kagermann, H., Internal Audit, Handbook., Springer-Verlag, Berlin Heidelberg, 2008, book.
Fountain, L, Leading the Internal Audit Function, CRC PressTaylor & Francis Group, New York, 2016, book.
Renard, J.,, Theory and practice of internal audit, Ministry of Public Finance,, Bucureşti, 2003, book.