Overview
Aims
Identify the operating conditions of corporate governance.
Establish the stages of the audit.
Identify national / international audit standards.
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.
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.
Assessment
Written test examination– 60%; Verification during semester – 40%.