INTERNAL AUDIT

Overview

Lecturer

Oana Raluca Ivan

Seminar tutor

Oana Raluca Ivan

Type of course

Elective (1 of 2)

Language of instruction

English

Erasmus language

English

Domain

Finance

Field of study

Finance and Banks

Form of education

Full-time

Form of instruction

Class

Credit awarded by

Grade

Teaching methods

Lecture, conversation, exemplification.

Entry requirements

-

Aims

• To acquire fundamental knowledge about the aims and methods in the field of internal audit ;

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

• To formed open-minded epistemic attitude related to the field of internal audit.

Course contents

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

Learning outcomes

• Knowledge and understanding of the fundamental concepts, theories, and methods in the field and specialty area; • Use of fundamental knowledge in order to explain and interpret various types of concepts, situations, processes, projects, etc. associated to the field; • Adequate use of standard assess methods and criteria in order to 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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