Overview
Aims
The discipline trains master's students skills and abilities to use the theoretical tools specific to auditing in concrete banking audit missions, both internally and externally.
Ability to identify procedures applicable to different bank audit missions, rules and concepts applicable to a bank audit mission;
Ability to propose the most appropriate techniques and procedures applicable in a bank audit mission;
Course contents
1. Lessons from the international financial crisis - challenges for the audit of credit institutions;
2. International concerns for regulating the audit of the banking field;
3. The framework of internal and external audit activity in credit institutions;
4. The object of the statutory bank audit - the financial statements of credit institutions and central banks;
5. Statutory audit of credit institutions;
6. Internal audit within credit institutions.
Learning outcomes
1. Critical-constructive interpretation of audit and control phenomena at the level of economic agents and elaboration of reasoned value judgments;
2. Ability to organize and perform tasks specific to financial audit;
3. Diversification and completion of financial and accounting knowledge, interdisciplinary approach of economic operations in order to ensure the possibility of providing consulting services in the field of audit and control of economic agents;
Assessment
Written exam -80%; Evaluation of the research paper-20%.