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:
• www.theiia.org
• https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Standards.aspx
• David M Griffiths, Riskbasedinternalauditing,edition 2015, http://www.internalaudit.biz