ECON. AND ADM. SCIENCE
BUSINESS
Course Name   Internal Control
Semester Course Code Theoretical / Practice time ECTS
5 0603595 3 / 0 5
Course Degree Bachelor's degree
Course Language Turkish
Format of Delivery: Face to Face
Course Coordinator Assoc. Prof. Dr. Muhammet BEZİRCİ
Coordinator e-mail mbezirci selcuk.edu.tr
Instructors
Asistant Instructors
Arş. Gör. Merve ÖZ
Course Objectives Teaching the importance of internal control systems in order to realize corporate governance in business enterprises.
Basic Sciences Engineering Scinces Social Sciences Educational Sciences Artistic sciences Medical Science Agricultural sciences
10 0 90 0 0 0 0
Course Learning Methods and Techniquies
Week Course Content Resource
1 The definition and structure of internal control and the emergence of internal control
2 Standards of internal control
3 The models of internal control (COSO, COBIT)
4 COSO, ESAC and the others
5 Internal Control in terms of COSO
6 Control Activities, Information and Communication and Monitoring
7 Internal Control in terms of International Regulations
8 Mid-terms
9 Generally Accepted Auditing and Internal Control
10 U.S.A Generally Accepted Auditing and Internal Control System
11 AICPA Auditing Standards and Internal Control
12 U.S.A Board of Capital Market and Internal Control
13 The LAw of Sarbanes Oxley and Internal Control
14 International Auditing Standards with the number of 400 and internal control
15 Legal Regulations in Turkey and Internal Control
Assesment Criteria   Mid-term exam Final exam
  Quantity Percentage Quantity Percentage  
Term Studies : - - - -
Attendance / Participation : - - - -
Practical Exam : - - - -
Special Course Exam : - - - -
Quiz : - - - -
Homework : - - - -
Presentations and Seminars : - - - -
Projects : - - - -
Workshop / Laboratory Applications : - - - -
Case studies : - - - -
Field Studies : - - - -
Clinical Studies : - - - -
Other Studies : - - - -
Mid-term exam   1 40 - -
Final exam   - - 1 60
ECTS WORK LOAD TABLE   Number Duration
Course Duration : 15 4
Classroom Work Time : 15 2
Presentations and Seminars : - -
Course Internship : - -
Workshop / Laboratory Applications : - -
Field Studies : - -
Case studies : - -
Projects : - -
Homework : 2 5
Quiz : - -
Mid-term exam : 1 20
Final Exam : 1 30
ECTS 5
No COURSE LEARNING OUTCOMES CONTRIBUTION
D.Ö.Ç. 1 Having knowledge how internal control systems works
D.Ö.Ç. 2 The aim of internal control and in ths process responsibilities of management and auditors
D.Ö.Ç. 3 Evaluating the efficiency of designing internal control systems
D.Ö.Ç. 4 The legal regulations related to internal control in Turkey
D.Ö.Ç. 5 How internal control works in businesses with different approaches
D.Ö.Ç. 6 Getting knowledge about COSO approach
* 1: Zayıf - 2: Orta - 3: İyi - 4: Çok İyi
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