| Teaching Staff
|
Prof. Dr. Coşkun İKİZLER |
| Language of Instruction |
Türkçe (Turkish) |
| Type Of Course |
Compulsory |
| Prerequisites |
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| Recommended Optional Programme Component |
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| Course Objectives |
This course is designed to provide students with basic information about internal controls and internal audit processes in health care organizations. This design is based on COSO Framework and International Internal Audit Professional Application Standards (ISPPIA). The lesson is two stages. The first phase aims to provide students with internal controls within the structure of corporate management and the second stage is to demonstrate the stages of the internal audit process. Students who complete this course will be able to analyze a health care organization in terms of risk and internal controls and provide recommendations on how an internal audit system should be designed in this institution. |
| Course Content |
The first part of the course is to review the topics related to health care organizations management and risk management and to relate them to internal controls. This section covers the components of the internal control, the principles related to them, the responsibility of management on internal controls on financial statements, and the COSO Framework. The second section includes internal audit topics such as audit strategy, audit approach, fraud control, ethical rules for internal auditors and planning, interview, test, worksheets, reporting. |
| Learning Outcomes (LO) |
Students who have successfully completed this course;
1.they will be able to identify the components of the internal control specified in the updated integrated framework of the COSO and the principles of these components.
2.they will be able to present the responsibility of the management for internal controls on financial statements.
3.follow ISPPIA and follow internal audit procedures.
4.they will be able to develop critical thinking skills needed for internal auditing in health care organizations.
5.they will be able to improve their ability to communicate between people.
6.they will understand the need for internal control for a healthy corporate management.
7.they will be able to explain the importance of internal controls on financial statements for institutions and independent auditors. |
| Mode of Delivery |
Face to face |
| Course Outline |
| Week |
Topics |
| 1. Week |
Introduction to Internal Audit in health care organizations |
| 2. Week |
International Professional Practices Framework: Authorized Guidance for Internal Audit |
| 3. Week |
Governance and Internal Audit |
| 4. Week |
Risk Management in health care organizations |
| 5. Week |
Business processes and risks in health care organizations |
| 6. Week |
Internal control in health care organizations |
| 7. Week |
Managing Internal Audit function in healthcare organizations |
| 8. Week |
Audit Sampling |
| 9. Week |
Managing Internal Audit function |
| 10. Week |
Proof of Audit and Worksheets |
| 11. Week |
Audit Sampling |
| 12. Week |
Executing Assurance Audit Procedures in health care organizations |
| 13. Week |
Transmission of Assurance Participation Results and Implementation of Follow-up Procedures in health care organizations |
| 14. Week |
Final exam |
|
| Assessment |
| |
Percentage(%) |
| Mid-term (%) |
40 |
| Quizes (%) |
|
| Homeworks/Term papers (%) |
|
| Practice (%) |
|
| Labs (%) |
|
| Projects/Field Work (%) |
|
| Seminars/Workshops (%) |
|
| Final (%) |
60 |
| Other (%) |
|
| Total(%) |
100 |
|
| Course Book (s) and/or References |
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| Work Placement(s) |
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| The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO) |
| PY1 | PY2 | PY3 | PY4 | PY5 | PY6 | PY7 | PY8 | PY9 | PY10 | PY11 | PY12 | PY13 | PY14 | ÖÇ1 | 1 | | | | | | 2 | | | | | | 4 | | ÖÇ2 | | | | | 4 | | | | | | | | | | ÖÇ3 | | | 2 | | | | | | 3 | | | | | 3 | ÖÇ4 | | | | | | 3 | | | | | | 5 | | | ÖÇ5 | | 5 | | | | | | | | | | | | | ÖÇ6 | 4 | | | | | | | | | | | | | 2 | ÖÇ7 | | | | | | | 3 | | | 3 | | | | |
|