SKP519


Course Title Course Code Program Level
INTERNAL AUDIT IN HEALTH INSTITUTIONS SKP519 Health Services Administration (Non-thesis) M.A / M.Sc.

Course Term
(Course Semester)
Teaching and Learning Methods
Credits
Theory Practice Lab Projects/Field Work Seminars/Workshops Other Total Credits ECTS Credits
01
(Fall)
42 60 80 182 3 7,5

Teaching Staff Prof. Dr. Coşkun İKİZLER
Language of Instruction Türkçe (Turkish)
Type Of Course Compulsory
Prerequisites
Recommended Optional Programme Component
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
Work Placement(s)
The Relationship between Program Qualifications (PQ) and Course Learning Outcomes (LO)

 

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