Infopaket

Internal audit at the enterprise

ВБ 2.1

Вибіркова дисципліна для ОП

First

2023/2024

7 Semester

4

PO01. To know and understand economic categories, laws, cause and effect and functional relationships that exist between processes and phenomena at different levels of economic systems. PLO02. To understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises. PLO03. Determine the essence of objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PLO04. To formulate and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information received for making management decisions.

Full-time form

1. Knowledge of the company's business processes, accounting methodology and formation of financial reporting indicators, national and international financial reporting standards, modern information technologies in accounting and reporting, international auditing standards, analytical research methods. 2. Possession of skills in analyzing, synthesizing, processing and presenting data, working with the regulatory framework, keeping records, preparing financial statements and controlling accounting information.

The following topics are covered: theoretical aspects of the essence, tasks and functions of internal audit in assessing and promoting the improvement of corporate governance, risk management and control processes; methods of creating organizational regulations of the internal audit service, development of regulations on the internal audit unit and job descriptions of the internal auditor at the enterprise; standards of activity and qualitative characteristics of internal audit; principles, policies and procedures for objective assessment by the internal auditor of evidence for forms

Lectures, seminars, independent work, credit

1. Oral questioning, discussion (SLO1; 2; 3; 4) - 12 points / 7.2 points; 2. Performing practical tasks (PH 1; 2; 3; 4) - 16 points / 9.6 points; 3. Testing (PH 1; 2; 3; 4) -12 points 17.2 points; 4. Module control work (2 MCW, 10 points max. each) (PH 1; 2; 3; 4) - 20 points / 12 points; 5. Independent work - individual tasks (PH 1; 2; 3; 4) - 20 points / 12 points; 6. Final control work (PH 1; 2; 3; 4) - 20 points / 12 points.

Ukrainiane