Infopaket

Internal control and risk management

ОК 1.31

Обов’язкова дисципліна для ОП

First

2021/2022

7 Semester

4

PLO2. 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. PLO3. Define the essence of objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PL06. Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of various forms of ownership, organizational and legal forms of management and economic activities. PL09. Identify and assess the risks of economic activity of enterprises.

Successful mastering of disciplines: "Accounting", "Financial Accounting", "Audit Theory", "Theory of Economic Analysis", "Business Analysis" and is logically combined with the parallel study of courses "Management Accounting", "Accounting for Economic Activities", " Enterprise reporting ", etc. Knowledge and understanding of economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems. Ability to apply methodological tools of accounting and analysis.

The curriculum consists of the following content modules: Content module 1 "Theoretical principles of internal control" considers internal control in the system of economic control, the essence, objectives and functions of internal control; control - audit process, its content, stages and participants; organization of verification of the implementation of decisions based on the results of control. Content module 2 "Methods of internal control" is devoted to the study of methods and organization of internal control and the reflection of information in financial statements.

Lectures, practical classes, independent work

The semester number of points is formed by the points obtained by the student based on the results of oral answers in laboratory classes, solving computational and analytical tasks, performing modular tests, tasks for self-study and final tests. Writing tests on the topics of two content modules and performing independent work. Content module 1 (includes topics 1-5) - test (Min. - 21 points, Max. - 35); content module 2 (topics 6-12 are included) - test work, independent work (Min. - 24 points, Max. - 40). The grade for the module test is calculated as the weighted average of all types of tasks on relevant topics. Assessment for independent work is calculated as a weighted average of all types of tasks on all topics. The assessment of an individual question or task and the maximum number of points for the work as a whole is indicated directly in the handouts of control and independent work by options.

Ukrainiane