Internal audit in the bank

Course: Educational program Accounting and Taxation

Structural unit: Faculty of Economics

Title
Internal audit in the bank
Code
ВБ 2.2
Module type
Вибіркова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2021/2022
Semester/trimester when the component is delivered
7 Semester
Number of ECTS credits allocated
4
Learning outcomes
PLO Define the essence of internal audit objects and understand their role and place in banking. PLO To have methodological tools for internal audit of banking institutions, international standards of professional practice of internal audit. Demonstrate an understanding of the specifics of internal audit practice. PLO Use theoretical, organizational and methodological principles of internal audit. PLO Be able to work both independently and in a team. Demonstrate independence and responsibility in work, professional respect for ethical principles, demonstrate respect for individual and cultural diversity.
Form of study
Prerequisites and co-requisites
Knowledge of business processes of the enterprise, accounting methodology and formation of financial reporting indicators, national and international financial reporting standards, modern information technologies in accounting and reporting, international auditing standards, methods of analytical research. Possession of skills of analysis, synthesis, processing and presentation of data, work with the regulatory framework, accounting, preparation of financial statements and control of accounting information.
Course content
The following are revealed: 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 department, development of regulations on the internal audit department and job descriptions of the internal auditor in the banks of Ukraine; performance standards and quality characteristics of internal audit; principles and procedures for the objective evaluation of evidence by an internal auditor to form independent conclusions; organization, planning and implementation of internal audit tasks; evaluation and documentation of information on achieving the objectives of the task, the formation of an adequate audit report to assess the activities of the bank.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, seminar, independent work
Assessment methods and criteria
Oral questioning, testing, performance of creative analytical and calculation works, presentation, control work, independent work
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Nina Ivanivna Dorosh
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics