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Arkistoitu opetusohjelma 2017–2018
Selaat vanhentunutta opetusohjelmaa. Voimassa olevan opetusohjelman löydät täältä.
HALJTA21 Internal control systems, internal auditing and risk management - 5 ECTS
Periods
Period I Period II Period III Period IV
Language of instruction
English
Type or level of studies
Intermediate studies
Course unit descriptions in the curriculum
Hallintotieteiden tutkinto-ohjelma
Faculty of Management

Learning outcomes

The aim of this course is to give students an introduction to the internal control framework and the basics of internal auditing in organizations. The course addresses internal control framework (COSO-ERM), internal auditing objectives, internal auditing planning, internal auditing process, internal auditing methods and reporting.

Learning objectives of the course are
- to know the central concepts of internal control and auditing
- to learn internal controls and control procedures
- to learn how the internal auditing proceeds from audit planning to audit reporting and follow-up
- to learn the basic internal auditing methods and how they can be used in practice
- to understand the benefits and limitations of internal control and auditing for organizations

After the course the student understands the internal control framework and how to use it in auditing. Furthermore, he/she knows the audit process from planning to reporting and is able to assess the internal control and risk management and governance processes of organizations.

Enrolment for University Studies

Enrolment time has expired

Teachers

Lasse Oulasvirta, Teacher responsible
Lasse.Oulasvirta[ät]uta.fi
Jaakko Rönkkö, Teacher responsible
Jaakko.Ronkko[ät]uta.fi

Teaching

7-Sep-2017 – 24-Oct-2017
Lectures 28 hours
Thu 7-Sep-2017 at 14-16, Päät ls D11
Tue 12-Sep-2017 at 14-16, Päät ls A4
Thu 14-Sep-2017 at 14-16, Pinni Paavo Koli
Tue 19-Sep-2017 at 14-16, Virta ls 109
Thu 21-Sep-2017 at 14-16, Pinni Paavo Koli
Tue 26-Sep-2017 at 14-16, Päät ls A4
Thu 28-Sep-2017 at 14-16, Pinni Paavo Koli
Tue 3-Oct-2017 at 14-16, Päät ls A1
Thu 5-Oct-2017 at 14-16, Pinni Paavo Koli
Tue 10-Oct-2017 at 14-16, Pinni ls B3116
Thu 12-Oct-2017 at 14-16, Pinni Paavo Koli
Tue 17-Oct-2017 at 14-16, Virta ls 109
Thu 19-Oct-2017 at 14-16, Pinni Paavo Koli
Tue 24-Oct-2017 at 14-16, PinniB 1097
Exercises

Evaluation criteria

kirjallinen tentti

harjoitustyö