Introduction to Auditing and Internal Supervision
| Structure Type: | Study unit |
|---|---|
| Code: | TLS3403 |
| Type: | Compulsory / Professional Studies |
| Curriculum: | T-LT 2009 / 2009V / 2010 / 2011 / 2012 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 2 (2011-2012 / 2012-2013 / 2013-2014) |
| Credits: | 5 cr |
| Responsible Teacher: | Niittykoski, Jukka |
| Language of Instruction: | Finnish |
Courses
| Impl. | Group(s) | Study Time | Teacher(s) | Language | Classes | Enrolment |
|---|---|---|---|---|---|---|
| 1 | T-LT-2T | 2011-01-03 – 2011-04-29 | Jukka Niittykoski | Finnish | 2010-12-07 – 2011-01-09 | |
| 2 | T-LT-3T | 2011-08-29 – 2011-12-30 | Jukka Niittykoski | Finnish | 2011-08-19 – 2011-09-04 | |
| 3 | T-LT-2T | 2012-01-09 – 2012-06-01 | Jukka Niittykoski | Finnish | 2011-12-07 – 2012-01-15 | |
| 4 | T-LT-2T | 2013-01-07 – 2013-04-26 | Jukka Niittykoski | Finnish | 2012-12-07 – 2013-01-07 | |
| 5 | T-LT-2T | 2014-01-07 – 2014-05-30 | Jukka Niittykoski | Finnish | 2013-12-09 – 2014-01-10 | |
| 6 | T-LT-2T | 2015-01-05 – 2015-04-30 | Jukka Niittykoski | Finnish | 2014-12-08 – 2015-01-12 | |
| 7 | T-LT-2T | 2016-01-04 – 2016-04-30 | Jukka Niittykoski | Finnish | 2015-12-07 – 2016-01-10 | |
| 8 | T-LT-2T | 2017-01-09 – 2017-04-29 | Jukka Niittykoski | Finnish | 2016-12-12 – 2017-01-16 | |
| 9 | T-LT-2T, T-LT-3VK | 2018-01-08 – 2018-05-31 | Jukka Niittykoski | Finnish | 2017-12-11 – 2018-01-15 | |
| T-LT-2T, T-LT-3VT | P3 – P5 (2019-2020) | Finnish | 3 h |
The descriptions shown below are for the academic year: 2019-2020
Learning Outcomes
The student understands the fundamentals and tasks related to external and internal auditing. He is able to perform basic auditing tasks as well as prepare an auditors report and other reports.
Student's Workload
Total work load of the course: 135 h
- of which scheduled studies: 52 h
- of which autonomous studies: 83 h
Prerequisites / Recommended Optional Courses
Introduction to Financial Accounting
Contents
Aim and scope of audits, auditor qualifications, aims and methods of internal control, internal auditing.
Regional Impact
The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.
Internationality
The course content takes into account the region's businesses in the energy sector, as well as the specific features of international trade.
Recommended or Required Reading and Other Learning Resources/Tools
Tomperi, S. Tilintarkastus, Normeista käytäntöön. Uusin painos. Edita. Helsinki.
KPMG. Corporate Governance sisäisen valvonnan ja riskienhallinnan näkökulmasta. Edita. Helsinki.
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, exercises.
Assessment Criteria
1 the student understands some basics about Introduction to Auditing
3 the student understands well the basics about Introduction to Auditing and can apply learned issues in practice
5 the student understands excellent the basics about Introduction to Auditing and can to a great extent apply the learned issues in practice
Assessment Methods
Written test 100%. Assessment on scale (0-5). Exercises (passed/failed).