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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 TimeTeacher(s)LanguageClassesEnrolment
1T-LT-2T2011-01-03 – 2011-04-29Jukka NiittykoskiFinnish 2010-12-07 – 2011-01-09
2T-LT-3T2011-08-29 – 2011-12-30Jukka NiittykoskiFinnish 2011-08-19 – 2011-09-04
3T-LT-2T2012-01-09 – 2012-06-01Jukka NiittykoskiFinnish 2011-12-07 – 2012-01-15
4T-LT-2T2013-01-07 – 2013-04-26Jukka NiittykoskiFinnish 2012-12-07 – 2013-01-07
5T-LT-2T2014-01-07 – 2014-05-30Jukka NiittykoskiFinnish 2013-12-09 – 2014-01-10
6T-LT-2T2015-01-05 – 2015-04-30Jukka NiittykoskiFinnish 2014-12-08 – 2015-01-12
7T-LT-2T2016-01-04 – 2016-04-30Jukka NiittykoskiFinnish 2015-12-07 – 2016-01-10
8T-LT-2T2017-01-09 – 2017-04-29Jukka NiittykoskiFinnish 2016-12-12 – 2017-01-16
9T-LT-2T, T-LT-3VK2018-01-08 – 2018-05-31Jukka NiittykoskiFinnish 2017-12-11 – 2018-01-15
 T-LT-2T, T-LT-3VTP3 – P5 (2019-2020) Finnish3 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 auditor’s 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).


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