Accounting, Audit and Control in Public and Private Institutions 2400-PL3SL089B
1. Audit and control of the public and commercial institutions – introduction;
2. Methodology of writing the B.A. thesis;
3. Methodology of audit in the public bodies;
4. Student’s presentations;
5. Functioning of managerial control in the public institutions;
6. Internal audit standards;
7. Audit methodology in the commercial institutions;
8. Audit and control risk management;
9. Strategic audit – methodology;
10. Financial audit – methodology;
11. Public institutions accounting;
12. B.A. theses presentations.
Estimated student workload: 11 ECTS × 25 h = 275 h
(K) – contact hours, (S) – independent study hours
Meetings: 30 h (K), 0 h (S)
Student’s own work on writing the thesis: 0 h (K), 210 h (S)
Preparation for the defense: 0 h (K), 35 h (S)
Total: 30 h (K) + 245 h (S) = 275 h
Type of course
Prerequisites (description)
Course coordinators
Learning outcomes
After completing the course, the student:
IN TERMS OF KNOWLEDGE:
Knows the principles of drafting, the structure, and formal requirements of a diploma thesis, as well as the procedures for its submission and defense.
Understands the importance of methodological consistency, correctness of reasoning, and academic integrity in the final version of the diploma thesis.
IN TERMS OF SKILLS:
Is able to independently develop and edit a complete diploma thesis, integrating the theoretical, empirical, and conclusion sections.
Is able to synthesize literature and research results and formulate logical and well-founded conclusions.
Is able to prepare for the thesis defense, including presenting its objectives, methods, and results, and responding to questions.
IN TERMS OF COMPETENCIES:
Is prepared to responsibly and timely complete the diploma project, with respect for academic ethics.
Demonstrates maturity in accepting feedback from the supervisor and reviewer and is ready to reflect critically on their own work.
Finance and Accounting:
K_W01, K_W02, K_W03, K_W04, K_U01, K_U02, K_U03, K_U04, K_U05, K_U06, K_U07, K_K01, K_K02
Assessment criteria
Attendance during the lectures is obligatory (max. 2 unexcused absences). First semester requirements are: presentation of theme and idea of B.A. thesis. A condition of fulfillment of the second semester is a presentation of B.A. thesis.
Bibliography
Meritum, Rachunkowość. Rachunkowość i sprawozdawczość finansowa, Wolters Kluwer Business, Warszawa 2009
W. Gabrusewicz, Z. Kołaczyk, Rachunkowość finansowa część II (zaawansowana), Stowarzyszenie księgowych w Polsce, Warszawa 2008
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: