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.
Type of course
Prerequisites (description)
Course coordinators
Learning outcomes
Upon the course completion a student:
- is able to analyse public and private institutions’ internal audit and control systems using their internal data and appropriate accounting and organizational standards,
- is able to recognise the differences between strategic audit, financial audit, internal audit, control and controlling,
- is able to provide an explanation for effectiveness and efficiency of the public and private institutions using quantitative and qualitative data.
Expected outcome of the seminar is preparation of B.A. theses.
KW01, KW02, KW03, KU01, KU02, KW03, KK01, KK02, KK03
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: