Accounting, Audit and Control in Public and Private Institutions 2400-PLSM034B
1. Audit and control of the public and commercial institutions – introduction;
2. Methodology of writing the M.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. M.A. theses presentations.
Estimated student workload: 3 ECTS × 25 h = 75 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), 45 h (S)
Total: 30 h (K) + 45 h (S) = 75 h
Type of course
Prerequisites (description)
Course coordinators
Learning outcomes
After completing the course, the student:
IN TERMS OF KNOWLEDGE:
• Understands the principles of selecting and applying data analysis methods and research tools appropriate to the research problem.
• Knows the principles of interpreting empirical and theoretical research results in the context of existing subject literature.
IN TERMS OF SKILLS:
• Can independently conduct empirical research or theoretical analyses according to the adopted methodology.
• Can critically interpret obtained results and formulate preliminary research conclusions.
• Can develop and edit the main chapters of a master’s thesis, maintaining methodological and substantive coherence.
IN TERMS OF COMPETENCIES:
• Is prepared to independently and responsibly carry out complex research tasks.
• Demonstrates maturity in accepting substantive feedback from the supervisor and using it to improve the work.
Finance and Accounting:
K_W02, K_W03, K_W04, K_U01, K_U04, K_U05, K_U07, K_K01, K_K02, K_K03
Assessment criteria
Attendance during the lectures is obligatory (max. 2 unexcused absences). First semester requirements are: presentation of theme and idea of M.A. thesis. A condition of fulfillment of the second semester is a presentation of M.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: