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.
Type of course
Prerequisites (description)
Course coordinators
Learning outcomes
A. Knowledge
1. The student knows the basic concepts related to auditing and control in public and private institutions;
2. The student has knowledge of the methodology of writing master's theses, requirements for master's theses, research hypotheses;
3. Presentations of MA thesis topics and plans;
4. The student knows what types of auditing standards are, including the standards of internal audit in the public finance sector, financial control standards, and the method of creating internal control regulations;
5. The student knows the basic types of audit methodology in private and public institutions;
S2A_W01, S2A_W03, S2A_W06
B. Skills
1. After completing the course, student is able to write a master's thesis, in accordance with the editorial rules and requirements set before master's thesis,
2. Student has an in-depth ability to assess the effectiveness and efficiency of public and private institutions
3. Can choose the appropriate set of variables to measure internal processes in the organization, as well as formulate a set of necessary measures
4. Student has the ability to build economic models
5. Is able to construct an appropriate set of data for the assessment of the functioning of public administration, also in the field of external effects
S2A_U01, S2A_U05, S2A_U08
C. Social competences
The student understands the need for a comprehensive system of measuring inputs and results in the enterprise, taking into account the immediate and further environment of the enterprise
S2A_K01, S2A_K06
Expected outcome of the seminar is preparation of M.A. thesis.
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: