Auditing

General

• Code: Α11
• Semester: Κατ/νσης Εαρ Εξάμηνο
• Study Level: Undergraduate
• Course type: Specialization
• Teaching and exams language: Greek
• Teaching Methods (Hours/Week): Lectures (3)
• ECTS Units: 5
• Course homepage: https://elearning.cm.ihu.gr/course/view.php?id=333
• Instructors: Karagiorgos Alkiviadis
• Exams Schedule:
  • 21/06/2024, 11:00 - 13:00:
  • 21/06/2024, 11:00 - 13:00:

Course Contents

• Definition and meaning of auditing.
• Audit distinctions and categories of auditors.
• Audit project monitoring bodies.
• Internal control framework and internal control standards.
• Audit procedures.
• Asset control.
• Control of participants and securities.
• Inventory control.
• Claims control.
• Control of changes in net worth.
• Liability control.
• Checking provisions for risks and expenses.
• Control of cost of goods sold and cost of goods sold.

Educational Goals

The purpose of the course is for students to understand:

• The distinction between internal and external auditing, as well as the organizational function of auditing.
• The possible causes of discrepancies between planned and executed activities.
• The verification methodology.
• The functional organization of the internal audit function.
• The inclusion of internal auditing in the organization of a business.
• How to prepare audit methods for all levels of the organizational operation of businesses.

Upon successful completion of the course, the student will be able to:

• Plan the operation of the internal audit.
• Design the operating rules of internal audit in various categories of companies, in various management systems and in various economic sectors.
• Perform individual audit activities and verifications.
• Effectively use deviation identification tools.

General Skills

to be filled

Teaching Methods

• Face to face.

Use of ICT means

• Online guidance.
• Slides Projection in the classroom.
• Use of E-mail and onlne communication systems.
• Use of e-learning system (moodle).

Teaching Organization

Students Evaluation

to be filled

Recommended Bibliography

1. ΕΛΕΓΚΤΙΚΗ ΕΣΩΤΕΡΙΚΟΣ ΕΛΕΓΧΟΣ – ΘΕΩΡΙΑ ΚΑΙ ΕΦΑΡΜΟΓΕΣ Συγγραφείς: ΝΕΓΚΑΚΗΣ ΧΡΗΣΤΟΣ,ΤΑΧΥΝΑΚΗΣ ΠΑΝΑΓΙΩΤΗΣ Έτος Τρέχ. Έκδοσης 2017.
2. ΕΛΕΓΚΤΙΚΗ Συγγραφείς: ΓΕΩΡΓΙΟΣ ΑΛΗΦΑΝΤΗΣ Έτος Τρέχ. Έκδοσης  2018.
3. Εσωτερικός Έλεγχος Συγγραφείς: Δημήτριος Βασιλείου, Νικόλαος Ηρειώτης, Μάριος Μενεξιάδης, Δημήτριος Μπάλιος  Έτος Τρέχ. Έκδοσης 2017.

Related Research Journals

1. Journal of Accounting, Auditing and Finance.