Information Package / Course Catalogue
External Auditing Dependent on Capital Market
Course Code: MKS209
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

The student is informed about the information systems regulations in the capital market in order to protect the rights and interests of investors in the functioning and development of the capital market in a reliable, transparent, effective, stable, fair and competitive environment.

Course Content

Within the scope of the Capital Markets Law No. 6362, the basic concepts of understanding the operating principles of information systems and information systems auditing are defined and the information systems auditing activity process is explained with its stages.

Name of Lecturer(s)
Ins. Hatice BAŞKAYA
Learning Outcomes
1.To have knowledge about the application areas of the Capital Markets Law No. 6362
2.To understand the structural functioning of information systems within capital market institutions
3.To have knowledge about the concept of independent auditing
4.Application and management of information systems in financial markets
5.Information systems audit principles
Recommended or Required Reading
1.SPL Study Notes; Information Systems Management and Audit,www.spl.com.tr
2.SPL Study Notes; Comprehensive Capital Markets Legislation and Professional Rules,www.spl.com.tr
3.KGK, Independent Audit Legislation, www. kgk.gov.tr
4.BDDK, Regulation on Independent Audit of Information Systems and Business Processes, www.bddk.org.tr
Weekly Detailed Course Contents
Week 1 - Theoretical
SPK- Concept An Overview
Week 2 - Theoretical
Application Area of SPK Law and Its Relationship with Information Systems
Week 3 - Theoretical
Information Systems Management Concept
Week 4 - Theoretical
Elements/Functions of Information Systems Management
Week 5 - Theoretical
Information Systems Management Units
Week 6 - Theoretical
Information Systems Audit Concept
Week 7 - Theoretical
Information Systems Control Concept
Week 8 - Theoretical
The Concept of Materiality in Auditing
Week 9 - Theoretical
The Concept of Materiality and Risk in Auditing
Week 10 - Theoretical
Sampling Types in Audit
Week 11 - Theoretical
Capital Market Independent Auditing Standards
Week 12 - Theoretical
Conditions for Engaging in Independent Auditing Activities
Week 13 - Theoretical
Communiqué on the Report on Independent Audit of Information Systems and Business Processes
Week 14 - Theoretical
Code of Ethics for Independent Auditors and ISACA's Code of Ethics
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140228
Midterm Examination118018
Final Examination129029
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
OÇ-1
1
3
2
3
3
4
2
3
3
1
OÇ-2
3
3
2
3
3
4
2
3
3
1
OÇ-3
OÇ-4
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026