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)
Learning Outcomes
1.Gain knowledge about the scope of application of the Capital Markets Law No. 6362
2.Understands the structural functioning of information systems within capital market institutions
3.Gain an understanding of the concept of independent auditing
4.Analyzes the implementation and management of information systems in financial markets
5.Learns the fundamentals of information systems auditing
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 1 - Preparation Work
Conduct research on the topic
Week 2 - Theoretical
Application Area of SPK Law and Its Relationship with Information Systems
Week 2 - Preparation Work
Conduct research on the topic
Week 3 - Theoretical
Information Systems Management Concept
Week 3 - Preparation Work
Conduct research on the topic
Week 4 - Theoretical
Elements/Functions of Information Systems Management
Week 4 - Preparation Work
Conduct research on the topic
Week 5 - Theoretical
Information Systems Management Units
Week 5 - Preparation Work
Conduct research on the topic
Week 6 - Theoretical
Information Systems Audit Concept
Week 6 - Preparation Work
Conduct research on the topic
Week 7 - Theoretical
Information Systems Control Concept
Week 7 - Preparation Work
Conduct research on the topic
Week 8 - Theoretical
The Concept of Materiality in Auditing
Week 8 - Preparation Work
Conduct research on the topic
Week 9 - Theoretical
The Concept of Materiality and Risk in Auditing
Week 9 - Preparation Work
Conduct research on the topic
Week 10 - Theoretical
Sampling Types in Audit
Week 10 - Preparation Work
Conduct research on the topic
Week 11 - Theoretical
Capital Market Independent Auditing Standards
Week 11 - Preparation Work
Conduct research on the topic
Week 12 - Theoretical
Conditions for Engaging in Independent Auditing Activities
Week 12 - Preparation Work
Conduct research on the topic
Week 13 - Theoretical
Communiqué on the Report on Independent Audit of Information Systems and Business Processes
Week 13 - Preparation Work
Conduct research on the topic
Week 14 - Theoretical
Code of Ethics for Independent Auditors and ISACA's Code of Ethics
Week 14 - Preparation Work
Conduct research on the topic
Week 15 - Preparation Work
Week 16 - Preparation Work
Week 17 - Preparation Work
Week 18 - Preparation Work
Week 19 - Preparation Work
Week 20 - Preparation Work
Week 21 - Preparation Work
Week 22 - Preparation Work
Week 23 - Preparation Work
Week 24 - Preparation Work
Week 25 - Preparation Work
Week 26 - Preparation Work
Week 27 - Preparation Work
Week 28 - Preparation Work
Week 29 - Preparation Work
Week 30 - Preparation Work
Week 31 - Preparation Work
Week 32 - Preparation Work
Assessment Methods and Criteria
Type of AssessmentCountPercent
Assignment1%5
Quiz1%5
Midterm Examination1%30
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory140235
Assignment1303
Quiz1505
Midterm Examination110010
Final Examination120121
TOTAL WORKLOAD (hours)74
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
5
5
5
2
1
1
OÇ-2
4
4
4
3
1
1
2
OÇ-3
5
5
5
2
2
2
OÇ-4
4
5
5
3
2
2
4
OÇ-5
4
5
5
4
2
2
4
Adnan Menderes University - Information Package / Course Catalogue
2026