Information Package / Course Catalogue - Adnan Menderes University

General Information Unit Staff Academic Information Programme Outcomes Course Structure Diagram Contact Information

Person Responsible for Information Package

Prof. Aynur UÇKAÇ

Prof. Şansel ÖZPINAR

Assoc. Prof. Sercan YAVAN

Lec. Demet AKDENİZ

Lec. Erkam SARI

Lec. Gülizar Seda YILMAZ

Lec. Tarık ILİMAN

Audit of Public Finance

Course Code	: MLY417
Course Type	: Area Elective
Couse Group	: First Cycle (Bachelor's Degree)
Education Language	: Turkish
Work Placement	: N/A

Theory	: 3
Prt.	: 0
Credit	: 3
Lab	: 0
ECTS	: 5

Objectives of the Course

The aim of this course is to teach the fundamental principles of public financial auditing, audit processes, and audit tools. It aims to provide students with knowledge about auditing public financial management, tracking expenditures, and issues related to accountability and transparency. Additionally, the course will focus on public financial auditing practices in Türkiye and worldwide, audit reports, and the economic impacts of these reports.

Course Content

This course covers the fundamental concepts of public financial auditing, audit processes, and the tools used in auditing. It focuses on monitoring public financial management, auditing expenditures, and issues related to accountability and transparency. Additionally, the course examines public financial auditing practices in Turkey, the preparation of audit reports, and the economic impacts of these reports. The course aims to provide students with a comprehensive perspective on public sector auditing.

Name of Lecturer(s)

Learning Outcomes

1.	The student will be able to explain the fundamental principles of public financial auditing and the auditing processes.
2.	The student will be able to analyze the processes of auditing public expenditures, borrowing, and tax audits.
3.	The student will be able to discuss public financial auditing practices in Turkey and the process of preparing audit reports.
4.	The student will be able to understand the relationship between public financial auditing and the principles of transparency, accountability, and auditing.
5.	The student will be able to compare and evaluate international public financial auditing standards with the practices in Turkey.

Recommended or Required Reading

1.	Kamu Mali Yönetimi ve Denetimi (2018), Kamil Tüğen, Ekin Kitabevi
2.	Kamu Mali Yönetiminde Kontrol ve Denetim (2018), Özhan Çetinkaya- Tolga Demirbaş, Ekin Kitabevi

Weekly Detailed Course Contents

Week 1 - Theoretical

Introduction to Public Financial Auditing; Definition of public financial auditing, its importance, and its contribution to public financial management.

Week 2 - Theoretical

Principles of Public Financial Auditing; Auditing principles, independence, objectivity, accuracy, and transparency.

Week 3 - Theoretical

Public Financial Auditing Processes; Steps in public financial auditing, audit planning, and implementation phases.

Week 4 - Theoretical

Audit Tools and Methods; Audit tools, techniques, and monitoring methods used in auditing.

Week 5 - Theoretical

Auditing Public Expenditures; Monitoring public expenditures, expenditure discipline, and budget compliance.

Week 6 - Theoretical

Public Borrowing and Auditing; Monitoring public debt, borrowing strategies, and debt management.

Week 7 - Theoretical

Internal Auditing and Public Financial Auditing; Internal auditing, audit reports, and the role of internal audit in the auditing process.

Week 8 - Theoretical

Customs and Tax Auditing; Tax and customs operations auditing, tax declarations, and tax audit reports.

Week 9 - Theoretical

Transparency and Accountability in Public Auditing; Transparency in public auditing, accountability, and public disclosure of audits.

Week 10 - Theoretical

Public Financial Auditing in Türkiye; Public financial auditing practices in Turkey, audit institutions, and regulations.

Week 11 - Theoretical

International Public Financial Auditing Practices; International auditing standards, OECD, IMF, and other applications.

Week 12 - Theoretical

Political Impacts of Public Financial Auditing; The political impact of public financial auditing, audit independence, and political pressures.

Week 13 - Theoretical

Economic Effects of Public Financial Auditing; The economic impact of public financial auditing on growth, development, and fiscal stability.

Week 14 - Theoretical

General Review and Case Studies; Overall course review, case analyses, and discussions on public financial auditing.

Assessment Methods and Criteria

Type of Assessment	Count	Percent
Midterm Examination	1	%40
Final Examination	1	%60

Workload Calculation

Activities	Count	Preparation	Time	Total Work Load (hours)
Lecture - Theory	14	3	3	84
Practice Examination	1	12	1	13
Midterm Examination	1	24	1	25
TOTAL WORKLOAD (hours)				122

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	3	4	2	4	3	5	4	2	3
OÇ-2	5	4	3	2	4	4	4	4	2	3
OÇ-3	5	3	4	2	4	3	4	4	2	3
OÇ-4	4	3	4	2	4	3	4	4	2	2
OÇ-5	5	4	3	2	4	3	4	4	2	2