Information Package / Course Catalogue
Public Finance Auditing
Course Code: ML456
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 to increase about public financial audit of students’ knowledge level.

Course Content

Description of public financial audit, aims and types of public financial audit, functions and importance of public financial audit, modern public financial audit and progress

Name of Lecturer(s)
Learning Outcomes
1.They comment about the concept and methodology of audit.
2.They are informed about the importance and function of public financial audit.
3.They learn duties and authority of Turkey’s public financial audit unit.
4.They comment about public financial audit structure of the developed and developing countries.
5.Explain with examples of the control of public spending and the role of its place in the public budget .
Recommended or Required Reading
1.Mali Denetim,2000,Figen Altuğ, Seçkin Yayınevi
Weekly Detailed Course Contents
Week 1 - Theoretical
The concept of audit
Week 2 - Theoretical
Types of auduit
Week 3 - Theoretical
Financial Management and Control
Week 4 - Theoretical
Models of audit of public financial management and control
Week 5 - Theoretical
Strategic management in public sector
Week 6 - Theoretical
Performance audit of public financial management
Week 7 - Theoretical
Public financial audit in Turkey
Week 8 - Theoretical
5018 Public Financial Management and Control Law-I
Week 9 - Theoretical
5018 Public Financial Management and Control Law-I
Week 10 - Theoretical
5018 Public Financial Management and Control Law-II
Week 11 - Theoretical
Administrative Auduit
Week 12 - Theoretical
Legislative Auditing
Week 13 - Theoretical
Supreme Audit
Week 14 - Theoretical
General evaluation
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%70
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory142370
Individual Work63230
Midterm Examination112113
Final Examination112113
TOTAL WORKLOAD (hours)126
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
4
4
3
3
5
3
5
3
5
3
OÇ-2
3
5
3
5
3
2
4
3
3
3
OÇ-3
3
5
3
5
3
5
3
5
3
3
OÇ-4
3
5
3
5
3
5
3
5
3
3
OÇ-5
3
5
3
5
3
5
3
5
3
5
Adnan Menderes University - Information Package / Course Catalogue
2026