Internal control 2600-DSFRdz/w3rogKW

Student should understanding the concepts, methods and standards of internal control and audit and indicating the possibility of their application in the practice of managing modern organizations; understand how the internal control and corporate governance system operates;
Skills: learn about certain methods and techniques used in carrying out audit tasks.
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1. Internal control: basic concepts, types, legal regulations
2. Internal control and accounting information system
3. Construction of internal control system
4. Internal control: models including COSO.
5. Risk and its analysis in the internal control system
6. Financial and accounting control – selected areas, methods and techniques of control
• Data processing area – general issues
• Area of settlements
• Sales area
• Area of fixed asset and intangible asset and intangible assets
• Area of wage handling and settlement with employees
• Area of cash management
7. Internal control and corporate supervision: substance, types and methods.
8. Internal control and internal audit Internal control and auditing of financial statements

Total hours – student workload (3 ECTS – 90 hours)
Classes (including pass and exam) – 30 hours
Reading literature for classes – 30 hours
Elaboration of written works and case studies – 20 hours
Preparation for passing / exam – 10 hours