Akademik Dersler - Tanıtım

Last Updated: 30/09/2026

Code - Course Title	Course Type	Laboratory + Practice	ECTS
KMY510 - Public Financial Audit	II. SEMESTER	3 +0	6.0

Language of Instruction	Türkçe
Course Type	Elective Courses
Course Instructor(s)	DOÇ. DR. SÜLEYMAN KASAL
Mode of Delivery	Distance Education
Place of Delivery
Used Educational Platforms
Prerequisites	There is no prerequisite or co-requisite for this course.
Courses Recomended	There is no recommended optional programme component for this course.
Recommended Resources	Demirbaş, T.,Çetinkaya, Ö.(2018), “Kamu Mali Yönetiminde Kontrol ve Denetim”, Ekin Yayınevi, Bursa, 1.baskı.
Work Placement	N/A
Aims of the Course

Weeks	Learning Outcomes	Topics	Teaching Methods
Week - 1		Introduction to the course and course outcomes
Week - 2		Conceptual Foundations of Auditing
Week - 3		Types of Audits: Classification and Scope
Week - 4		The Structure of the Public Sector in Türkiye and the General Framework of Financial Audit
Week - 5		Administrative Audit: Internal Audit and Internal Control Systems
Week - 6		Legislative Audit (Grand National Assembly of Türkiye—TBMM)
Week - 7		The Court of Accounts (Sayıştay): Historical Evolution and Audit Functions
Week - 8		Turkish Court of Accounts Compliance and Financial Audit I - Planning
Week - 9		Turkish Court of Accounts Compliance and Financial Audit II – Implementing
Week - 10		Turkish Court of Accounts Compliance and Financial Audit III – Reporting and Monitoring
Week - 11		Turkish Court of Accounts Thematic Audit
Week - 12		Control and Audit of Public Enterprises
Week - 13		Current approaches in audit
Week - 14		Cases in audit and control

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Assessment Method and Passing Requirements
	Quamtity	Percentage (%)
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