{"id":3095,"date":"2023-06-08T13:06:04","date_gmt":"2023-06-08T10:06:04","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=3095"},"modified":"2024-06-09T22:47:30","modified_gmt":"2024-06-09T19:47:30","slug":"%ce%b111","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/%ce%b111\/","title":{"rendered":"Auditing"},"author":6,"template":"","meta":[],"semester":[68],"course_type":[14],"acf":{"code":"\u039111","semester":[68],"level":"1","teaching_activities":{"activity_1":{"description":"Lectures","weekly_hrs":3,"ects":5},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":14,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=333","prerequisites":"","instructors":[1451],"coordinator":"","content":"<ul>\r\n \t<li>Definition and meaning of auditing.<\/li>\r\n \t<li>Audit distinctions and categories of auditors.<\/li>\r\n \t<li>Audit project monitoring bodies.<\/li>\r\n \t<li>Internal control framework and internal control standards.<\/li>\r\n \t<li>Audit procedures.<\/li>\r\n \t<li>Asset control.<\/li>\r\n \t<li>Control of participants and securities.<\/li>\r\n \t<li>Inventory control.<\/li>\r\n \t<li>Claims control.<\/li>\r\n \t<li>Control of changes in net worth.<\/li>\r\n \t<li>Liability control.<\/li>\r\n \t<li>Checking provisions for risks and expenses.<\/li>\r\n \t<li>Control of cost of goods sold and cost of goods sold.<\/li>\r\n<\/ul>","goals":"The purpose of the course is for students to understand:\r\n<ul>\r\n \t<li>The distinction between internal and external auditing, as well as the organizational function of auditing.<\/li>\r\n \t<li>The possible causes of discrepancies between planned and executed activities.<\/li>\r\n \t<li>The verification methodology.<\/li>\r\n \t<li>The functional organization of the internal audit function.<\/li>\r\n \t<li>The inclusion of internal auditing in the organization of a business.<\/li>\r\n \t<li>How to prepare audit methods for all levels of the organizational operation of businesses.<\/li>\r\n<\/ul>\r\nUpon successful completion of the course, the student will be able to:\r\n<ul>\r\n \t<li>Plan the operation of the internal audit.<\/li>\r\n \t<li>Design the operating rules of internal audit in various categories of companies, in various management systems and in various economic sectors.<\/li>\r\n \t<li>Perform individual audit activities and verifications.<\/li>\r\n \t<li>Effectively use deviation identification tools.<\/li>\r\n<\/ul>","skills":"to be filled","teaching_methods":"<ul>\r\n \t<li>Face to face.<\/li>\r\n<\/ul>","ict_usage":"<ul>\r\n \t<li>Online guidance.<\/li>\r\n \t<li>Slides Projection in the classroom.<\/li>\r\n \t<li>Use of E-mail and onlne communication systems.<\/li>\r\n \t<li>Use of e-learning system (moodle).<\/li>\r\n<\/ul>","teaching_organization":{"activity_1":{"description":"Lectures","workload":39},"activity_2":{"description":"Assignment(s)","workload":35},"activity_3":{"description":"Personal Study","workload":51},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"to be filled","bib_textbooks":"<ol>\r\n \t<li>\u0395\u039b\u0395\u0393\u039a\u03a4\u0399\u039a\u0397 \u0395\u03a3\u03a9\u03a4\u0395\u03a1\u0399\u039a\u039f\u03a3 \u0395\u039b\u0395\u0393\u03a7\u039f\u03a3 - \u0398\u0395\u03a9\u03a1\u0399\u0391 \u039a\u0391\u0399 \u0395\u03a6\u0391\u03a1\u039c\u039f\u0393\u0395\u03a3 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u039d\u0395\u0393\u039a\u0391\u039a\u0397\u03a3 \u03a7\u03a1\u0397\u03a3\u03a4\u039f\u03a3,\u03a4\u0391\u03a7\u03a5\u039d\u0391\u039a\u0397\u03a3 \u03a0\u0391\u039d\u0391\u0393\u0399\u03a9\u03a4\u0397\u03a3 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2017.<\/li>\r\n \t<li>\u0395\u039b\u0395\u0393\u039a\u03a4\u0399\u039a\u0397 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u0393\u0395\u03a9\u03a1\u0393\u0399\u039f\u03a3 \u0391\u039b\u0397\u03a6\u0391\u039d\u03a4\u0397\u03a3 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2\u00a0 2018.<\/li>\r\n \t<li>\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u0394\u03b7\u03bc\u03ae\u03c4\u03c1\u03b9\u03bf\u03c2 \u0392\u03b1\u03c3\u03b9\u03bb\u03b5\u03af\u03bf\u03c5, \u039d\u03b9\u03ba\u03cc\u03bb\u03b1\u03bf\u03c2 \u0397\u03c1\u03b5\u03b9\u03ce\u03c4\u03b7\u03c2, \u039c\u03ac\u03c1\u03b9\u03bf\u03c2 \u039c\u03b5\u03bd\u03b5\u03be\u03b9\u03ac\u03b4\u03b7\u03c2, \u0394\u03b7\u03bc\u03ae\u03c4\u03c1\u03b9\u03bf\u03c2 \u039c\u03c0\u03ac\u03bb\u03b9\u03bf\u03c2\u00a0 \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2017.<\/li>\r\n<\/ol>","bib_journals":"<ol>\r\n \t<li>Journal of Accounting, Auditing and Finance.<\/li>\r\n<\/ol>"},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/3095"}],"collection":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":17,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/3095\/revisions"}],"predecessor-version":[{"id":4499,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/3095\/revisions\/4499"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1451"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/14"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/68"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=3095"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=3095"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=3095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}