Faculty of Business and Management Sciences · Business Administration (English 30%) · Undergraduate
ECTS: 5 T+P+L: 3+0+0 University Elective
Coordinator: Dr. Öğr. Üyesi Hüseyin İÇEN
Course Objective
The aim of this course is to provide the students with a basic knowledge of Islamic finance standards and auditing.
Course Content
The aim of this course is to provide the students with a basic knowledge of Islamic finance standards and supervision.
Required Resources
AAOFI
Recommended Resources
AAOFI
Course Learning Outcomes
- Analyze the main differences between Islamic economics and conventional economics. Explain the functioning and instruments of the interest-free financial system.
Core Area Distribution
(31) Social and Behavioural Science%100
Teaching Methods
ExpressionQuestion-AnswerDiscussionPresentationGroup StudyCase StudySelf study
Assessment & Evaluation
Performance Assignment ( Lab / Workshop / Field Work / Seminar / Presentation / Completion Study / ThesisTesting (Essay / Tests: True-Falls, multiple-choice, short answer, matching)
ECTS / Workload
| Activity | Quantity | Duration (h) | Total Workload |
|---|---|---|---|
| Course Duration (Including Exam Week) | 16 | 3 | 48 |
| Out of Class Study Period | 15 | 2 | 30 |
| Midterm | 1 | 10 | 10 |
| Quiz | 1 | 5 | 5 |
| Assignment | 1 | 15 | 15 |
| Practice | 0 | 0 | 0 |
| Final | 1 | 25 | 25 |
Course Schedule
| Week | Subject | Preparation |
|---|---|---|
| 1 | Introduction to Auditing | [A] Ch.1 |
| 2 | Audit Reports | [A] Ch.3 |
| 3 | Professional Ethics | [A] Ch.4 |
| 4 | Audit Responsibilities and Objectives | [A] Ch.6 |
| 5 | Audit Evidence | [A] Ch.7 |
| 6 | Audit Planning and Analytical Procedures | [A] Ch.8 |
| 7 | Fraud Auditing | [B] Ch.1 |
| 8 | Midterm | Midterm |
| 9 | The Human Elements of Fraud | [B] Ch.2 |
| 10 | Internal Fraud: Employee Level | [B] Ch.3 |
| 11 | Internal Fraud: Management Level | [B] Ch.4 |
| 12 | External Fraud: Protecting against Dishonest Outsiders | [B] Ch.5 |
| 13 | Conducting a Successful Fraud Risk Assessment | [B] Ch.6 |
| 14 | Fraud Detection Tools and Techniques | [B] Ch.7&8 |
| 15 | Revision | All chapters |
| 16 | Final Exam | Final Exam |