Accounting, Audit and Control in Public and Private Institutions

B.Sc. seminars

Course prerequisites

Financial accounting Official requirements

The seminar is dedicated for third year students. Basics of financial accounting and financial reports are required.

Introductory guidelines

International Accounting Standards

The aim of the seminar is to prepare student for the writing of B.A. thesis. The theme will be established with each student during individual consultations. The students will chose a title for the theses and prepare a detailed plan, bibliography and the presentation of thesis and this work will be assessed. The seminar is directed at third year students.

1. Audit and control of the public and commercial institutions – introduction;

2. Methodology of writing the B.A. thesis;

3. Methodology of audit in the public bodies;

4. Student’s presentations;

5. Functioning of managerial control in the public institutions;

6. Internal audit standards;

7. Audit methodology in the commercial institutions;

8. Audit and control risk management;

9. Strategic audit – methodology;

10. Financial audit – methodology;

11. Public institutions accounting;

12. B.A. theses presentations.

Meritum, Rachunkowość. Rachunkowość i sprawozdawczość finansowa, Wolters Kluwer Business, Warszawa 2009

W. Gabrusewicz, Z. Kołaczyk, Rachunkowość finansowa część II (zaawansowana), Stowarzyszenie księgowych w Polsce, Warszawa 2008

Upon the course completion a student:

- is able to analyse public and private institutions’ internal audit and control systems using their internal data and appropriate accounting and organizational standards,

- is able to recognise the differences between strategic audit, financial audit, internal audit, control and controlling,

- is able to provide an explanation for effectiveness and efficiency of the public and private institutions using quantitative and qualitative data.

Expected outcome of the seminar is preparation of B.A. theses.

KW01, KW02, KW03, KU01, KU02, KW03, KK01, KK02, KK03

Attendance during the lectures is obligatory (max. 2 unexcused absences). First semester requirements are: presentation of theme and idea of B.A. thesis. A condition of fulfillment of the second semester is a presentation of B.A. thesis.