Accounting, Audit and Control in Public and Private Institutions

Master's seminars

(in Polish)

Wymagania wstępne

Rachunkowość, Mikroekonomia, Makroekonomia, Finanse Wymagania formalne

brak

Założenia wstępne

Międzynarodowe Standardy Rachunkowości, Finanse publiczne

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

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

2. Methodology of writing the M.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. M.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

A. Knowledge

1. The student knows the basic concepts related to auditing and control in public and private institutions;

2. The student has knowledge of the methodology of writing master's theses, requirements for master's theses, research hypotheses;

3. Presentations of MA thesis topics and plans;

4. The student knows what types of auditing standards are, including the standards of internal audit in the public finance sector, financial control standards, and the method of creating internal control regulations;

5. The student knows the basic types of audit methodology in private and public institutions;

S2A_W01, S2A_W03, S2A_W06

B. Skills

1. After completing the course, student is able to write a master's thesis, in accordance with the editorial rules and requirements set before master's thesis,

2. Student has an in-depth ability to assess the effectiveness and efficiency of public and private institutions

3. Can choose the appropriate set of variables to measure internal processes in the organization, as well as formulate a set of necessary measures

4. Student has the ability to build economic models

5. Is able to construct an appropriate set of data for the assessment of the functioning of public administration, also in the field of external effects

S2A_U01, S2A_U05, S2A_U08

C. Social competences

The student understands the need for a comprehensive system of measuring inputs and results in the enterprise, taking into account the immediate and further environment of the enterprise

S2A_K01, S2A_K06

Expected outcome of the seminar is preparation of M.A. thesis.

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