INTERNAL CONTROL AND RISK MANAGEMENT ON LOGISTICS PROGRAMME COURSE DESCRIPTION

Code	Name of the Course Unit	Semester	In-Class Hours (T+P)	Credit	ECTS Credit
ILT458	INTERNAL CONTROL AND RISK MANAGEMENT ON LOGISTICS	5	3	3	5

GENERAL INFORMATION
Language of Instruction :	English
Level of the Course Unit :	BACHELOR'S DEGREE, TYY: + 6.Level, EQF-LLL: 6.Level, QF-EHEA: First Cycle
Type of the Course :	Elective
Mode of Delivery of the Course Unit	-
Coordinator of the Course Unit	Assoc.Prof. ÇAĞLA TUĞBERK ARIKER
Instructor(s) of the Course Unit
Course Prerequisite	No

OBJECTIVES AND CONTENTS
Objectives of the Course Unit:	To increase awareness of internal control and risk management, analyze the structure and activities of the organization, and establish, develop, and evaluate an internal control system that provides reasonable assurance.
Contents of the Course Unit:	The content of this course covers topics such as Internal Control, Risk Management, Fraud, and Corporate Governance, while also explaining the functions of evaluating the effectiveness of risk management and governance processes.

KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to)
Learn the concepts of control, internal control, and auditing
Gain knowledge about the COSO Control Model
Understand the duties and responsibilities of the internal auditor
Learn the relationship between Internal Control and Internal Audit
Acquire knowledge of international internal audit standards and how internal audit activities are carried out within the framework of these standards.

WEEKLY COURSE CONTENTS AND STUDY MATERIALS FOR PRELIMINARY & FURTHER STUDY
Week	Preparatory	Topics(Subjects)	Method
1	Reading	Internal Control Concept and the Basics of Internal Control: COSO Framework	Lecture & Question and Answer
2	Reading	Internal Control Models and Applications I	Lecture & Question and Answer
3	Reading	Internal Control Models and Applications II	Lecture & Question and Answer
4	Reading	Fraud Theory and Applications I	Lecture & Question and Answer
5	Reading	Fraud Theory and Applications II	Lecture & Question and Answer
6	Reading	Corporate Governance and Best Practices	Lecture & Question and Answer
7	Reading	The Relationship Between Internal Control and Ethics	Lecture & Question and Answer
8	-	MID-TERM EXAM	-
9	Reading	Implementation of Internal Control	Lecture & Question and Answer
10	Reading	Corporate Risk Management Framework	Lecture & Question and Answer
11	Reading	Financial Risk Management	Lecture & Question and Answer
12	Reading	Risk Identification and Rating, Risk Assessment Techniques	Lecture & Question and Answer
13	Reading	Risk Control: Preventive, Detective, and Corrective Controls	Lecture & Question and Answer
14	Reading	Internal Control and Risk Management Applications	Lecture & Question and Answer
15	Reading	General Review	Lecture & Question and Answer
16	-	FINAL EXAM	-
17	-	FINAL EXAM	-

SOURCE MATERIALS & RECOMMENDED READING
BÜTÜNLEŞİK YAKLAŞIMLA KOBİLERDE RİSK TEMELLİ İÇ KONTROL Editors: GANİTE KURT, TUĞBA UÇMA UYSAL
COSO İç Kontrol Bütünleşik Çerçeve Editors: Nuran Cömert

ASSESSMENT
Assessment & Grading of In-Term Activities	Number of Activities	Degree of Contribution (%)	Description	Examination Method

Level of Contribution
0	1	2	3	4	5

KNOWLEDGE
Theoretical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Define the theories, concepts and principles of the basic and sub-fields of business.					4
2	Explain business functions and processes based on current scientific sources.					4

KNOWLEDGE
Factual
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Relate internationally valid business cases with the theories and concepts of other social sciences.					4

SKILLS
Cognitive
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Explain the current events and facts in his / her field analytically and systematically based on advanced knowledge and skills he / she has.					4

SKILLS
Practical
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Use the theoretical and factual knowledge in business for occupational practices.					4
2	Solve individual and organizational problems in business life.					4
3	Use computer programs (SPSS, R, Excel, Stata) efficiently against the complex business problems.			2

OCCUPATIONAL
Autonomy & Responsibility
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Plan research and work using knowledge and skills gained in the field of business.					4
2	Organize the activities for organizational goals and purposes independently.		1

OCCUPATIONAL
Learning to Learn
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Criticize advanced knowledge and skills in the field with a critical approach.					4
2	Develop the existing knowledge and skills with a critical point of view under the impact of scientific, technological and current developments.			2

OCCUPATIONAL
Communication & Social
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Express his/her knowledge, thoughts and solutions on business to related stakeholders in written and verbal ways.					4
2	Use the information and communication technology software and equipment required for business.				3

OCCUPATIONAL
Occupational and/or Vocational
	Programme Learning Outcomes	Level of Contribution
		0	1	2	3	4	5
1	Apply the social, scientific, cultural and ethical values at the stages of collection of data, their implementation, interpretation and announcement of results in the field of business.		1
2	Relate the concepts of social rights, occupational safety, employee health, quality management and sustainability with the cases in business life.		1

WORKLOAD & ECTS CREDITS OF THE COURSE UNIT
Workload for Learning & Teaching Activities
Type of the Learning Activites	Learning Activities (# of week)	Duration (hours, h)	Workload (h)
Lecture & In-Class Activities	14	3	42
Preliminary & Further Study	13	3	39
Land Surveying	0	0	0
Group Work	0	0	0
Laboratory	0	0	0
Reading	0	0	0
Assignment (Homework)	0	0	0
Project Work	0	0	0
Seminar	0	0	0
Internship	0	0	0
Technical Visit	0	0	0
Web Based Learning	0	0	0
Implementation/Application/Practice	0	0	0
Practice at a workplace	0	0	0
Occupational Activity	0	0	0
Social Activity	0	0	0
Thesis Work	0	0	0
Field Study	0	0	0
Report Writing	0	0	0
Final Exam	1	1	1
Preparation for the Final Exam	7	4	28
Mid-Term Exam	1	1	1
Preparation for the Mid-Term Exam	5	3	15
Short Exam	0	0	0
Preparation for the Short Exam	0	0	0
TOTAL	41	0	126