BA_Aud Auditing

Vysoká škola finanční a správní
léto 2018
Rozsah
2/0/0. 8 hodin KS/semestr. 6 kr. Ukončení: zk.
Vyučující
PhDr. Ing. Václav Kupec, Ph.D. (přednášející)
Ing. Tomáš Hládek (cvičící)
Garance
Ing. Tomáš Hládek
Katedra ekonomie a managementu (FES, KEM) – Katedry – Vysoká škola finanční a správní
Kontaktní osoba: Ing. Edita Jerie, DiS.
Rozvrh seminárních/paralelních skupin
BA_Aud/pBMCUPH: Čt 14:00–14:44 E227, Čt 14:45–15:30 E227, kromě Čt 15. 3., kromě Čt 29. 3. ; a Út 27. 3. 8:45–10:15 E225, Čt 29. 3. 10:30–12:00 E223, T. Hládek, V. Kupec
Předpoklady
There are no prerequisites for this course.
Omezení zápisu do předmětu
Předmět je otevřen studentům libovolného oboru.
Cíle předmětu
Most of the business processes accompany a variety of threats. To eliminate these threats we can use modern audit as a tool for exposing the risks and recommending remedial action. The course objective is therefore to introduce the problems of audit activity during the fourth industrial revolution to students. Audit is no longer focused on a "hard" control approach, but it turned into a "soft" consulting service of today´s business. The course provides a comprehensive overview of the audit theories from describing the historical development of the profession through an explanation of the audit classification in the context of external and internal concepts to the interpretation of the current methods in the processing of audit engagement. The subject emphasises the quality of audit conducting, documentation completing, result presentation, and leading a professional communication on audit results. At the end of the course the full-time and part-time students will be able to handle risk analysis, to prepare a planning process of audits, or apply selected external and internal auditors´ approach, including the use of modern techniques. The students will also understand the primary requirements for auditing profession performance regulated by the Auditing Standards and the law of Czech Republic.
Výstupy z učení
At the end of the course the full-time and part-time students will be able to handle risk analysis, to prepare a planning process of audits, or apply selected external and internal auditors´ approach, including the use of modern techniques. The students will also understand the primary requirements for auditing profession performance regulated by the Auditing Standards and the law of Czech Republic.
Osnova
  • Plan of subject
  • 1. Risk Management (Business Management, Risk Management, Risk Theory, Economical Context)
  • 2. Control (Control Environment, Internal Control, External Control, Control vs. Audit)
  • 3. Audit (Audit History, Czech Development of the Profession, Kinds of Audits, Legislation Overview)
  • 4. External Audit (Audit Theory, Audit Objectives, International Standards of Auditing (ISA), KACR)
  • 5. Internal Audit (Audit Theory, Audit Objectives, International Standards for the Professional Practice of Internal Auditing (IPPF), CIIA)
  • 6. Auditor (Audit Services Modern Concept, Personality, Training, Certification)
  • 7. Audit Planning Process (Risk Assessment, Law Requirements, Voice of Clients, Audit Plan)
  • 8. Audit Execution Process (Planning, Fieldwork, Reporting, Consideration)
  • 9. Audit Techniques (Interview, Observation, Analytics, Statistics)
  • 10. Audit Documentation (Audit Trail, Program Charter, Working Papers, Audit Report)
  • 11. Audit Trends (Industry 4.0, IT, Communication, Ethics)
  • 12. Marketing Audit (Case Study)
Literatura
    povinná literatura
  • GIOVE, Frank C. Auditing Essentials. New Jersey: Research & Education Assoc, 2015, 156 p. ISBN 978-07-3867-150-5.
  • GRAY, Iain, Stuart MANSON and Louise CRAWFORD. The Audit Process: Principles, Practice and Cases. Andover: Cengage Learning, 2015, 920 p. ISBN 978-1-408-08170-9.
  • HALL, James A. Information Technology Auditing. 4. Ed. Mason: Centage Learning, 2016, 656 p. ISBN 978-1-305-44515-4.
  • JOHNSTONE, Karla, Audrey GRAMLING a Larry E. RITTENBERG. Auditing: A Risk-Based Approach to Conducting a Quality Audit. 9. Ed. Mason: Cengage Learning, 2014, 912 p. ISBN 978-1-133-93915-3.
  • LINDAUER, Roman. Modern risk management remarks. Prague: Oeconomica, 2017, 97 p. ISBN 978-80-245-2206-7.
    doporučená literatura
  • KUPEC, Václav. Digital Possibilities of Internal Audit. Acta VŠFS, Praha: Vysoká škola finanční a správní, a. s., 2017, Vol. 11, No. 1, pp. 28-44. ISSN 1802-792X.
  • MOELLER, Robert R. IT audit, control, and security. Hoboken: John Wiley & Sons, 2010, 667 p. ISBN 978-0-471-40676-1.
  • WITZANY, Jiří. Credit risk management: pricing, measurement, and modeling. Cham: Springer, 2017, 256 p. ISBN 978-3-319-49799-0.
Výukové metody
Teaching full-time study consists of lectures. In the combined studies students are taught in the form of managed group consultations. The teaching will be a complemented theory with practical examples which enable students make an idea of the role of audit in business management. The participation will require some degree of preparedness of students following the curriculum to allow informed debate on the topics discussed. The minimum mandatory attendance is for the full-time students 75% and for the part-time students 50%. Students who fail to meet the mandatory scope of participation may be given additional study obligations that would demonstrate knowledge of the issues and the acquisition of competencies necessary for successful completion of a course.
Metody hodnocení
The course is completed by an examination (Multiple Choice). To pass the test you need 60% of correct answers. Participation at the examination will require a student ID.
Vyučovací jazyk
Angličtina
Informace učitele
Individuální studijní plán (ISP)
Pro studenty s ISP, kteří nesplní minimální povinnou účast na přednáškách, je povinné zpracování semestrální práce odevzdané/zaslané e-mailem vyučujícímu nejpozději v posledním týdnu výukového období. Text semestrální práce v rozsahu 10 NS musí splňovat metodické požadavky na závěrečné práce. Téma práce pro aktuální AR: Analytické metody v auditní praxi.

Dress Code
Dress Code na zkoušku: Business Casual.
Další komentáře
Předmět je dovoleno ukončit i mimo zkouškové období.
Předmět je zařazen také v obdobích léto 2014, léto 2015, léto 2016, léto 2017, léto 2019, léto 2020, léto 2021, zima 2021, zima 2022, zima 2023, zima 2024.