YAAC Audit and Controlling

Moravian Business College Olomouc
winter 2025
Extent and Intensity
12/0/0. 4 credit(s). Recommended Type of Completion: z (credit). Other types of completion: zk (examination).
Guaranteed by
doc. Ing. Petr Novák, Ph.D.
Moravian Business College Olomouc
Supplier department: Moravian Business College Olomouc
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course is to familiarize the students with the process of auditing, audit objectives and the auditing methods used. The students will also learn the importance of an external and internal audit as well as of controlling for an enterprise. The students will also get familiarized with the principles and rules of auditing and controlling departments in companies/institutions. Using case studies, the students will meet practical examples of auditing and controlling cases and learn how to solve them. The students will be introduced to the current trends in controlling and with the up-to-date practically-focused system of controlling that also offers a variety of synergy effects with auditing activities. After completing the course, the students will also be able to formulate related recommendations and suggestions for the company management.
Learning outcomes
1. The basics of the audit - the definition, concept and activities of an internal audit 2. International standards of the internal audit 3. Audit procedures 4. The definition, concept and activities of an external audit 5. Phases of an external audit 6. Audit of annual clearance accounts, financial statements and annual reports 7. The definition, concept and tasks of controlling 8. Interconnection and differences of controlling and an internal audit 9. The basics of professional controlling 10. Activities and work procedures in professional controlling 11. Controlling of the strategic, operational and normative objectives 12. Interconnection of controlling, the setup and implementation of controlling, development trends in controlling
Teaching methods (in Czech)
Zápočet: vypracování seminární práce ve formě případové studie a její následné prezentace. Zkouška: kombinovaná
Language of instruction
English
Further Comments
The course can also be completed outside the examination period.
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