ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Economy
ECTS Credits
1
1. Course name
Internal control
2. Course description:
Essence of audit as a part of financial managment system: concept and classification of control; internal audit and
external control – areas, relations; internal control – past and future. Principles of formalizing internal control system:
qualifications and predispositions of supervisors; organizational conditions and efficiency of control. Methods and
techniques of control – selection and implementation; basic concepts, selected methods and control techniques. Internal
control instruments: concept of control instruments, kinds of instruments. Document – it’s role and meaning in process
of internal control: studying documents, control documents. Internal control and internal audit: internal audit –
definition, role and meaning of internal audit in control system.
3. Prerequisites
None
4. Aim of the course
1. Description of concept of control, internal control and internal audit, external control
2. Introducing students with principles of formalizing internal control system
3. Introducing students with basic instruments of internal control
4. Pointing out benefits which can be obtained from efficiently working internal control system
5. Literature
1. Wierzbicki K.: Kontrola wewnętrzna w podstawowych jednostkach gospodarczych
2. Winiarska K.: Kontrola finansowo – księgowa w praktyce
3. Kuc B.R.: Audyt wewnętrzny – teoria i praktyka
4. Stępniewski J.: Audyt i diagnostyka firmy
6. Type of the course
Obligatory
7. Teaching team
Department of Accountancy, Finance and Quantitative Methods
8. Course structure:
Form Number of hours Semester Year
Lecture 15 / 10 4 2
Classes
Laboratory
Projects
Seminar
Total student’s workload 15
9. Conditions of the course acceptance:
Written test is a condidtion of ranking the lecture
10. Language
Polish
ECTS Course Catalogue 2010/2011
180