ECTS - PWSZ im. Witelona w Legnicy

The Witelon University of Applied Sciences in Legnica - Field: Economy
ECTS credits
1
1. Course title
Organization of internal control
2. Course contents
Classes:
Control and management: functions of management, organizational structure, place of control in units structure. Control
procedures: statute of internal control, rules of preparing instructions composed to be rules of internal control. Kinds of
internal control in an entity: institutional, functional, preliminary, current. Areas of control: property security, cash
economy, receivables and liabilities, revenues and costs and others. Documentation of control: plan of control, report
from conducted control, after control conclusions.
3. Prerequisites
Passed course: “Accounting”
4. Learning outcomes
Students are acquainted with rules of organization of internal control, mostly with procedures and documentation of
internal control in economic entities, non-profit entities also in entities from public finance sector. They understand the
need of performing internal control and rules of its organization. They can determine place of control in a unit, show
needed procedures of control and rules of performing control in basic areas of units activity.
5. Recommended reading
1. Górecki E., Kontrola wewnętrzna w przedsiębiorstwie rynkowym, Interfart, 2001
2. Winiarska K., Wewnętrzna kontrola finansowo- księgowa w firmie, oddk 2006
3. Kowalczyk E. Wewnętrzna kontrola w jednostce samorządu terytorialnego, APEXnetCWAP 2006
4. Kuc B. R., Kontrola i audyt w sektorze publicznym, ABC 2007
6. Type of course
Obligatory
7. Teaching team
Department of accounting, finance and quantitative research
8. Course structure
Form
Lecture
Number of hours Semester Year
Classes
Laboratory
Project
Seminar
Other
15/10 V 3
Total student’s workload 15/10
9. Assessment methods
Classes - credit
10. Language of instruction
Polish
ECTS Course Catalogue 2010/2011
196