Academic Year/course:
2017/18
545 - Master's in Auditing
61457 - Information Technology and Computer Systems
Syllabus Information
Academic Year:
2017/18
Subject:
61457 - Information Technology and Computer Systems
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
545 - Master's in Auditing
ECTS:
3.0
Year:
1
Semester:
First semester
Subject Type:
Compulsory
Module:
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5.1. Methodological overview
The course has an eminently practical content, so the learning methodology consists mainly in solving practical cases proposed.
5.2. Learning tasks
The learning process that is designed for this subject is based on the following:
Presentation and study of the contents and debate: development of theoretical contents and the key concepts in the subject faced by the subject. Activity essentially face-to-face, although its study requires a certain non-presence dedication. (30 hours in-class activities)
Reading and study of material provided as bibliography. Performing additional exercises, preparing tests and consulting other documentary material through the use of databases. Autonomous work. (10 off-site hours)
Reporting. This activity involves the development of the capacity for argumentation, analysis and synthesis, according to the knowledge acquired and the search for reliable information that allows giving an opinion or a dcitum, legal or economic, based on a factual situation (30 hours in-class activities)
Group work based on the practical application of the contents of the subject. From the case studies presented by the teacher, the students use their laptops, using the computer tools indicated in the training activity 3 that correspond to the contents of the subject. It is a mixed activity since it includes its preparation by the group of students and their sharing and debate in the classroom. (30 hours of which 20 in-class activities)
5.3. Syllabus
The program that the student is offered to help you achieve the expected results includes the following activities ...
1. Introduction to audit software GESIA.
2. Audit of fixed assets: intangible and material.
3. Audit financing sources: grants, loans, finance leases.
4. Audit of inventories: Inventories and cutting operations.
5. Audit of accounts receivable.
6. Audit of financial investments.
7. Audit of cash.
8. Audit staff costs.
9. Concluding work and audit report