Audit and Controlling

2026/2027

Учебный год

ENG

Обучение ведется на английском языке

3

Кредиты

Кто читает:

Департамент финансов

Статус:

Курс по выбору

Когда читается:

2-й курс, 1 модуль

Course Syllabus

Abstract

The course consists of two parts: 1. Finance related – role of finance professionals in modern business organizations, financial controlling, strategic financial planning, budgeting and analysis. 2. Audit related - risk management, internal control, and internal audit, counteraction to fraud which are fundamental disciplines for modern business professionals. This course is designed to provide basic knowledge and practical skills necessary for effective management of organizational risks and implementation of control systems. Strategic planning and budgeting are key types of control for achievement of a company’s goals. The curriculum combines theoretical knowledge with discussion of practical applications, covering leading international standards and best practices in risk management, internal control and audit. As occupational fraud is inevitable in today's business world, students will learn to implement effective fraud prevention strategies and develop skills in detecting and mitigating various types of risks. The program also motivates students for obtaining professional certifications in risk management and audit if they find this direction promising for their career. Upon completion, participants will improve their analytical skills and strategic thinking abilities crucial for success in today’s dynamic business environment.

Learning Objectives

• The aim of the course is to provide students with the basic theoretical knowledge and practical skills in internal audit, controlling, and strategic financial planning, budgeting, and plan-fact analysis.

Expected Learning Outcomes

• Demonstrate an innovative, open, and ethical mindset
• Use analytical skills and apply them to solve practical tasks
• Have an idea about the place and the role of internal and external audit in the system of an economic entity management
• Use the terms of audit, risks, controls and fraud
• Get understanding of the role of financial specialists in the modern organization, evaluation of this role in response to new challenges
• Get acquainted with financial controlling, its relation with all business counterparties, its role in strategic preparation and implementation, and the development of partnership with business departments
• Get acquainted with evaluation of risks, development on internal controls, process and outcome of internal audit, fraud, organization of external audit
• Have basic practical skills in internal audit

Course Contents

• Role of finance professionals in modern business organizations
• Financial controlling
• Strategic financial planning, budgeting and analysis
• Risk management
• Internal control
• Internal audit
• Fraud prevention

Assessment Elements

• Individual in-class test 1 on Controlling and Strategic Planning
• Individual in-class test 2 on Risks and controls
• Individual in-class test 3 on Internal audit and fraud prevention

Interim Assessment

• 2026/2027 1st module
  0.3 * Individual in-class test 3 on Internal audit and fraud prevention + 0.3 * Individual in-class test 2 on Risks and controls + 0.4 * Individual in-class test 1 on Controlling and Strategic Planning

Bibliography

Recommended Core Bibliography

• Орлов С.Н. - Внутренний аудит в современной системе корпоративного управления компанией - 978-5-16-010044-9 - ИНФРА-М - 2022 - https://znanium.ru/catalog/product/1817950 - 1817950 - ZNANIUM

Recommended Additional Bibliography

• Внутренний аудит : учебное пособие / Т. Ю. Бездольная, И. Ю. Скляров, А. В. Нестеренко, Т. А. Нещадимова. — Ставрополь : СтГАУ, 2021. — 124 с. — Текст : электронный // Лань : электронно-библиотечная система. — URL: https://e.lanbook.com/book/245768 (дата обращения: 00.00.0000). — Режим доступа: для авториз. пользователей.

Authors

• Soloveva Ekaterina Evgenevna