Course code Ekon3088

Credit points 2

Internal Auditing

Total Hours in Course32

Number of hours for lectures16

Number of hours for seminars and practical classes16

Date of course confirmation27.09.2011

Responsible UnitFinanšu un grāmatvedības institūts

Course developer

author Finanšu un grāmatvedības institūts

Anna Jesemčika

Mg. oec.

Course abstract

The goal of studies course - to get basic knowledge about system of internal auditing in Latvia, internal and external audit's activity, principles and methods, to explain internal and external audit's common and different features, to get knowledge about internal control meaning and organization of enterprises and institutions management.

Learning outcomes and their assessment

Knowledge – about the history of audit and the newest tendencies. Understanding of internal audit methodology and internal control risk determination necessarily. Skills – ability to apply methods of internal audit in enterprises. To define the internal control contemporary forms and be able to apply those forms. Ability to complain with internal audit professional practice standards and determine its priorities. Treatment – understanding of internal audit unit’s work organisation. To establish internal audit unit’s activities. Identify their role as internal auditor in enterprise. Competence – independently formulate necessarily of internal audit implementation in enterprise, on the basis of internal control’s role and contemporary understanding of organisation.

Compulsory reading

1. Mālderis G. Grāmatvedība. Revīzija. Audits. 3. papild.izdev. Rīga: Biznesa augstskola Turība, 2008. 144 lpp.
2. Daņēviča D. Finanšu pārskatu revīzija: Starptautiskie revīzijas standarti. Rīga: Biznesa augstskola Turība, 2003. 128 lpp.
3. Rurāne M. Uzņēmuma finanses. Rīga, Apgāds Jumava, 2007. 266 lpp.
4. KVS Iekšējais audits, 3.daļa. Kvalitātes vadības sistēma. Rīga, Biznesa Partneri, 2008. 78 lpp.

Further reading

1. Brūna I. Uzņēmuma iekšējā kontrole. Rīga: LU, 1999. 20 lpp.
2. Svare A. VID audita rokasgrāmata, 1.daļa. Rīga, Izdevniecība LAPA, 2007.156 lpp.
3. Бычкова М. Внутрифирменные стандарты аудита (СД - книга), М: Изд-во Бухгалтерский учет, 2006. 544 c.

Periodicals and other sources

1. Bilance: grāmatvedība, likumdošana, finanses: žurnāls par grāmatvedību, likumdošanu un finansēm. Rīga: Lietišķās informācijas dienests, 2005- ISSN 1407-5709
2. Latvijas Ekonomists. Rīga: Mamuts, 2005-. ISSN 1025-8922
3. Latvijas Vēstnesis: Latvijas Republikas oficiālais laikraksts. Rīga: Valsts uzņēmums "Latvijas Vēstnesis". ISSN 1407-0391.