Audit and Supervision Techniques
Code
2245
Academic unit
null
Department
null
Credits
null
Teacher in charge
Luís Costa Ferreira e Ana Cordeiro
Teaching language
Objectives
This course is dedicated to provide an overview of supervisory standards and practice, as well to explore the most relevant auditing standards for financial institutions.
Prerequisites
Subject matter
Bibliography
ECB Guide to banking supervision
https://www.bankingsupervision.europa.eu/ecb/pub/pdf/ssmguidebankingsupervision2014 11.en.pdf
BIS ‐ Core principles for effective banking supervision
http://www.bis.org/publ/bcbs230.pdf
IMF The Making of Good Supervision: Learning to Say No
https://www.imf.org/external/pubs/ft/spn/2010/spn1008.pdf
Banco de Portugal ‐ Notice n.º 5/2008
International Standards of Auditing !
https://www.pwc.com/jm/en/assets/document/ifrs_pocket_guide_2013.pdf
Teaching method
Students are expected and required to active participate, both in class and in its preparation. Thought a teaching approach that mixes lecture presentations, case studies and class discussions, students will be challenged to develop its critical mindset and build up on the knowledge acquired in the understanding of the specifics of supervise and auditing a financial institution.
Evaluation method
Class participation:
-20%, depending on class participation.
Case Studies: 20%
-Final written exam: 60%, minimum mark 10/20.