{"id":1698,"date":"2023-07-17T06:28:25","date_gmt":"2023-07-17T03:28:25","guid":{"rendered":"http:\/\/www.accis.ihu.gr\/?post_type=course&#038;p=1698"},"modified":"2025-09-26T22:36:31","modified_gmt":"2025-09-26T19:36:31","slug":"283-250807","status":"publish","type":"course","link":"https:\/\/www.accis.ihu.gr\/en\/courses\/283-250807\/","title":{"rendered":"Internal Audit and Risk Management"},"author":6,"template":"","meta":[],"semester":[41],"course_type":[12],"acf":{"code":"283-250807","semester":41,"level":"1","teaching_activities":{"activity_1":{"description":"\u0398\u0395\u03a9\u03a1\u0399\u0391 (\u0398) \u039a\u0391\u0399 \u0391\u03a3\u039a\u0397\u03a3\u0395\u0399\u03a3 \u03a0\u03a1\u0391\u039e\u0397\u03a3 (\u0391\u03a0)","weekly_hrs":3,"ects":4},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":12,"language":"\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ac","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/moodle.teithe.gr\/","prerequisites":"","instructors":[1428],"coordinator":"","content":"<ul>\r\n \t<li>\u0395\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u03a7\u03c1\u03b7\u03bc\u03b1\u03c4\u03bf\u03bf\u03b9\u03ba\u03bf\u03bd\u03bf\u03bc\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae.<\/li>\r\n \t<li>\u03a4\u03b5\u03c7\u03bd\u03b9\u03ba\u03ad\u03c2 \u0394\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7\u03c2 \u039a\u03b9\u03bd\u03b4\u03cd\u03bd\u03c9\u03bd.<\/li>\r\n \t<li>\u0395\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae.<\/li>\r\n \t<li>\u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2-\u0391\u03be\u03b9\u03bf\u03bb\u03cc\u03b3\u03b7\u03c3\u03b7 \u0391\u03c0\u03bf\u03c4\u03b5\u03bb\u03b5\u03c3\u03bc\u03b1\u03c4\u03b9\u03ba\u03cc\u03c4\u03b7\u03c4\u03b1\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5-Coso \u03c0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03ad\u03b3\u03c7\u03bf\u03c5-\u0395\u03c5\u03b8\u03cd\u03bd\u03b5\u03c2 &amp; \u03a5\u03c0\u03bf\u03c7\u03c1\u03b5\u03ce\u03c3\u03b5\u03b9\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03bf\u03cd \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03ae.<\/li>\r\n \t<li>\u0395\u03b9\u03c3\u03b1\u03b3\u03c9\u03b3\u03ae \u03c3\u03c4\u03b7\u03bd \u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7 &amp; \u03a0\u03bf\u03bb\u03b9\u03c4\u03b9\u03ba\u03ae.<\/li>\r\n \t<li>\u0395\u03c4\u03b1\u03b9\u03c1\u03b9\u03ba\u03ae \u0394\u03b9\u03b1\u03ba\u03c5\u03b2\u03ad\u03c1\u03bd\u03b7\u03c3\u03b7, \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 &amp; \u0394\u03b9\u03b1\u03c7\u03b5\u03af\u03c1\u03b9\u03c3\u03b7 \u039a\u03b9\u03bd\u03b4\u03cd\u03bd\u03bf\u03c5.<\/li>\r\n \t<li>\u03a0\u03bb\u03b7\u03c1\u03bf\u03c6\u03bf\u03c1\u03b9\u03b1\u03ba\u03ac \u03a3\u03c5\u03c3\u03c4\u03ae\u03bc\u03b1\u03c4\u03b1 \u03c3\u03c4\u03b9\u03c2 \u0394\u03b9\u03b1\u03b4\u03b9\u03ba\u03b1\u03c3\u03af\u03b5\u03c2 \u039b\u03ae\u03c8\u03b7\u03c2 \u0391\u03c0\u03bf\u03c6\u03ac\u03c3\u03b5\u03c9\u03bd.<\/li>\r\n \t<li>\u03a3\u03c4\u03c1\u03b1\u03c4\u03b7\u03b3\u03b9\u03ba\u03ae \u03c3\u03c4\u03b7 \u03c3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03b7 \u03b5\u03c0\u03b9\u03c7\u03b5\u03af\u03c1\u03b7\u03c3\u03b7. \u03a0\u03bb\u03b1\u03af\u03c3\u03b9\u03bf &amp; 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\u0395\u03c1\u03c9\u03c4\u03ae\u03c3\u03b5\u03b9\u03c2 \u03a3\u03cd\u03bd\u03c4\u03bf\u03bc\u03b7\u03c2 \u0391\u03bd\u03ac\u03c0\u03c4\u03c5\u03be\u03b7\u03c2 (40%)<\/li>\r\n \t<li>\u0395\u03c0\u03af\u03bb\u03c5\u03c3\u03b7 \u03c0\u03c1\u03bf\u03b2\u03bb\u03b7\u03bc\u03ac\u03c4\u03c9\u03bd(40%)<\/li>\r\n \t<li>\u0395\u03ba\u03c0\u03cc\u03bd\u03b7\u03c3\u03b7 \u039c\u03b5\u03bb\u03ad\u03c4\u03b7\u03c2 (20%)<\/li>\r\n<\/ul>","bib_textbooks":"\u0395\u03bb\u03bb\u03b7\u03bd\u03b9\u03ba\u03ae\r\n<ul>\r\n \t<li>Beasley Mark, Buckless Frank, Glover Steven, Prawitt,, \u00ab\u0395\u03b9\u03b4\u03b9\u03ba\u03ac \u0398\u03ad\u03bc\u03b1\u03c4\u03b1 \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u03c2\u00bb, 2017, Broken Hill Publishers Ltd<\/li>\r\n \t<li>\u039d\u03b5\u03b3\u03ba\u03ac\u03ba\u03b7\u03c2 \u03a7\u03c1.-\u03a4\u03b1\u03c7\u03c5\u03bd\u03ac\u03ba\u03b7\u03c2 \u03a0., \u00ab \u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2-\u0398\u03b5\u03c9\u03c1\u03af\u03b1 \u03ba\u03b1\u03b9 \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ad\u03c2\u00bb,2017,\u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u0391\u03b5\u03b9\u03c6\u03cc\u03c1\u03bf\u03c2 \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae \u039c\u03bf\u03bd\u03bf\u03c0\u03c1\u03cc\u03c3\u03c9\u03c0\u03b7 \u0395\u03a0\u0395<\/li>\r\n \t<li>\u03a0\u03b1\u03c0\u03b1\u03c3\u03c4\u03ac\u03b8\u03b7\u03c2 \u03a0., \u00abO \u03a3\u03cd\u03b3\u03c7\u03c1\u03bf\u03bd\u03bf\u03c2 \u0395\u03c3\u03c9\u03c4\u03b5\u03c1\u03b9\u03ba\u03cc\u03c2 \u0388\u03bb\u03b5\u03b3\u03c7\u03bf\u03c2 \u03ba\u03b1\u03b9 \u03b7 \u03a0\u03c1\u03b1\u03ba\u03c4\u03b9\u03ba\u03ae \u0395\u03c6\u03b1\u03c1\u03bc\u03bf\u03b3\u03ae \u03c4\u03bf\u03c5\u00bb, 2014, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 Unibooks IKE<\/li>\r\n \t<li>\u03a4\u03c3\u03b1\u03ba\u03bb\u03ac\u03b3\u03ba\u03b1\u03bd\u03bf\u03c2 \u0391\u03b3. \u03a3\u03c0\u03b1\u03b8\u03ae\u03c2 \u03a7, \u00ab\u0395\u03bb\u03b5\u03b3\u03ba\u03c4\u03b9\u03ba\u03ae\u00bb,2015, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u0391\u03c6\u03bf\u03b9 \u039a\u03c5\u03c1\u03b9\u03b1\u03ba\u03af\u03b4\u03b7 AEBE<\/li>\r\n<\/ul>\r\n\u039e\u03b5\u03bd\u03cc\u03b3\u03bb\u03c9\u03c3\u03c3\u03b7\r\n<ul>\r\n \t<li>Arens Alvin A. , Elder Randal J. , Beasley Mark S \u201cAuditing and Assurance Services, Global Edition\u201d, 2013,Pearson Education Limited<\/li>\r\n<\/ul>","bib_journals":"<ul>\r\n \t<li>Accounting, Organizations and Society<\/li>\r\n \t<li>Accounting Review<\/li>\r\n \t<li>Contemporary Accounting Research<\/li>\r\n \t<li>Journal of Accounting and Economics<\/li>\r\n \t<li>Review of Accounting Studies<\/li>\r\n \t<li>Auditing<\/li>\r\n \t<li>Journal of International Accounting, Auditing and Taxation<\/li>\r\n \t<li>Managerial Auditing Journal<\/li>\r\n \t<li>The International Journal of Auditing<\/li>\r\n \t<li>International Journal of Accounting Information System<\/li>\r\n<\/ul>"},"_links":{"self":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1698"}],"collection":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":8,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1698\/revisions"}],"predecessor-version":[{"id":3731,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course\/1698\/revisions\/3731"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1428"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/12"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/41"}],"wp:attachment":[{"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=1698"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=1698"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.accis.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=1698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}