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Description of Course Unit according to the
Course unit title
Course unit code
Type of course unit (compulsory,
optional)
Level of course unit (according to EQF: Master
first cycle Bachelor, second cycle
Master)
Year of study when the course unit is
delivered (if applicable)
Semester/trimester when the
course unit is delivered
Number of ECTS credits allocated
Name of lecturer(s)
Learning outcomes of the course unit
Mode of delivery (face-to-face,
distance learning)
Prerequisites and co-requisites
(if applicable)
ECTS User’s Guide 2015
Internal Control Systems
EAK 22627
Compulsory
1
2
4.8
1. Prof. Dr.Abdul Rohman, MSi.,Akt., CA
2. Dr. RR. Karlina Aprilia Kusumadewi, Ak, CA, CFrA.
After completing this unit students are be able to:
1. Understand about the development of internal control
systems, both in the private sector and government.
2. Understand the functions and roles of management control
systems, control environment, corporate governance, risk
management, information and communication, and risk
monitoring.
3. Understand the best practice of internal control systems in
the organization.
face-to-face and distance learning etc.
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Course content
Recommended or required reading
and other learning resources/tools
Planned learning activities and
teaching methods
This course is designed to provide an understanding of the
development of internal control system (ICS) functions and
implementation practices that occur in both the private sector and
the government. This course material includes the functions and
roles of ICS, control environment, corporate governance, risk
management, information and communication, risk monitoring,
challenges faced by internal auditors.
Course outline:
1. Internal control system overview
2. Internal control; objectives, components and principles;
effectiveness of internal control; considerations in control;
control environment, risk management
3. Control activities; information and communication; monitoring
activities; internal control weaknesses
4. Government internal control system
5. Enterprise Risk Management; Principles of governance, risk,
compliance; the basics of risk management
6. COSO-ERM framework; ERM implementation
7. ERM and COSO integration
8. Internal control role in ERM
9. Organizational culture and risk portfolio management
10. GRC Principles
11. Internal Control of Information &Technology
12. Implementation of company's control system
13. Implementation of the government's internal control system
14. Student choice topics
 Graham, Lynford. 2015. Internal Control Audit and Compliance:
Documentation and Testing Under the New COSO Framework.
John Wiley & Sons.
 Government Regulation (PP) No.60 (2008): Government Internal
Control System.
 Moeller: ERMS.
 COSO Framework: Internal Control
 Rose, Hightower: Internal Controls Policies
 Books and other related articles
 Related laws and regulations
Lectures are held with a model student-centered learning. Students
have an obligation to be active in class in the form of material
presentations and case discussions/empirical research and active
discussions. Presentation and discussion of cases/empirical research
is done in the form of groups. The number of group members
corresponds to the number of students in the class
Language of instruction Indonesian/English

Assessment methods and 1. Individual Activities: 40%

criteria 2. Group Tasks: 20%
3. Mid Exam 20%
4. Final Exam 20%