Taxation and Auditing
Program Goals and Learning Objectives
For reasons of more transparency a task force with representatives of all study programs of the Business School as well as the study programs in Business Administration and Engineering of the School of Engineering, has dealt with the standardized definition of qualification goals. The result was a definition of six competence goals that are identical for all business study programs. Furthermore, one or two profile-specifying competence goals were defined by the faculty members or the academic committee of the study program. These qualification goals define the competence profile of our graduates.
An analysis of job ads and the requested competences on the job applicants confirm that the qualification goals correspond to the requirements in practice. The process of studying and teaching aims at achieving these goals. In addition learning outcomes were defined, which are used in operationalized form for the periodic analysis of goal achievement. According to a systematic plan the learning outcomes are assessed with rubrics and the results are analyzed and discussed by the faculty members and the academic committee.
The objective of this process is the systematic identification of potential for improvements. Specific measures will be derived from that with the goal to optimize the learning process and progress of students.
The following table gives an overview of the competence goals and learning outcomes of the study program.
|
PG
|
Goal at degree program level
|
LO
|
Learning Objective/Outcome
|
|
1.
|
Students have broad knowledge of theories and their practical application in order to understand business functions and processes.
(Expert knowledge)
|
1.1
1.2
1.3
1.4
|
Students demonstrate that they have basic knowledge in Business Administration.
Students demonstrate their distinguished and sound competencies in Economics.
Students have command of legal methodology for case solutions on basis of claims.
Students are able to solve business problems by applying quantitative methods.
|
|
2.
|
Students are able to use information technology successfully.
(Use of information technology)
|
2.1
2.2
|
Students demonstrate proficiency in using computer programs to solve business problems.
Students are able to use information systems effectively in real world business settings.
|
|
3.
|
Students are able to examine problems critically and solve practical problems with analytical competence.
(Critical thinking and analytical competence)
|
3.
|
Students are able to apply analytical and critical thinking skills to complex problems.
|
|
4.
|
Students recognize ethical issues and conflicts that can arise from their business activities and account for them accordingly. (Ethical awareness)
|
4.
|
Students are able to develop business ethics strategies and apply them to typical business decision-making problems.
|
|
5.
|
Students are able to express ideas and arguments clearly and convincingly in oral and written communication. (Communication skills)
|
5.1
5.2
|
Students are able to express complex problems effectively in writing.
Students demonstrate their oral communication skills in presentations.
|
|
6.
|
Students are able to work effectively in teams.
(Capacity for teamwork)
|
6.
|
Students show that they are able to work successfully in teams by performing practical tasks.
|
|
7.
|
Students have broad knowledge of tax law that they are able to use effectively in a tax consultant’s office or in the tax department of a company.
(Application of expert knowledge in taxation)
|
7.1
7.2
|
Students have specific knowledge of tax law, which they are also able to apply in a wide variety of individual cases.
Students are able to use their acquired knowledge when dealing with clients’ tax problems.
|
|
8.
|
Within the framework of auditing, students are able to identify focus areas in the annual audit and act accordingly. (Application of expert knowledge in auditing)
|
8.1
|
Within the framework of risk-oriented auditing, students have knowledge to determine the required areas of auditing, to audit the correctness of financial statements as well as to explain the auditing results.
|