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Elective Module according to § 7 par. 1 (10 ECTS-Credits, 4 h)
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Elective Module 1: Management Control Across Industries (10 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: positive completion of compulsory module § 6 No. 2
Learning Outcome: An overview of central controlling questions and challenges in different industries and organizational contexts.
Elective Module 2: Auditing according to International Standards on Auditing and Assurance Services (10 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: positive completion of compulsory module § 6 No. 3
Learning Outcome: A detailed knowledge of the area of national and international auditing processes.
Elective Module 3: Tax Planning (10 ECTS-Credits, 4 h) (no courses)
Prerequisites for registration: positive completion of compulsory module § 6 No. 4
Learning Outcome: Understanding, reflecting on and solving practical and theoretical problems concerning tax planning and tax effects in companies.

Notes:
  • There may still be changes in the courses offered as well as room allocation and course dates.
  • The course descriptions found in the English version of the course catalogue are for informational purposes only. Authoritative information can be found in the "Vorlesungsverzeichnis" (German version of the course catalogue).