The course aims to teach students the framework for auditing functions within the corporate governance systems, with particular reference to the Italian regulatory environment. The course also aims to provide students with the basic principles and standards of reference for the conduct of the audit, as well as methods of analysis of corporate control systems according to risk assessment approach. The course propose a close integration among the knowledge of methodological basis and the application of concrete cases of auditing activities and procedures. At the end of learning process and in coherence with course's learning aims, the student will have to demonstrate both a good knowledge of auditing purposes and activities, as required by regulation and standards, and the capacity to choose and apply adequate auditing procedures referred to specific cases afforded during the course.
1. Corporate Governance and Controls
2. Integrated approach to corporate control
3. Internal Auditing
4. Statutory audit in Italy
5. Planning the audit
6. Review Process
7. Conclusion of the review
8. Operational tools of auditing
9. Assessment of the Company's internal control system
The teaching materials is provided online, through the E-learning service, within the specific webpage prepared for this course
|Bettina Campedelli||La Revisione Legale nei meccanismi di funzionamento della Corporate Governance||G.Giappichelli Editore||2020|
|Anna Maria Fellegara||Manuale di revisione legale. Logiche e strumenti||G.Giappichelli Editore||2020|
The exam consists of a written test organized at a distance and consisting of questions with predefined answers. Only in the event of a positive outcome of the test can the student who intends not to accept the grade agree on a supplementary remote interview with the teacher. It is emphasized that the outcome of the supplementary interview that may be requested can confirm, or even worse, modify the test grade.