Auditing and Internal Controls (2014/2015)
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
The teaching is organized as follows:
The course aims to provide a framework for auditing functions within the corporate governance systems, focusing in particular on the Italian regulations.
Moreover the course aims to provide the basic principles and standards for auditing activities as well as the methods for the analisys of the company control systems by the risk assessment approach.
1. The audit process
2. The audit of accounts: evolution of the legal framework in Italy
3. Planning the auditing
4. The analysis of the internal control system
5. Auditing operating tools
6. The review of operating cycles
7. The final step of the audit
8. Internal control system and internal auditing
9. The internal auditing activity
10. The process and procedures of management auditing
Marchi Luciano, Revisione Aziendale e Sistemi di Controllo Interno, Giuffrè Editore, Milano, 2012.
Pesenato Alberto, Manuale del revisore legale, Ipsoa, Milano, 2012.
Materiali disponibili su sito e-learning dell'insegnamento
The exam is oral, and is aimed at verifying the knowledge of the principles and procedures of auditing; the test would also assess the critical ability to apply these principles and methodologies to specific steps of the process and to specific areas of the financial statement, and the ability to expose the learned notions and to motivate the choices.