The programme
Learning outcomes
Il master in “Internal Auditing & Compliance”, intende formare figure professionali operative con elevata qualificazione da inserire in aziende dotate della funzione di internal auditing, della funzione di compliance, in network della revisione o della consulenza societaria od in studi professionali di numero sempre maggiore di aziende anche non quotate in mercati regolamentati sta investendo in una specifica figura professionale in grado di fornire assurance e consulenza finalizzata al miglioramento dell’efficacia e dell’efficienza aziendale, di creare valore attraverso la valutazione ed il miglioramento dei processi di controllo, l’apprezzamento e la riduzione dei rischi aziendali, la supervisione sul modello di corporate governance adottato. Date queste premesse, l’obiettivo formativo si ritiene debba essere perseguito attraverso l’approfondimento delle seguenti tematiche:
1) L'attività di Internal Auditing e il risk assessment;
2) La corporate governance e il sistema di controllo interno;
3) I fondamenti statistici e le tecniche finanziarie per l'internal auditing;
4) Gli ERP e l'information system auditing;
5) La privacy;
6) Il diritto societario e tributario;
7) I principi di redazione e revisione dei bilanci;
8) L'auditing ai processi;
9) L'auditing alla qualità e la sicurezza sul lavoro;
10) L'auditing legale;
11) I modelli di prevenzione delle frodi e dei reati aziendali e cybersecurity;
12) Il controllo di gestione;
13) L'auditing in contesti specifici;
14) Gli audit tools e i data analytics;
15) Skills e motivazioni per la professione dell'internal auditing
1) L'attività di Internal Auditing e il risk assessment;
2) La corporate governance e il sistema di controllo interno;
3) I fondamenti statistici e le tecniche finanziarie per l'internal auditing;
4) Gli ERP e l'information system auditing;
5) La privacy;
6) Il diritto societario e tributario;
7) I principi di redazione e revisione dei bilanci;
8) L'auditing ai processi;
9) L'auditing alla qualità e la sicurezza sul lavoro;
10) L'auditing legale;
11) I modelli di prevenzione delle frodi e dei reati aziendali e cybersecurity;
12) Il controllo di gestione;
13) L'auditing in contesti specifici;
14) Gli audit tools e i data analytics;
15) Skills e motivazioni per la professione dell'internal auditing
Professional profiles and employment and professional opportunities
Il corso intende formare:
1) internal auditors e 2) addetti alla compliance aziendale.
Entrambi costituiscono una specifica figura professionale che trova impiego in società di medio grandi dimensioni su un territorio geografico che è l'Italia. Le due figure trovano riferimento nel modello di governance delle società previsto dal codice di autodisciplina delle società quotate italiane (ultima revisione luglio 2018) e nella piramide dei controlli prevista dal modello cosiddetto delle "3 lines of defence". Quest'ultimo modello è richiamato anche dai regolatori italiani (Banca D'Italia e IVASS) per strutturare i controlli interni di banche ed assicurazioni. Ulteriori sbocchi occupazionali si hanno nei 3. network della revisione e della 4. consulenza societaria. Per la trasversalità dei contenuti anche la figura del 4. direttore amministrativo/direttore generale è un possibile sbocco occupazionale. Le tematiche impartite costituiscono peraltro uno dei bagagli di conoscenza che arricchiscono le professioni di avvocato, dottore commercialista e revisore legale.
Accreditamenti
Le attività formative sono accreditate ai fini professionali dall'Ordine dei Dottori Commercialisti ed Esperti Contabili di Verona, dal Consiglio Nazionale Forense e dal Ministero dell'Economia e delle Finanze per la formazione obbligatoria dei Revisori legali.
Course director
Governing bodies
Teaching contacts details
dott.ssa Bussinello Morena
cell. +39 348 5851001
e-mail: info.internalauditing@ateneo.univr.it
oppure info.internalauditing@gmail.com
Teaching regulations and guidelines
Other Regulations
The Italian University system
First-cycle degrees: Bachelor’s degree programme
First-cycle degrees are aimed at enabling students to achieve a command of general scientific methods and content, and to acquire specific professional knowledge.Admission requirements: secondary school diploma after completing 13 years of study in total and passing the relevant State examination, or equivalent foreign qualification; admission may be subject to further assessment.
Duration: three years.
Graduation: in order to obtain the degree, it is necessary to gain at least 180 CFU; doing an internship and preparing a dissertation/thesis may also be required. Upon completion of a Bachelor’s degree, graduates may continue their studies by enrolling in a Master’s degree or other second-cycle degree programmes and courses.
Academic title: upon completion of a Bachelor’s degree (Laurea), graduates are awarded the title of “Dottore”.
Second-cycle degrees: Master’s degree
Second-cycle degrees aim to provide students with an advanced training and knowledge to take on highly-skilled roles.Admission requirements: applicants must hold a Bachelor’s degree, or a foreign equivalent qualification; curricular admission requirements for each course may vary depending on each University.
Duration: two years.
Graduation: in order to obtain the degree, it is necessary to gain at least 120 CFU, as well as preparing and presenting a dissertation/thesis.
Academic title: upon completion of a Master’s degree (Laurea Magistrale), graduates are awarded the title of “Dottore magistrale”. Single cycle/Combined Bachelor+Master’s degrees
Some courses (Medicine and Surgery, Veterinary Medicine, Dentistry and Dental Prosthetics, Pharmacy and Industrial Pharmacy, Architecture and Building Engineering-Architecture, Law, Primary Education) are offered as Single cycle/Combined Bachelor+Master’s degrees (Corsi di Laurea Magistrale a Ciclo Unico).
Admission requirements: applicants must hold a secondary school diploma or equivalent foreign qualification; admission is subject to passing an admission test.
Duration: five years (six years and 360 CFU for Medicine and Surgery, and Dentistry and Dental Prosthetics).
Graduation: in order to obtain the degree, it is necessary to gain at least 300 CFU, as well as preparing and presenting a dissertation/thesis. Upon completion of a Single-cycle degree, graduates may continue their studies by applying for a PhD programme (Dottorato di Ricerca) or other third-cycle courses.
Academic title: upon completion of a Master’s degree (Laurea Magistrale), graduates are awarded the title of “Dottore magistrale”.
Third-cycle degrees
PhD programmes: these courses enable students to gain reliable methodologies for advanced scientific research through innovative methodologies and new technologies, and generally include internships abroad and lab activities at research laboratories. Graduates wishing to apply for a PhD programme must have a Master’s degree (or a foreign equivalent qualification) and pass an open competition; PhD programmes have a minimum duration of three years. In order to complete the programme, students must produce a research thesis/dissertation and present it at a final examination.Academic title: upon completion of a PhD programme, students are awarded the title of “Dottore di ricerca”, or “PhD”.
Postgraduate specialisation courses: these are third-cycle courses aimed at enabling students to develop advanced knowledge and highly-specialised skills, such as in the medical, clinical and surgical fields. To be admitted to these courses, applicants must have a Master’s degree (or a foreign equivalent qualification) and pass an open competition. Postgraduate specialisation courses may last from two (120 CFU) to 6 years (360 CFU) depending on the type. Academic title: upon completion of this programme, graduates are awarded a “Diploma di Specializzazione”.
Professional Master’s programme
1st-level Professional Master’s programmes: these courses enable students to further enhance their scientific knowledge and professional skills. In order to apply, applicants must have a Bachelor’s degree, or foreign equivalent qualification. The minimum duration is one year (60 CFU). Please note that completing this course will not provide you with direct access to a PhD programme (Dottorato di Ricerca), or other third-cycle courses, as these courses are run and managed by each University at the local level. Upon completion of this programme, students are awarded a “Master universitario di primo livello”.2nd-level Professional Master’s programmes: these courses enable students to further enhance their scientific knowledge and professional skills. In order to apply, applicants must have a Master’s degree, or foreign equivalent qualification. The minimum duration is one year (60 CFU). Please note that completing this course will not provide you with direct access to a PhD programme (Dottorato di Ricerca), or other third-cycle courses, as these courses are run and managed by each University at the local level. Upon completion of this programme, students are awarded a “Master universitario di secondo livello”.
Other useful things
Crediti Formativi Universitari (CFU/ECTS credits): Italian university courses are based on the CFU system. 1 CFU is equal to 25 hours of study. The average annual academic workload for a full-time student is generally assumed to be 60 CFU. CFU and ECTS credits serve the same purpose and generally have the same value.Degree class: Bachelor's and Master's degree programmes that have the same learning objectives and activities are grouped into “degree classes". The educational content of each programme is set autonomously by each university; however, universities are required to include certain educational activities (and the corresponding number of CFU credits) set at the national level. These requirements are established in relation to each degree class. Degrees in the same class have the same legal value.
Double/Joint degrees: the Italian universities may establish degree programmes in partnership with other Italian or foreign universities. Upon completion of these courses, graduates are awarded a joint or double/multiple degree, one from each Partner University.