Learning objectives

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.