Company Auditing - Lezione 2 (2007/2008)

Learning outcomes

The course aims to provide a placement of auditing in the context of corporate governance systems, to give the basics and the standards for the carrying out of auditing, and to provide the methods of analysis of corporate control systems within the risk evaluation approach.

The actors of auditing within the systems of corporate governance and control.
Operational and financial auditing.
The concepts of risk and materiality in the auditing context.
The corporate risk factors in auditing.
The management and the nature of auditing.
The instruments of auditing.
The output of auditing and the performance standard.

Text books
CAMPEDELLI B., (a cura di) La salvaguardia del valore aziendale. Rischio, Controllo, Performance, Giappichelli Editore, Torino, 2007.

Oral examination.