Auditing and Internal Controls (2011/2012)

Course code
4S02505
Name of lecturers
Bettina Campedelli, Marco Bozzola
Coordinator
Bettina Campedelli
Number of ECTS credits allocated
9
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Period
First semester dal Sep 26, 2011 al Dec 22, 2011.

Lesson timetable

Learning outcomes

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.

Syllabus

1. The role of the auditor
2. Audit in Italy and its legal framework
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. The consolidated financial statement audit, the sustainability report assurance and periodical controls
9. Internal control system and internal auditing
10. The internal auditing activity

Books
A.Cortesi, S.Fossati, I.Spertini, P.Tettamanzi, Revisione Contabile e Internal Auditing, IPSOA Gruppo Wolters Kluwer, Milano 2009

Assessment methods and criteria

Written test

Teaching aids

Documents