Auditing and Internal Controls (2012/2013)

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
primo semestre dal Sep 24, 2012 al Dec 21, 2012.

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 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

Books
Marchi Luciano, Revisione Aziendale e Sistemi di Controllo Interno, Giuffrè Editore, Milano, 2012.

Assessment methods and criteria

Written test