Auditing and Internal Controls (2016/2017)

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 Magistrali dal Sep 26, 2016 al Jan 13, 2017.

Lesson timetable

Primo semestre Magistrali
Day Time Type Place Note
Monday 8:30 AM - 10:45 AM lesson Lecture Hall SPB  
Thursday 11:00 AM - 1:15 PM lesson Lecture Hall SPD  

Learning outcomes

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

Syllabus

1. Corporate Governance and Controls
2. Integrated approach to corporate control
3. Internal Auditing
4. Statutory audit in Italy
5. Planning the audit
6. Review Process
7. Conclusion of the review
8. Operational tools of auditing
9. Assessment of the Company's internal control system

Reference books
Author Title Publisher Year ISBN Note
Fabrizio Bava La revisione del bilancio (Edizione 1) Giuffrè editore 2016 978-88-14-216303-9
Pesenato Alberto Manuale del revisore legale Ipsoa, Milano   Il testo va integrato con il materiale didattico e con il Decreto Legislativo 27 gennaio 2010 n.39 e successive modifiche

Assessment methods and criteria

The exam consists of an interview

Teaching aids

Documents
  • pptx   1   (pptx, it, 228 KB, 12/08/16)
  • vnd.ms-powerpoint   2   (vnd.ms-powerpoint, it, 461 KB, 12/08/16)
  • pptx   3   (pptx, it, 116 KB, 12/08/16)
  • vnd.ms-powerpoint   4   (vnd.ms-powerpoint, it, 653 KB, 12/08/16)
  • pptx   5   (pptx, it, 124 KB, 12/08/16)
  • vnd.ms-powerpoint   6   (vnd.ms-powerpoint, it, 2233 KB, 12/08/16)
  • pptx   7   (pptx, it, 113 KB, 12/08/16)
  • pptx   8   (pptx, it, 119 KB, 12/08/16)
  • vnd.ms-powerpoint   9   (vnd.ms-powerpoint, it, 751 KB, 12/08/16)

STUDENT MODULE EVALUATION - 2016/2017