Auditing and Internal Controls (2019/2020)

Course code
Name of lecturers
Bettina Campedelli, Marco Bozzola
Bettina Campedelli
Number of ECTS credits allocated
Academic sector
Language of instruction
primo semestre magistrali dal Sep 30, 2019 al Dec 20, 2019.

Lesson timetable

Go to lesson schedule

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.
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.


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
The teaching materials is provided online, through the E-learning service, within the specific webpage prepared for this course

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  

Assessment methods and criteria

The exam consists of an interview aimed at assessing the knowledge of regulation and auditing principles, and the ability of the student to apply them to illustratory specific context.