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