Learning objectives
a. Knowledge and understanding: the objective of the first part of the
course is to explore corporate governance issues, with particular
reference to the bodies, functions, and the way through which the control
is developed over the enterprises operations (and in particular inside
groups, listed and unlisted companies).
The second part of the course aims to explore the auditing issues, with
particular reference to knowledge on the different approaches to ”
contents controls” and “legitimacy controls” attributed to the statutory
auditors and to the “external” auditors.
b. Applying knowledge and understanding: students will be able to
interpret the most important analysis models for corporate governance
systems adopted by the enterprises, as well as to understand the key
issues related to the design and operation of internal control systems. In
addition, students will be able to interpret and apply the most common
a u d i t t e c h n i q u e s .
c. Making judgments: students will be able to successfully solve the
logical interpretation of corporate governance systems and the definition
of the auditing procedures.
d. Communication skills: At the end of the course, students will acquire
the ability to analyze problems (problem solving skills), the interpersonal
skills and the communication skills in written and oral form and with
different stakeholders. The acquisition of communication skills is
achieved through the participation to case studies as well as through the
presentation of the results of individual work or group work on items or
business cases presented by the professor.
The acquisition of communication skills is also due by achieving the final
exam.
e. Ability to learn: the course aims to support students learning through a
correct approach to individual study and through the discussion with
professor and colleagues of business cases.
Prerequisites
No
Course unit content
The course is composed by two parts.
The first part of the course will cover the following topics:
- corporate governance systems, with particular attention to the relations
between ownership, management board and auditors;
- functions and responsibilities of the board of statutory auditors
(“Collegio Sindacale”) and external auditors (“Revisori legali”);
- accounting, legal and management control;
- indipendence of auditors and rules of behaviour;
- disclosure of economic and financial informations.
The second part of the course deals with specific matters relating to
financial auditing. The internal control system. Risks in the auditing
process. Financial statements auditing. Methods for ensuring and grading
the reliability of economic and financial informations.
Full programme
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Bibliography
FELLEGARA A.M. (a cura di), Governo, controllo e informazione societaria
nei gruppi aziendali, McGraw-Hill, Milano.
MARCHI L., Principi di revisione contabile. Un approccio per cicli operativi,
Giuffrè, Milano.
Consiglio Nazionale dei Dottori Commercialisti e Consiglio Nazionale dei
Ragionieri, Principi di revisione, Giuffrè, Milano.
Marinoni M.A., Revisione Legale dei Conti e Risk Approach, Giappichelli, Torino, 2015
Teaching methods
Lectures, Group work and tutorials
Assessment methods and criteria
The assessment of the learning ability will be done with an exam in
written and oral form, through which students will be required to answer
to open-ended questions (by the written test) and to discuss the main
issues addressed during the course (by the oral dissertation). In
particular, the ability to work in a team will be assessed through the
evaluation of the workgroup developed during the course. The
knowledge, the ability to communicate appropriately and the
independence of judgment will be verified by the written test, while the
ability to apply knowledge will be evaluated through the oral dissertation
Other information
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2030 agenda goals for sustainable development
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