a. Knowledge and understanding: in the first part of the course students learn 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).
In the second part of the course students know auditing issues, with particular reference to 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 audit techniques.
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.
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.