The main aim of the class is at providing the student any basic information regarding Internal Control System in the Corporate governance environment.
In order to better depict the arguments, a specific focus on the risk assessment and management is first provided. After having explained the risk and control concepts and elements (included the most important international framework on the topic), the class addresses the internal audit function, so to show the last resort mechanism a full internal control has to be provided of.
A lot of practitioners and witnesses experience help the student to enter the issues in a practical and dialogical way.
In order to better depict the arguments, a specific focus on the risk assessment and management is first provided. After having explained the risk and control concepts and elements (included the most important international framework on the topic), the class addresses the internal audit function, so to show the last resort mechanism a full internal control has to be provided of.
A lot of practitioners and witnesses experience help the student to enter the issues in a practical and dialogical way.
Curriculum
teacher profile teaching materials
Corporate Governance
Enterprise Risk Management Framework CoSO
Internal Control System Framework CoSO
The Risk Assessment
Internal Auditing and Internal Control System
Legislative Decree n. 231/2001
IA among Corporate Governance bodies
The professional Standards IIA
IA in business agglomerates
ERM and Audit Plan
IA e ICS in Cooperative entities
IA examples
The Fraud Auditing
Process Audit executions
IA in public owned groups
ICS and RM framework in listed groups
The IT Auditing
Le revisioni aziendali, Troina G., Franco Angeli
more
L'esercizio dell'Internal Audit, Regoliosi C., Perno A., Maggioli
Programme
Introduction, books - Risk and Control: some preliminary issueCorporate Governance
Enterprise Risk Management Framework CoSO
Internal Control System Framework CoSO
The Risk Assessment
Internal Auditing and Internal Control System
Legislative Decree n. 231/2001
IA among Corporate Governance bodies
The professional Standards IIA
IA in business agglomerates
ERM and Audit Plan
IA e ICS in Cooperative entities
IA examples
The Fraud Auditing
Process Audit executions
IA in public owned groups
ICS and RM framework in listed groups
The IT Auditing
Core Documentation
Internal auditing. Chiave per la corporate governance, Dittmeyer C., EGEALe revisioni aziendali, Troina G., Franco Angeli
more
L'esercizio dell'Internal Audit, Regoliosi C., Perno A., Maggioli
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results.Type of evaluation
The final mark ordinarily arises from a three-question oral exam and evaluation, concerning the whole program. teacher profile teaching materials
Corporate Governance
Enterprise Risk Management Framework CoSO
Internal Control System Framework CoSO
The Risk Assessment
Internal Auditing and Internal Control System
Legislative Decree n. 231/2001
IA among Corporate Governance bodies
The professional Standards IIA
IA in business agglomerates
ERM and Audit Plan
IA e ICS in Cooperative entities
IA examples
The Fraud Auditing
Process Audit executions
IA in public owned groups
ICS and RM framework in listed groups
The IT Auditing
Le revisioni aziendali, Troina G., Franco Angeli
more
L'esercizio dell'Internal Audit, Regoliosi C., Perno A., Maggioli
Mutuazione: 21210154 INTERNAL AUDITING in Economia Aziendale LM-77 REGOLIOSI CARLO
Programme
Introduction, books - Risk and Control: some preliminary issueCorporate Governance
Enterprise Risk Management Framework CoSO
Internal Control System Framework CoSO
The Risk Assessment
Internal Auditing and Internal Control System
Legislative Decree n. 231/2001
IA among Corporate Governance bodies
The professional Standards IIA
IA in business agglomerates
ERM and Audit Plan
IA e ICS in Cooperative entities
IA examples
The Fraud Auditing
Process Audit executions
IA in public owned groups
ICS and RM framework in listed groups
The IT Auditing
Core Documentation
Internal auditing. Chiave per la corporate governance, Dittmeyer C., EGEALe revisioni aziendali, Troina G., Franco Angeli
more
L'esercizio dell'Internal Audit, Regoliosi C., Perno A., Maggioli
Type of delivery of the course
Lectures are in-class and are held four times a week. Each lesson lasts two hours. Three lectures per week are dedicated to explaining the theoretical concepts of business administration and accounting, while the last weekly lecture is focused on accounting exercises to achieve the expected learning results.Type of evaluation
The final mark ordinarily arises from a three-question oral exam and evaluation, concerning the whole program.