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 (ERM) and Internal Control System (ICS): an introduction
Risk Assessment
ICS: the CoSO Report 1992-2013
The Internal Auditing (IA)
IA in Corporate Governance
The international professional practice standards
The legislative decree 231/2001
IA and Corporate Groups
ERM e Audit Plan
Business Processes and examples of ICS and IA
IT Audit
Fraud Audit
The ICS from the CEO standpoint
SCI e RI in cooperative entities
Business Experience
G. Troina, Le revisioni aziendali, Franco Angeli, ult. edizione
Programme
Risk and ControlCorporate Governance
Enterprise Risk Management (ERM) and Internal Control System (ICS): an introduction
Risk Assessment
ICS: the CoSO Report 1992-2013
The Internal Auditing (IA)
IA in Corporate Governance
The international professional practice standards
The legislative decree 231/2001
IA and Corporate Groups
ERM e Audit Plan
Business Processes and examples of ICS and IA
IT Audit
Fraud Audit
The ICS from the CEO standpoint
SCI e RI in cooperative entities
Business Experience
Core Documentation
C.A. Dittmeier, Internal Auditing. Chiave per la corporate governance, EGEA, ult. edizioneG. Troina, Le revisioni aziendali, Franco Angeli, ult. edizione
Reference Bibliography
.Type of delivery of the course
In COVID pandemic time, all the rules issued both by National Institutions and University will be strictly observed. More in detail, special online teaching will be guaranteed via MS Teams, and the availabilty of any useful documents and references too. Some external auditors interventions will be also proposed. A specific attention to see any update concerning possibile new rules is asked to pay. As soon as the pandemic time would be expired, the traditional way of class will be restored.Type of evaluation
Oral exam, ordinarily three questions per student In COVID pandemic time, all the rules issued both by National Institutions and University related to exams and evalutations will be strictly observed. teacher profile teaching materials
Corporate Governance
Enterprise Risk Management (ERM) and Internal Control System (ICS): an introduction
Risk Assessment
ICS: the CoSO Report 1992-2013
The Internal Auditing (IA)
IA in Corporate Governance
The international professional practice standards
The legislative decree 231/2001
IA and Corporate Groups
ERM e Audit Plan
Business Processes and examples of ICS and IA
IT Audit
Fraud Audit
The ICS from the CEO standpoint
SCI e RI in cooperative entities
Business Experience
G. Troina, Le revisioni aziendali, Franco Angeli, ult. edizione
Mutuazione: 21210154 INTERNAL AUDITING in Economia Aziendale LM-77 REGOLIOSI CARLO
Programme
Risk and ControlCorporate Governance
Enterprise Risk Management (ERM) and Internal Control System (ICS): an introduction
Risk Assessment
ICS: the CoSO Report 1992-2013
The Internal Auditing (IA)
IA in Corporate Governance
The international professional practice standards
The legislative decree 231/2001
IA and Corporate Groups
ERM e Audit Plan
Business Processes and examples of ICS and IA
IT Audit
Fraud Audit
The ICS from the CEO standpoint
SCI e RI in cooperative entities
Business Experience
Core Documentation
C.A. Dittmeier, Internal Auditing. Chiave per la corporate governance, EGEA, ult. edizioneG. Troina, Le revisioni aziendali, Franco Angeli, ult. edizione
Reference Bibliography
.Type of delivery of the course
In COVID pandemic time, all the rules issued both by National Institutions and University will be strictly observed. More in detail, special online teaching will be guaranteed via MS Teams, and the availabilty of any useful documents and references too. Some external auditors interventions will be also proposed. A specific attention to see any update concerning possibile new rules is asked to pay. As soon as the pandemic time would be expired, the traditional way of class will be restored.Type of evaluation
Oral exam, ordinarily three questions per student In COVID pandemic time, all the rules issued both by National Institutions and University related to exams and evalutations will be strictly observed.