Catalogo dei Corsi di studio

The course aims to provide the essential knowledge for identifying the risks to which the company is exposed, their evaluation and the control that must be exercised for the pursuit of the objectives indicated by the administration as well as the knowledge for the statutory audit.

1. Knowledge and understanding:
The student must demonstrate the acquisition of a basic knowledge of the discipline of risk analysis and management, control systems and statutory audit.
2. Applied knowledge and understanding:
The student must demonstrate the acquisition of a basic knowledge of business processes, the assessment and classification of risks, the tools of control, the effectiveness and efficiency of controls, the discipline and processes for the statutory audit.
3. Autonomy of judgment:
The student will acquire the knowledge necessary to analyze business phenomena by identifying the dangers, events, probabilities and consequences connected to company processes in order to express an assessment of the risks to which the company is exposed and of the control instruments.
4. Communication skills:
The student must demonstrate that he has gained the capacity for argumentation and technical and economic language properties.
5. Ability to learn:
The student must demonstrate that he has acquired the ability to understand risk analysis and management, control systems and statutory auditing in an organic and critical manner

Programme

The definition of internal auditing. The international and national regulatory framework. The process of internal auditing. Process analysis. The risk assessment. Risk management and internal control. The organization of the internal auditing function. External Auditing

Adopted texts

M. Rausand, Risk Assessment, Theory, Methods, and Applications, Wiley, 2011 (Capitolo 2).
C. Dittmeier, La Governance dei Rischi, Egea, 2015. Capitolo 1 (escludere da §1.7.1 a 1.7.6), Capitolo 2 (escludere da §2.2.1 a 2.2.5), Capitolo 3, Capitolo 4 e Capitolo 5. COSO’s Enterprise Risk Management Framework aggiornato al 2017. Il codice di autodisciplina aggiornato al 2018.
M. Livatino, N. Pecchiari, G. Pogliani, Principi e Metodologie di Auditing, Egea, 2012. Capitolo 1 (§ 1.2.1 e § 1.2.2), Capitolo 5, Capitolo 6, Capitolo 7 (escludere §7.3), Capitolo 8.
Durante il corso, le fonti bibliografiche saranno aggiornate alla normativa vigente.

Links di utile consultazione
Ministero dell’Economia: https://www.revisionelegale.mef.gov.it/opencms/opencms/Revisione-legale/principiRevisione/index.html
Consiglio nazionale dei Dottori commercialisti e degli esperti contabili: https://commercialisti.it/revisione-legale-dei-conti1
International Auditing and Assurance Standards Board: https://www.iaasb.org/standards-pronouncements
The Committee of Sponsoring Organizations of the Treadway Commission (COSO): https://www.coso.org/Pages/default.aspx

Prerequisites

not required

Frequency modes

optional

Exam modes

written test

Exam reservation date start	Exam reservation date end	Exam date
07/04/2021	07/05/2021	12/05/2021
10/05/2021	10/06/2021	15/06/2021
07/06/2021	10/07/2021	14/07/2021
13/08/2021	08/09/2021	13/09/2021
05/10/2021	05/11/2021	10/11/2021
15/12/2021	10/01/2022	17/01/2022
15/12/2021	26/01/2022	27/01/2022