Learning outcomes of the course unit
The course will cover corporate auditing principles from both an accounting and management standpoint.
After having first outlined the basic aspects of auditing processes, the course will examine the qualitative and quantitative modes of operation of the internal corporate system of controls and those aspects regarding the objective and method of internal and external corporate auditing functions.
Course contents summary
The course programme may be summarised as follows:
Corporate audit goals and objectives.
Legal aspects of the audit process.
General audit principles. Ethical standards.
Accounting principles on which the audit is based.
The corporate auditing process.
Planning and documentation of the corporate audit.
Auditing of the financial statements.
System of internal controls.
MARCHI L., Revisione aziendale e sistemi di controllo interno, Giuffré editore, Milano, 2004.