CORPORATE AUDIT AND GOVERNANCE SYSTEMS (PART 1)
LEARNING OUTCOMES OF THE COURSE UNIT
The course focus on corporate governance, with particolar reference to corporate officers with the function to control companies’ activity. The topic issues is the study of the different types of controls that auditors have to do on the way to manage italian companies (groups of companies, listed and not listed companies).
COURSE CONTENTS SUMMARY
The course syllabus will cover the following topics:
- systems of corporate governance, with particular attention to the relations between equity composition, management board and auditors
- role and responsabilities of auditors
- accounting, legal and management control
- indipendence of auditors and rules of behaviour
- disclosure of economic and financial informations
FELLEGARA A.M., Strutture d’impresa e tutela degli interessi
istituzionali, Giuffrè, Milano 2005.