GOVERNANCE AND CORPORATE AUDIT SYSTEMS - UNIT 1
Learning outcomes of the course unit
This part of 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
This part of the course 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. (a cura di), Governo, controllo e informazione societaria nei gruppi aziendali, McGraw-Hill, Milano, 2008.
The exam focuses on the topics covered in the two parts that comprise the course, and consists of a written test and an oral test.
Access to the oral test is allowed only to students who have achieved at least adequately in the written test.
For the complete program of examination, see also the content of Module 2.