Università Roma Tre

THE MAIN GOAL OF THE COURSE IS INTRODUCING STUDENTS TO GENERAL AND LOGICAL PRINCIPLES REFERRING TO INTERNAL CONTROL SYSTEM (ICS) WITHIN CONTEMPORARY FIRMS.
HOW TO BUILD A ICS, HOW TO IMPROVE IT, HOW TO DEVELOP IT, HOW TO CONSTANTLY AND PROFESSIONALLY AUDIT IT ARE MATTERS OF DEEPENING DURING THE LESSONS.
THESE FEATURES ARE THE MAIN ASSIGNMENT OF AN INTERNAL AUDIT FUNCTION (OR DEPARTMENT).
THE COURSE TRIES TO EXPLAIN THE PROPERLY IMPORTANT ROLE PLAYED BY IADS IN SUPPORTING BUSINESS RISKS MANAGEMENT, THROUGH THE OVERSIGHT AND AUDIT OF ICS. RECENT LAWS (231/2001 DECREE AND LAW 262/2005) FURTHERMORE HAVE INCREASED THE FORMAL IMPORTANCE OF THIS PARTICULAR FUNCTION.
DURING THE LESSONS SOME IA DIRECTORS OR MANAGERS ARE INVITED TO PROVIDE THEIR EXPERIENCE.