Teaching - Università Roma Tre

INTERNAL AUDITING (objectives)

Code

21210154

Language

ITA

Type of certificate

Profit certificate

Credits

9

Scientific Disciplinary Sector Code

SECS-P/07

Contact Hours

60

Type of Activity

Core compulsory activities

Derived from	21210154 INTERNAL AUDITING in Business administration LM-77 REGOLIOSI CARLO (syllabus) Introduction, books - Risk and Control: some preliminary issue Corporate Governance Enterprise Risk Management Framework CoSO Internal Control System Framework CoSO The Risk Assessment Internal Auditing and Internal Control System Legislative Decree n. 231/2001 IA among Corporate Governance bodies The professional Standards IIA IA in business agglomerates ERM and Audit Plan IA e ICS in Cooperative entities IA examples The Fraud Auditing Process Audit executions IA in public owned groups ICS and RM framework in listed groups The IT Auditing (reference books) Internal auditing. Chiave per la corporate governance, Dittmeyer C., EGEA Le revisioni aziendali, Troina G., Franco Angeli more L'esercizio dell'Internal Audit, Regoliosi C., Perno A., Maggioli
Dates of beginning and end of teaching activities	From to
Delivery mode	Traditional At a distance
Attendance	not mandatory
Evaluation methods	Oral exam