CORPORATE AUDITING

Single discipline educational activity

Course Sheet

Course code:

00090L

Academic Year of enrolment:

2016

Year of supply:

2018/2019

Type of Course:

Characterising

Degree:

Course of 1st Cycle Degree in BUSINESS ADMINISTRATION

Disciplinary Sector:

Business Administration

Language:

Italian

Location:

PESCARA

Credits:

Programme Year:

Professor and Collaborators:

VALENTINETTI DIEGO

Cycle:

First semester

Hours of classroom activity:

Individual study hours:

102

Prerequisites:

It is advised to firstly take the “Economia aziendale” and “Ragioneria I” exams

Objectives

The course contributes to the achievement of the educational objectives of the Professional Course of the Bachelor degree in “Economia aziendale”, aimed at preparing graduates able to carry out activities typically related to the accounting profession (Accounting Expert, Auditor).
In particular, the course aims to pursue the following learning outcomes:
- knowledge and understanding: to provide the knowledge needed to understand the profession of auditor and the internal control systems
- ability to apply knowledge and understanding: to apply the main corporate auditing techniques through the study of business cases
- autonomy of judgment: to frame and solve the problems related to the company audit
- communication skills: to acquire and use the technical-professional terminology in the field of company auditing
- ability to learn: to apply the methods and learning tools developed to update and deepen the studied contents, even in professional contexts

Contents

The course focuses on the aims and procedures of the corporate auditing, with particular reference to the financial and management auditing. Further attention is given to the normative, professional and doctrinal evolution of the subject

Extended Syllabus

Introduction
The accounting audit process
Legal framework: the legal audit of the accounts
Accounting principles in the corporate audit
The planning and documentation of the audit
Evaluation of internal control in the accounting area
Audit procedures and direct financial statement audits
The management audit process
Analysis and evaluation of management information and control systems
The management audit procedures

Recommended Bibliography

L. Marchi, Revisione aziendale e sistemi di controllo interno, Giuffrè, Milano, 2012 (terza edizione) - ISBN 9788814174810
Any additional materials will be notified in classroom and made available through the Moodle platform on the fad.unich.it web page

Methods of Provision

Conventional

Teaching Methods

Lectures and seminars, aimed at acquiring and deepening the knowledge related to the program
Case studies, aimed at developing competences, judgment and communication skills
The course also uses the Moodle platform as an e-learning tool to interact with students

Evaluation methods

Verification of learning:

The exam consists of: 1) a preliminary written test, aimed at ascertaining the comprehension of the course contents; 2) a final interview, aimed at deepening the knowledge of specific aspects related to the entire exam program. The final evaluation takes into account both the written and oral tests

Contacts/More Information

E-mail: d.valentinetti@unich.it
Student support: Wednesday 11:00-13:00 a.m.

Università degli Studi
"G. d'Annunzio"

Chieti - Pescara

Aree

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