The course covers the study and analysis of internal and external controls implemented within public companies and local authorities. It aims to develop advanced knowledge on the subject of internal and external audit in the public sector, in order to understand the importance of such controls in achieving the objectives of efficiency and effectiveness of management.
At the end of the course the student should be able to
A) Learning results:
1. Understand the purpose and role of the auditor within a public company or local authority;
2. understand the different approaches to the revision;
3. explain the aims and roles of specific auditing tools and how they contribute to improving results.
B) Skills and abilities:
1. identify what the relevant audit issues are;
2. identify relevant aspects of the revision, in particular;
C) Values and attitudes:
1. critically reflect on the various existing instruments on the accounting control of theindividual;
2. critically evaluate and reflect on different models and working methods to proceed with the accounting audit.