1. The control of administrative and accounting regularity in public companies and local authorities
This module will provide a broad and detailed framework both from a regulatory point of view and from an application point of view on what are the control activities on the administrative and accounting regularity of the local authority with a focus dedicated to the review activity in the local authorities highlighting the main regulatory and operational interventions that characterize the activity of auditors in the local authority
2. The rules for the appointment of the auditing body.
This module will provide learners with the regulatory reference framework useful for learning what are the minimum requirements set by the legislator in the procedure for appointing the audit body. At the same time, indications will be provided on the operational practices attributable to the audit principles prepared by the CNDCEC.
3. The ethical and professional rules and behavior of the auditor.
This form will define the professional ethical and behavioral standards of the auditor both from a regulatory point of view also through the auditing principles prepared by the CNDCEC
4. The functions of the audit body.
This will provide learners with the elements describing the functioning of the auditing body according to art. 239 of the TUEL in concert with the CNDCEC revision principles
5. The internal control system.
This module will provide the tools and methodologies used in the local authority to ensure, through the control of administrative and accounting regularity, the legitimacy, regularity, and correctness of the administrative action
6. Analysis tools and operating techniques.
This module will provide a highly operational framework (also through case studies) of what are the analysis tools of the local authority, even the main working methods, and operating techniques.
7. Work plans.
This module will provide learners, also through case studies, with an operational guide on the activity of the auditing body by the commonly used operating practices and compliant with the CNDCEC revision principles
8. The report of the audit body.
This form will enable learners to enter into the annual reports of the auditing body and, through case studies, the most commonly used worksheets of the audit bodies will be shown and commented
