Scheda programma d'esame
AUDITING AND MANAGEMENT CONTROL
FEDERICA DE SANTIS
Anno accademico2017/18
CdSSTRATEGIA, MANAGEMENT E CONTROLLO
Codice484PP
CFU6
PeriodoSecondo semestre
LinguaItaliano

ModuliSettoreTipoOreDocente/i
AUDITING AND MANAGEMENT CONTROLSECS-P/07LEZIONI42
FEDERICA DE SANTIS unimap
GIANPAOLO NERI unimap
Learning outcomes
Knowledge

The objective of the course is to provide students with a background on auditing and management control principles, tools and techniques. The program includes the following topics:  internal auditing, internal control systems, enterprise risk management, business process and operational auditing, budgeting and reporting, variance analysis and Balanced Scorecard

Assessment criteria of knowledge

Written examination or Group Assessment

Skills

At the end of the course students will be familiar with the auditing and management control principles, tools and techniques

Assessment criteria of skills

Written examination or Group Assessment

Prerequisites

Contents Students should be familiar with the knowledge of the main financial accounting topics

Teaching methods

Written examination or Group Assessment

Syllabus

Internal auditing

Governance

Risk management

Business process and risks

Internal Control

Budgets

Variance Analysis

Balanced Scorecard

Bibliography

Internal auditing: Assurance and Advisory Services, Authors: Reding et al., (..). Only the following chapters: Introduction to Internal auditing, Governance, Risk management, Business process and risks, Internal Control;

Managerial Accounting,  Authors: Garrison et al., (..) only the chapters regarding: Budgets, Variance Analysis and Balanced Scorecard

Optional readings will be defined at the beginning or during the course and uploaded on the elearning platform

Assessment methods

The written test consists in open-answer questions related to the main topics of the course.

In order to pass the test, it is necessary to pass both the auditing part and the management control part with an evaluation of at least 18/30

Group assessments will be considered for the final evaluation, but they do not represent a prerequisite for passing the exam.

Ultimo aggiornamento 16/03/2018 21:01