CdSSTRATEGIA, MANAGEMENT E CONTROLLO
Codice484PP
CFU6
PeriodoSecondo semestre
LinguaItaliano
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
Written examination or Group Assessment
At the end of the course students will be familiar with the auditing and management control principles, tools and techniques
Written examination or Group Assessment
Contents Students should be familiar with the knowledge of the main financial accounting topics
Written examination or Group Assessment
Internal auditing
Governance
Risk management
Business process and risks
Internal Control
Budgets
Variance Analysis
Balanced Scorecard
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
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.