Insegnamenti I & II Livello
Programma dell'insegnamento: Internal control
Corsi di Laurea
CPA, EA, EC, FAMF, MeC, SGST
Codice Cfu Insegnamento
3Internal control
Semestre
II sem.
Docente
Allegrini Marco
tel: 050-2216346  email: allegrin@ec.unipi.it
Collaboratori
Dott.ssa Elena Bandettini

Ore di lezione
18

Programma
The course aims at analyzing the following subjects:
 THE INTERNAL CONTROL SYSTEM AND ITS ACTORS:
o the definition of the internal control system;
the internal control system in the corporate governance framework
o the COSO Framework;
o the main actors of the internal control system.
 THE CONTROL MODELS AND THE CRSA:
o the components;
o benefits and disadvantages linked to the different components;
o presentation of the results of a survey.
 THE INTERNAL AUDIT ROLE:
o the analysis of the definition;
o the evolution of the function/activity;
o the different kinds of auditing;
o the relationships with the external auditors.

Testi consigliati per l'esame
 PICKETT K.H.S., The essential handbook of internal auditing, John Wiley & Sons, 2005, chapters 4-5;
 COSO framework
 Slides presented during the lessons.
indietro