Programma dell'insegnamento: Internal control
Dott.ssa Elena Bandettini
Ore di lezione
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;
Slides presented during the lessons.