30172 - Internal Auditing

Learning outcomes

The aim of the course is to provide students the basic knowledge of the internal auditing processes according to the international and national regulations.

After having attended the course, each student will be able to know the logical functions of internal auditing processes and how to use the main technique of internal control. Moreover students will be able also to know the usefulness of business fraud prevention.

Course contents

Part I:

 
• The statutory audit

• The planning and documentation of the analytical review procedures

• The evaluation of internal control in accounting

• The process of management control

• The analysis and evaluation of information systems and management control

• The management control procedures

Part II (monographic):

 
• The role of auditing in the public sector

• The new system of internal controls in public administrations and in the bank sector

• The design of the Risk Assessment Model in different kinds of firms

Readings/Bibliography

1. L. Marchi, Revisione aziendale e sistemi di controllo interno, Giuffrè Editore, Milano, 2019, IV edizione.
2. L.Mazzara, Internal auditing e Sistemi di controllo interno nella Pubblica Amministrazione: un approccio integrato, 2023 (in preparazione)

Further articles will be provided by the teacher throught the elearning platform

Teaching methods

Besides the theorethical lessons some seminarial meetings will be organized. Some exercises about internal audit problems will be offered. A company visit is planned at the end of the course.

Assessment methods

For attending students: written test (April 2025) based on the elements explained in class + individual essay (to choose according to the teacher) on a specific case study.

During the others sessions, the exam is only oral and relies on the topics presented in the course.

As concern the graduation in the evaluation process please take a look at the following scheme:

- 18-23: sufficient preparation but relating to a limited number of the course contents;

- 24-27: adequate preparation but with some gaps with respect to the course contents;

- 28-30: very in-depth knowledge of all the course contents;

- 30L: excellent knowledge of the course contents.

 

Teaching tools

Personal computer, video-projector and multimedia classroom with cameras and overhead microphones. The full course is also organized in elearning: https://elearning-cds.unibo.it/

Links to further information

https://elearning-cds.unibo.it/

Office hours

See the website of Luca Mazzara