30172 - Internal Auditing

Course Unit Page

Academic Year 2018/2019

Learning outcomes

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

After having attended the course, each student will be able to know the logical functions of an internal auditing process 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 review
• The evaluation of internal control in accounting
• The process of management review
• The analysis and evaluation of information systems and management control
• The procedures for management review

Part II (monographic)
• the role of auditing in the public sector
• The new system of internal controls in the public administrations and in the bank

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


  1. L. Marchi, Revisione aziendale e sistemi di controllo interno, Giuffrè Editore, Milano, 2008
  2. L.Mazzara, Internal auditing e Sistemi di controllo interno nella Pubblica Amministrazione: un approccio integrato, 2019 (in corso di 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.

Assessment methods

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

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

Teaching tools

Personal computer and video-projector. The full course is also organized in elearning: https://elearning-cds.unibo.it/

Links to further information


Office hours

See the website of Luca Mazzara