34528 - Company Regulation and Internal Auditing

Course contents

• The Concern as a System of Risks.
• Ethics, law and regulation as strategic factors of the permanent success of the enterprise toward a sustainable capitalism in the global competition.
• The social responsibility of the enterprise.
• The System of Internal Controls within the corporate governance.
• The actors of internal controls.
• The administrative control.
• Planning and Control Systems.
• The formal strategic planning as foundation for the correctness of the administrators and top management decisions.
• The managerial control for the rationality of managerial decisions and the precision of individual responsibilities.
• The budget control for a coordinated management, oriented to business balances.
• Operational programs and budgets.
• Economic budget.
• Financial budget.
• Property budget.
• The business planning under conditions of environmental turbulence.
• The administrative control in high complex organizations and business groups.

Readings/Bibliography

1. Paolo Bastia, Sistemi di pianificazione e controllo, Il Mulino, Bologna, 2008
2. Paletta A., Il controllo interno nella corporate governance, Il Mulino, Bologna, 2008
3. Dittmeier C.A., Internal Auditing, Egea, Milano, 2007
4. Paolo Bastia, Il  budget d'impresa, CLUEB, Bologna, 1989

Qualunque alternativa accettata, da concordare con il Docente

Assessment methods

Scritto obbligatorio. Successivo esame orale facoltativo, da tenersi nella stessa giornata o al massimo entro un anno dalla data dello scritto, se e come il voto di scritto non risultasse soddisfacente per lo studente.

Office hours

See the website of Massimiliano Zanigni