Company Economics (2016/2017)

Course code
4S01884
Name of lecturer
Paolo Roffia
Coordinator
Paolo Roffia
Number of ECTS credits allocated
6
Other available courses
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Period
2° periodo di lezioni - aprile/maggio 2017, 2° periodo di lezioni - febbraio/aprile 2017

Lesson timetable

2° periodo di lezioni - aprile/maggio 2017
Day Time Type Place Note
Tuesday 4:30 PM - 6:30 PM lesson Lecture Hall Dottorandi  
Friday 4:30 PM - 6:30 PM lesson Lecture Hall Trabucchi  
2° periodo di lezioni - febbraio/aprile 2017
Day Time Type Place Note
Tuesday 4:30 PM - 6:30 PM lesson Lecture Hall Dottorandi  
Friday 4:30 PM - 6:30 PM lesson Lecture Hall Trabucchi  

Learning outcomes

The course aims to investigate the organization and the internal control system of companies under a business administration point of view. Particularly, during the course will be analyzed scope, peculiarities, subjects and processes involved in the internal control system.
Specific enphasis will be given to the analysis of laws and rules that affect the design and the workability of the system.

Syllabus

1. Corporate governance, functions and business processes
2. THe company organization. Theorie on Organization.
3. The main business processes (sales, purchase, wharehouse management)
4. The internal control system and CoSO report
5. The corporate governance code for italian listed companies
6. The actors of the internal control system
7. The “3 lines of defense” model and the Internal auditing function
8. Risk based approach, audit activity and audit plan
9. The analysis of the sales process
10. The analysis of the purchase process
11. The analysis of the wharehouse management process
12. The models for compliance to italian d.lgs 213/2001 art. 6
13. The internal control system in a listed company: case study
14. The internal control system in a bank: case study
15. The internal control system in a SME: case study
16. Analysis of some models for compliance to art. 6 of the italian d.lgs 231/2001: case studies

Assessment methods and criteria

Oral Examination

Teaching aids

Documents

STUDENT MODULE EVALUATION - 2016/2017