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.
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
Oral Examination
PROGRAMMA E TESTI CONSIGLIATI
(msword, it, 30 KB, 07/02/17)
