EDUCATIONAL OBJECTIVES
The course aims to introduce students to issues relating to corporate auditing by studying the evolution of the same.
In this way, students are enabled to better analyze economic and business phenomena of a general nature (in particular of a private and public audit nature) also by examining the structure of private and public administration.

ORGANIZATION OF TEACHING
Dissemination teaching
18 hours of video lessons (8 video lessons of 15 minutes for each Module or CFU)

Interactive teaching
18 interactive in-depth lessons with students in presence and / or in streaming, recorded and published on the platform (2 interactive lessons per module or CFU)
N. 5 thematic discussions (Thread) on the didactic forum (Topic) + N.16 posts (at least 2 per cfu) as per the PQA didactics guidelines
18 tests (2 per module) with 8 multiple choice questions

COURSE PROGRAM
The course program concerns the presentation of the characteristics and specificities of the corporate audit, the main interpretative theories, the analysis of corporate functions in the private and public sector, the discussion of reform and innovation processes with a view towards the future of the discipline. The spectrum of the topics investigated is very detailed, to allow the student to have a broad understanding of the characteristics of auditing in private and public administration, managerial specificities and the trajectories of change underway.
In particular, the topics covered are, considering for each module both the video lessons and the web lessons:
- Module 1 - Main aspects of the audit and persons in charge
- Module 2 - Responsibility of the auditors and characteristics of the assignment
- Module 3 - Risk and Internal Control: Audit Evidence and Typical Audit Procedures
- Module 4 - Financial statement assertions: from the review of the financial statement areas to the final judgment
- Module 5 - The auditor's reports and quality control: the relationships between the statutory auditor and the other actors in the control
- Module 6 - The review of local authorities
- Module 7 - Risk, public services and administrative-managerial responsibility
- Module 8 - Risk, administrative liability and tax damage: the role of the Court of Auditors
- Module 9 - The review of local authorities

METHOD OF VERIFICATION OF PROFIT IN ITINERE
Verification of on-going profit is essentially carried out through self-assessment tests, student participation in educational forums and participation in chats organized by the teacher, with the assistance of the tutor.
In the final assessment, the Commission will take into account the results achieved by the student in the various methods of on-going tests.

METHODS OF EVALUATION AND OBJECTIVES OF THE FINAL EXAM
Oral exam with an evaluation expressed out of thirty

The oral exam aims to verify:
a) knowledge and arguments in a non-superficial way, as well as the mastery of the problems connected to them;
b) clarity of presentation and the property of language;
c) the ability to establish links between the various problems, also with reference to the peculiarities of the different types of audits (in private companies and public administrations).
A score from 1 to 10 is assigned to each objective. The test is considered passed with the achievement of the minimum score of 6 for each objective.
Honors will be awarded when the student reaches the maximum score in all the objectives and, in the unanimous opinion of the Commission, shows a particularly thorough knowledge of the topics covered and has been able to present them in an original and convinced way, highlighting a critical spirit and ability to perform autonomous considerations on corporate auditing.
Profitable participation in the interactive activities on the platform will be evaluated, during the exam, with an additional score of up to 3/30, provided that the student has attended at least 80% of the video lessons (excluding the web lessons), has completed at least 80% of the tests and have participated with their own interventions in at least 25% of the forums (overall between the teaching forums of the teacher and the tutor). To be taken into consideration, interventions must be original, i.e. not transcribed from other people's publications.

KNOWLEDGE AND UNDERSTANDING IN TERMS OF EXPECTED RESULTS (DESCRIPTOR OF DUBLIN N. 1)
- The student at the end of the attendance will demonstrate a thorough knowledge of the concepts and theories of corporate auditing.
- The student will also have acquired a thorough knowledge and understanding of the different approaches to corporate auditing.
- The knowledge of the corporate audit must allow the student to develop a critical spirit and independent judgment towards the regulatory solutions proposed by the Legislator.
- The student will have to acquire the ability to undertake independent research paths, aimed at identifying original operational solutions.

SKILLS FOR THE PURPOSE OF APPLYING KNOWLEDGE AND UNDERSTANDING IN TERMS OF EXPECTED RESULTS (DESCRIPTOR OF DUBLIN N. 2)
At the end of attendance, the student must have acquired the ability to appropriately use the concepts and tools of corporate auditing, to orient the practice, as well as to adapt the practice acquired to the specificity of the situation, also in relation to new areas.

RECOMMENDED BIBLIOGRAPHY
R. Bauer, The legal audit, Maggioli, Rimini, 2019.
M. Paolini, The revision of local authorities, Maggioli, Rimini, 2018.
C. Zaza, Offenses in the activity of statutory auditing, Key publisher, Milan, 2015.

M. Cucciniello, G. Fattore, F. Longo, E. Ricciuti, A. Turrini, Public Management, Egea, Milan, 2018.
M. Fratini, Compendium of Public Accounting, Nel Legge publisher, Molfetta, Bari, 2018 (Part IV, chapter III; Part VI, chapters I, II, III, IV, V, VI, VII).
S. Cherubini, A. Padula, Management of public services, F. Angeli, Milan, 2012 (Chap. 1,2,5)