Internal auditing is an independent and objective assurance and consultancy activity, aimed at improving the effectiveness and efficiency of the organization.
To facilitate the student's approach to this profession and the skills it requires, the course deals with the following macro topics:
• Acquisition of the generally accepted definitions of corporate governance, control, governance, internal control system, internal auditing.
• CoSO Report Model - Internal Controll - Integrated framework
• Regulatory framework and best practices regarding internal control system and corporate risk management: responsibilities, powers and activities of corporate governance bodies.
• Methodological aspects for the analysis of internal controls with study and application of the organizational principles qualifying the internal control system of companies: accountability, segregation of duty, check and balance.
• The professional standards of the internal auditing activity: Internationa Professional Practice Framework, review process and work methodologies
• Specialized seminars on internal auditing
• Classroom operating cases

Teaching material in English made available by the teacher on the course's teaching platform