We recommend good knowledge of accounting practices and international accounting standards.
At the end of the course, the student has a deep knowledge of audit principles and risk assessment and management principles. The student is able to apply audit principles and risk management principles to multinational entities
Main topics discussed during lessons:
- Implementation of internal control systems,
- Analysis of significant risks in business units,
- Trustworthiness of financial reporting and compliance with law requirements,
- Audit of internal controls;
- Plan of Enterprise Risk Management.
Materials uploaded on the course website (slides + academic papers published on important Academic journals regarding risk assessment and auditing in multinational entities)
Lectures with possible discussion of business cases. Team working in order to analyze case studies.
During the course, there will be visiting professors to deepen knowledge of audit in multinational entities and risk assessment in multinational entities
- Students who take part in team working: written exam, with an open question about materials explained by visiting professors. Written exam duration is 45 minutes.
Grade: weighted average between grade of team working and grade of written exam.
- Students who don't take part in team working: written exam that is composed by 2 open questions about all materials uploaded on course website.
Written exam duration is 90 minutes.
Grade: grade of written exam
Points accorded to answer in written exam depend on:
a) relavance of the answer;
b) ability to synthesize;
c) language skills.
The scores are uploaded on unibg website (sportello internet).
There aren't mid term exams