Foreign students graduate courses

Bosi P., Corso di Scienza delle Finanze, Il Mulino, Bologna, 2006

Further indications will be given durino the course.

Alfredo Gallistru

Patrizia Cappato

Program

- The internal control system from stakeholders’ perspective

- Control activities within companies’ main processes

- The importance of the evaluation of the internal control system within the audit process

- The impact on processes of the use of ERP systems

- The understanding and evaluation of general controls on the IT systems: IT General Controls

- Main methodologies for understanding and documenting the key internal processes

- The use of computerized audit techniques in the audit process: CAAT (Computer Assisted Audit Techniques)

- Methodologies for communicating deficiencies detected on the internal control system to the company’s responsible for governance

- Legislative aspects on regulation of the internal control system: Sarbanes Oxley Act, law 262 (legislation covering safeguarding of public interest – legge in material di tutela del risparmio etc)

- Third party assurance

- The internal control system for quality in the audit firms

- Cases of failure of the internal controls

- Considerations for fraud auditing

The course aims at developing knowledge and competencies of analysis and evaluation of the internal control system based on the existing methodological frameworks. The implementation and validation of the design and operating effectiveness of controls will be examined, making use of examples, in light of the legislative evolution occurred in the last years (Sarbanes Oxley Act, legislation covering safeguarding of public interest – legge in material di tutela del risparmio etc). The course will also cover aspects relating to automated controls, IT General Controls and the use of ERP systems with particular regard to the SAP environment. Examples and exercises will support the development of knowledge on the themes discussed.

SECOND

MARIA RITA RAMPAZI

The course is divided in two parts. The first part focuses on contemporary sociological theories on globalization (mainly referring to authors like Giddens, Beck, Castells, Bauman).

The second part focuses on the changes taking place in contemporary labour markets, as a consequence of the development of the ICTs

To provide some interpretative categories, in order to understand the complexity of socio-economic changes taking place today in the world