AUDITING AND RISK MANAGEMENT

The course contributes to the learning objectives of the second-cycle degree programme, which provides learning in both the business and quantitative context, by preparing students to assess business risks and conduct internal and external audits.

This course aims at introducing students to business risk assessment and audit. At the end of the course students will be able to:
- Identify and understand the risks faced by organisations;
- Assess and measure the impact of risks on organisations;
- Understand the different ways that risks can be managed or mitigated;
- Understand the importance of effective monitoring and reporting of risks;
- Perform an internal controls risk analysis;
- Evaluate effectiveness of internal controls;
- Use internal controls’ evaluation to formulate external audit procedures;
- Design audit programs for financial statement audits;
- Identify conditions that can lead to frauds.

To attend the course successfully, students must have good prior knowledge of corporate financial statements and international accounting standards. These topics will not be covered during the lessons, but their knowledge is fundamental for understanding the topics covered in the course.

- Risk management systems.
- Risk assessment: internal control evaluation.
- The contemporary auditing environment.
- Professional standards and ethics.
- Internal audit and fraud examinations.
- Auditing procedures and reports.

The textbook will be communicated during the first class.

Compulsory written exam consisting in 20 multiple-choice questions. The exam is given via the moodle platform. Time: 45 minutes.

The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.

English

EXAM ENROLMENT PROBLEMS. If students experience problems when enrolling online to the exam, they have to send an email to the lecturer or to the Economics Campus before the closing date of exam enrolment. Students are not admitted to the exam if they are not enrolled online to the exam. Students are not admitted to the exam after the closing date of exam enrolment online.
ACCESSIBILITY, DISABILITY, AND INCLUSION. ACCOMMODATION AND SUPPORT SERVICES FOR STUDENTS WITH DISABILITIES AND STUDENTS WITH SPECIFIC LEARNING IMPAIRMENTS. Ca’ Foscari abides by Italian Law (Law 17/1999; Law 170/2010) regarding support services and accommodation available to students with disabilities. This includes students with mobility, visual, hearing, and other disabilities (Law 17/1999), and specific learning impairments (Law 170/2010). If you have a disability or impairment that requires accommodations (i.e., alternate testing, readers, note takers or interpreters), please contact the Disability and Accessibility Offices in Student Services at the e-mail address disabilita@unive.it

written

This subject deals with topics related to the macro-area "Human capital, health, education" and contributes to the achievement of one or more goals of U. N. Agenda for Sustainable Development