Marco BISOGNO | Auditing of public sector entities

cod. 0222100061

AUDITING OF PUBLIC SECTOR ENTITIES

	0222100061
	DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS

	BUSINESS MANAGEMENT AND CONSULTING
	2014/2015

CURRICULUM MANAGEMENT PUBBLICO

	OBBLIGATORIO
	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2014
	PRIMO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
1	REVISIONE DEI CONTI PUBBLICI MOD 1
	SECS-P/07	6	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS
2	REVISIONE DEI CONTI PUBBLICI MOD 2
	SECS-P/07	6	30	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	MARCO BISOGNO1 T Curriculum
	FRANCESCA MANES ROSSI2 Curriculum

	Objectives
	KNOWLEDGE AND UNDERSTANDING: THE STUDENTS WILL HAVE THEORETICAL KNOWLEDGE AND PRACTICAL COMPETENCIES ABOUT DIFFERENT TYPES OF FINANCIAL STATEMENTS OF PUBLIC ENTITIES, TOOLS AND METHODS OF AUDITING IN ORDER TO ACQUIRE SKILLS TO PROPERLY INTERPRET THE MEANING AND CONTENT OF FINANCIAL STATEMENTS. APPLYING KNOWLEDGE AND UNDERSTANDING: THE LEARNERS WILL BE ABLE TO APPLY THESE KNOWLEDGE TO THE PUBLIC SECTOR, IN TERMS OF STRUCTURE AND FORM OF FINANCIAL STATEMENT, SETTING AUDITING PROCEDURES. MAKING JUDGEMENTS: THE LEARNERS WILL ACQUIRE A FULL UNDERSTANDING OF METHODS AND TOOLS OF PUBLIC SECTOR AUDITING, TO ALLOW A FULL IMPLEMENTATION OF AUDITING PROCEDURES. COMMUNICATION SKILLS: THE LEARNERS WILL BE ABLE TO COMMUNICATE EFFECTIVELY AND PRESENT THE RESULTS OF THEIR WORK, ARGUE THEIR POSITIONS AND COMMUNICATE CLEARLY AND EFFECTIVELY WITH THE HEAD OF THE ADMINISTRATIVE FUNCTION. LEARNING SKILLS: BASED ON THE AUDITING METHODOLOGY LEARNED, THE STUDENT WILL BE ABLE TO ASSESS THE VERACITY OF THE ELEMENTS OF FINANCIAL STATEMENT, THE FORMAL AND SUBSTANTIVE FAIRNESS OF MANAGEMENT OPERATIONS AND PROCEDURES FOR PROCESSING ACCOUNTING DOCUMENTS INFORMATION.

KNOWLEDGE AND UNDERSTANDING: THE STUDENTS WILL HAVE THEORETICAL KNOWLEDGE AND PRACTICAL COMPETENCIES ABOUT DIFFERENT TYPES OF FINANCIAL STATEMENTS OF PUBLIC ENTITIES, TOOLS AND METHODS OF AUDITING IN ORDER TO ACQUIRE SKILLS TO PROPERLY INTERPRET THE MEANING AND CONTENT OF FINANCIAL STATEMENTS.

APPLYING KNOWLEDGE AND UNDERSTANDING: THE LEARNERS WILL BE ABLE TO APPLY THESE KNOWLEDGE TO THE PUBLIC SECTOR, IN TERMS OF STRUCTURE AND FORM OF FINANCIAL STATEMENT, SETTING AUDITING PROCEDURES.

MAKING JUDGEMENTS: THE LEARNERS WILL ACQUIRE A FULL UNDERSTANDING OF METHODS AND TOOLS OF PUBLIC SECTOR AUDITING, TO ALLOW A FULL IMPLEMENTATION OF AUDITING PROCEDURES.

COMMUNICATION SKILLS: THE LEARNERS WILL BE ABLE TO COMMUNICATE EFFECTIVELY AND PRESENT THE RESULTS OF THEIR WORK, ARGUE THEIR POSITIONS AND COMMUNICATE CLEARLY AND EFFECTIVELY WITH THE HEAD OF THE ADMINISTRATIVE FUNCTION.

LEARNING SKILLS: BASED ON THE AUDITING METHODOLOGY LEARNED, THE STUDENT WILL BE ABLE TO ASSESS THE VERACITY OF THE ELEMENTS OF FINANCIAL STATEMENT, THE FORMAL AND SUBSTANTIVE FAIRNESS OF MANAGEMENT OPERATIONS AND PROCEDURES FOR PROCESSING ACCOUNTING DOCUMENTS INFORMATION.

	Prerequisites
	NONE

	Contents
	FIRST PART: ACCOUNTING APPROACH: CASH, MODIFIED CASH, MODIFIED ACCRUAL AND FULL ACCRUAL APPROACHES. FINANCIAL STATEMENTS AND BUDGETS OF PUBLIC SECTOR ENTITIES. ITALIAN PUBLIC ACCOUNTING STANDARDS AND SYSTEMS. INTERNATIONAL ACCOUNTING STANDARDS FOR PUBLIC SECTOR ENTITIES. SECOND PART: AUDITING IN THE PUBLIC SECTOR: OBJECTIVES, SCOPE AND METHODOLOGY AUDITING. THE CONTROL SYSTEM. AUDIT PLAN. INTERNAL AUDIT METHODOLOGY. FORMAL CONTROL OF ADMINISTRATIVE AND ACCOUNTING PROCEDURES. SOCIAL REPORTING

Contents

FIRST PART: ACCOUNTING APPROACH: CASH, MODIFIED CASH, MODIFIED ACCRUAL AND FULL ACCRUAL APPROACHES. FINANCIAL STATEMENTS AND BUDGETS OF PUBLIC SECTOR ENTITIES. ITALIAN PUBLIC ACCOUNTING STANDARDS AND SYSTEMS. INTERNATIONAL ACCOUNTING STANDARDS FOR PUBLIC SECTOR ENTITIES.
SECOND PART: AUDITING IN THE PUBLIC SECTOR: OBJECTIVES, SCOPE AND METHODOLOGY AUDITING. THE CONTROL SYSTEM. AUDIT PLAN. INTERNAL AUDIT METHODOLOGY. FORMAL CONTROL OF ADMINISTRATIVE AND ACCOUNTING PROCEDURES. SOCIAL REPORTING

	Teaching Methods
	FRONTAL LESSONS. TEACHING CASES.

	Verification of learning
	ORAL TEST.

	Texts
	FIRST PART: ROWAN H. JONES, MAURICE W. PENDLEBURY, PUBLIC SECTOR ACCOUNTING, PRENTICE HALL, LAST EDITION. SECOND PART: BOURN J., PUBLIC SECTOR AUDITING, HARDCOVER, LAST EDITION.

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Marco BISOGNO | Auditing of public sector entities