Marco BISOGNO | Auditing of public sector entities
Marco BISOGNO Auditing of public sector entities
cod. 0222100061
AUDITING OF PUBLIC SECTOR ENTITIES
| 0222100061 | |
| DIPARTIMENTO DI SCIENZE AZIENDALI - MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2017/2018 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2014 | |
| PRIMO SEMESTRE |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND UNDERSTANDING: 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: STUDENTS WILL BE ABLE TO APPLY THESE KNOWLEDGE TO THE PUBLIC SECTOR, IN TERMS OF STRUCTURE AND FORM OF FINANCIAL STATEMENTS, SETTING AUDITING PROCEDURES. |
| Prerequisites | |
|---|---|
| FOR A BETTER UNDERSTANDING OF THE ISSUES DISCUSSED DURING THE COURSE, BASIC KNOWLEDGE OF ACCOUNTING IS REQUIRED |
| Contents | |
|---|---|
| THE COURSE IS COMPOSED BY TWO SECTIONS - FIRST PART: CASH, MODIFIED CASH, MODIFIED ACCRUAL AND FULL ACCRUAL APPROACHES. FINANCIAL STATEMENTS AND BUDGETS OF PUBLIC SECTOR ENTITIES. ITALIAN PUBLIC ACCOUNTING STANDARDS. 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 | |
|---|---|
| THE COURSE IS DIVIDED IN 60H OF LESSONS (40 H. OF TRADITIONAL LESSONS AND SICUSSION OF CASE STUDIES, INCLUDING PRESENTATIONS FROM REPRESENTATIVES OF PUBLIC SECTOR ENTITIES AS WELL AS PRACTITIONERS AND CONSULTANTS. STUDENTS ARE FREE TO FOLLOW THE COURSE, EVEN IF PARTICIPATING IN THE LESSONS IS HIGHLY RECOMMENDED |
| Verification of learning | |
|---|---|
| THE FINAL EVALUATION IS MARKED AS 30/30°. THE EXAM INCLUDES AN ORAL TEST. THE ORAL EXAMS REQUIRES THE ABILITY TO ANSWER TO SEVERAL QUESTION (FROM 4 TO 7) RELATED TO THE ISSUES DISCUSSED DURING THE COURSE AS WELL AS TO PRESENT A CASE STUDY. IT AIMS TO VERIFY THE ABILITY OF THE STUDENT IN DISCUSSING THE MAIN SUBJECTS PRESENTED DURING THE COURSE BY ADOPTING AN APPROPRIATE TERMINOLOGY |
| Texts | |
|---|---|
| FIRST PART: ROWAN H. JONES, MAURICE W. PENDLEBURY, PUBLIC SECTOR ACCOUNTING, PRENTICE HALL, LAST EDITION. SECOND PART: BOURN J., PUBLIC SECTOR AUDITING, HARDCOVER, 2007. |
| More Information | |
|---|---|
| SLIDES AND OTHER INFORMATION WILL BE AVAILABLE ON THE PERSONAL WEB PAGE |
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