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
	2018/2019

CURRICULUM PUBLIC MANAGEMENT

	YEAR OF COURSE 1
	YEAR OF DIDACTIC SYSTEM 2014
	PRIMO SEMESTRE

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/07	12	60	LESSONS	COMPULSORY SUBJECTS, CHARACTERISTIC OF THE CLASS

PROFESSORS

	FRANCESCA MANES ROSSI T Curriculum
	MARCO BISOGNO Curriculum

	Objectives
	THE COURSE PROVIDES STUDENTS WITH KNOWLEDGE OF ACCOUNTING AND AUDITING SYSTEMS IN PUBLIC ADMINISTRATIONS. IN PARTICULAR, THE BUDGET AND THE FINANCIAL REPORTING, BOTH IN ACCORDANCE WITH ITALIAN LAW AND INTERNATIONAL ACCOUNTING STANDS, ARE DISCUSSED. THE STUDENT IS LEAD TOWARDS THE INTERPRETATION OF FINANCIAL INFORMATION PROVIDED BY PUBLIC ADMINISTRATIONS, AS WELL AS THROUGH THE AUDITING PROCEDURE TO OBTAIN SOUND FINANCIAL DATA. PUBLIC HEALTHCARE ORGANIZATIONS AND UNIVERSITIES ARE ALSO DISCUSSED. MOREOVER, THE COURSE PROVIDES AN INTRODUCTION TO FINANCIAL HEALTH CONTROL IN LOCAL GOVERNMENTS. KNOWLEDGE AND UNDERSTANDING STUDENTS MAY DEVELOP THEORETICAL AND PRACTICAL ABILITIES RELATED TO DIFFERENT ACCOUNTING TOOLS IN USE IN PUBLIC ADMINISTRATIONS. MOREOVER, AUDITING PROCEDURES ARE DISCUSSED TO PROVIDE THE ABILITY TO INTERPRETING THE SITUATION OF THE ENTITY. APPLYING KNOWLEDGE AND UNDERSTANDING STUDENTS WILL BE ABLE TO APPLY THEIR KNOWLEDGE – BOTH RELATED TO BUDGET AND FINANCIAL REPORTING, AS WELL AS TO AUDITING – TO THE MAIN TYPOLOGIES OF PUBLIC ADMINISTRATIONS. MAKING JUDGEMENTS STUDENTS SHOULD ACHIEVE THE ABILITY OF ASSESSING THE ECONOMIC AND FINANCIAL SUSTAINABILITY OF PUBLIC ADMINISTRATIONS, IN ADDITION, COMPETENCES TO PROVIDE JUDGMENTS ON THE AUDITING SYSTEMS ARE PROVIDED. COMMUNICATION SKILLS STUDENTS WILL BE ABLE TO COMMUNICATE THE RESULTS OF THEIR ANALYSIS, TO COMMUNICATE WITH MANAGERS IN PUBLIC ADMINISTRATION, ADOPTING THE PROFESSIONAL LANGUAGE REQUIRED. LEARNING SKILLS ON THE BASSIS OF AUDITING ABILITIES ACQUIRED, STUDENTS WILL BE ABLE TO ASSESS THE SOUNDNESS OF BUDGETING AND FINANCIAL REPORTING, AS WELL AS THE APPROPRIATENESS OF ACCOUNTING REGISTRATION AND RELATED DOCUMENTS.

THE COURSE PROVIDES STUDENTS WITH KNOWLEDGE OF ACCOUNTING AND AUDITING SYSTEMS IN PUBLIC ADMINISTRATIONS. IN PARTICULAR, THE BUDGET AND THE FINANCIAL REPORTING, BOTH IN ACCORDANCE WITH ITALIAN LAW AND INTERNATIONAL ACCOUNTING STANDS, ARE DISCUSSED. THE STUDENT IS LEAD TOWARDS THE INTERPRETATION OF FINANCIAL INFORMATION PROVIDED BY PUBLIC ADMINISTRATIONS, AS WELL AS THROUGH THE AUDITING PROCEDURE TO OBTAIN SOUND FINANCIAL DATA. PUBLIC HEALTHCARE ORGANIZATIONS AND UNIVERSITIES ARE ALSO DISCUSSED. MOREOVER, THE COURSE PROVIDES AN INTRODUCTION TO FINANCIAL HEALTH CONTROL IN LOCAL GOVERNMENTS.
KNOWLEDGE AND UNDERSTANDING
STUDENTS MAY DEVELOP THEORETICAL AND PRACTICAL ABILITIES RELATED TO DIFFERENT ACCOUNTING TOOLS IN USE IN PUBLIC ADMINISTRATIONS. MOREOVER, AUDITING PROCEDURES ARE DISCUSSED TO PROVIDE THE ABILITY TO INTERPRETING THE SITUATION OF THE ENTITY.
APPLYING KNOWLEDGE AND UNDERSTANDING

STUDENTS WILL BE ABLE TO APPLY THEIR KNOWLEDGE – BOTH RELATED TO BUDGET AND FINANCIAL REPORTING, AS WELL AS TO AUDITING – TO THE MAIN TYPOLOGIES OF PUBLIC ADMINISTRATIONS.
MAKING JUDGEMENTS
STUDENTS SHOULD ACHIEVE THE ABILITY OF ASSESSING THE ECONOMIC AND FINANCIAL SUSTAINABILITY OF PUBLIC ADMINISTRATIONS, IN ADDITION, COMPETENCES TO PROVIDE JUDGMENTS ON THE AUDITING SYSTEMS ARE PROVIDED.
COMMUNICATION SKILLS
STUDENTS WILL BE ABLE TO COMMUNICATE THE RESULTS OF THEIR ANALYSIS, TO COMMUNICATE WITH MANAGERS IN PUBLIC ADMINISTRATION, ADOPTING THE PROFESSIONAL LANGUAGE REQUIRED.
LEARNING SKILLS
ON THE BASSIS OF AUDITING ABILITIES ACQUIRED, STUDENTS WILL BE ABLE TO ASSESS THE SOUNDNESS OF BUDGETING AND FINANCIAL REPORTING, AS WELL AS THE APPROPRIATENESS OF ACCOUNTING REGISTRATION AND RELATED DOCUMENTS.

	Prerequisites
	NO ONE

	Contents
	FIRST PART (30 H): PUBLIC SECTOR ACCOUNTING. CASH, MODIFIED CASH AND ACCRUAL ACCOUNTING IN THE PUBLIC SECTOR. PERFORMANCE MEASUREMENT OF PUBLIC SECTOR ENTITIES. SECOND PART (30 H): MANAGERIAL AND AUDITING SYSTEM IN ITALIAN PUBLIC ADMINISTRATIONS: MANAGEMENT CONTROL. AUDIT CONTROL. ADMINISTRATIVE CONTROL.

	Teaching Methods
	THE COURSE INCLUDES 60H. OF LECTURES AND DISCUSSION OF CASE STUDIES (12 CFU). MORE SPECIFICALLY, 30 H. ARE DEVOTED TO THEORETICAL LECTURES AND CASE STUDIES DISCUSSION IN RELATION TO ACCOUNTING SYSTEMS, AND 30 H. TO THEORETICAL LECTURES AND CASE STUDIES DISCUSSION IN RELATION TO AUDITING SYSTEMS. MANAGERS AND CONSULTANTS EXPERT IN PUBLIC ADMINISTRATIONS WILL PROVIDE SOME LECTURES.

	Verification of learning
	THE ACHIEVEMENT OF THE COURSE’S OBJECTIVE IS CERTIFIED BY PASSING AN ORAL TEST. FINAL GRADE IS EXPRESSED IN 30°. THE EXAMS WILL TAKE PLACE IN ACCORDANCE WITH THE CALENDAR DEFINED AT THE BEGINNING OF THE ACADEMIC YEAR. THE MINIMUM GRADE IS 18/30. THE EXAM CONSIST IN THE DISCUSSION OF THEORETICAL ISSUES AND CASE STUDIES DISCUSSED ALONG THE COURSE IN ORDER TO ASCERTAIN THE KNOWLEDGE AND UNDERSTANDING ABILITIES ACQUIRED, AS WELL AS THE USE OF TECHNICAL LANGUAGE AND THE ABILITY TO ORGANIZE CONCEPTS.

Verification of learning

THE ACHIEVEMENT OF THE COURSE’S OBJECTIVE IS CERTIFIED BY PASSING AN ORAL TEST. FINAL GRADE IS EXPRESSED IN 30°. THE EXAMS WILL TAKE PLACE IN ACCORDANCE WITH THE CALENDAR DEFINED AT THE BEGINNING OF THE ACADEMIC YEAR. THE MINIMUM GRADE IS 18/30. THE EXAM CONSIST IN THE DISCUSSION OF THEORETICAL ISSUES AND CASE STUDIES DISCUSSED ALONG THE COURSE IN ORDER TO ASCERTAIN THE KNOWLEDGE AND UNDERSTANDING ABILITIES ACQUIRED, AS WELL AS THE USE OF TECHNICAL LANGUAGE AND THE ABILITY TO ORGANIZE CONCEPTS.

	Texts
	PART I AND II - JONES, R. AND PENDLEBURY, M., PUBLIC SECTOR ACCOUNTING, PRENTICE HALL, LAST EDITION (CHAPTERS 1-6; 8).

	More Information
	POWERPOINTS AND FURTHER DOCUMENTS ARE AVAILABLE ON THE WEB SITE OF THE TEACHERS

BETA VERSION Data source ESSE3 [Ultima Sincronizzazione: 2019-10-21]

Marco BISOGNO | Auditing of public sector entities