Emanuela Mattia CAFARO | AUDIT AND ARTIFICIAL INTELLIGENCE
Emanuela Mattia CAFARO AUDIT AND ARTIFICIAL INTELLIGENCE
cod. SA22100035
AUDIT AND ARTIFICIAL INTELLIGENCE
| SA22100035 | |
| DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS | |
| EQF7 | |
| BUSINESS MANAGEMENT AND CONSULTING | |
| 2025/2026 |
| OBBLIGATORIO | |
| YEAR OF COURSE 1 | |
| YEAR OF DIDACTIC SYSTEM 2025 | |
| AUTUMN SEMESTER |
| SSD | CFU | HOURS | ACTIVITY | |
|---|---|---|---|---|
| SECS-P/07 | 12 | 60 | LESSONS |
| Objectives | |
|---|---|
| KNOWLEDGE AND ABILITY TO UNDERSTAND STUDENTS MUST ACQUIRE: - KNOWLEDGE OF AUDITING AND ARTIFICIAL INTELLIGENCE TECHNIQUES APPLIED TO AUDITING. - ABILITY TO PREPARE THE MAIN WORK PAPER RELATED TO THE THREE PHASES OF THE REVIEW PROCESS AND TO CARRY OUT THE MAIN PHASES OF THE PROCESS - ABILITY TO INTERPRET SIGNIFICANT FINANCIAL STATEMENT DATA FOR THE PURPOSE OF EXPRESSING AN OPINION ON THE FINANCIAL STATEMENTS RELEASED BY THE AUDITOR. ABILITY TO APPLY KNOWLEDGE AND UNDERSTANDING STUDENTS WILL BE ABLE TO CARRY OUT THE MAIN COMPLIANCE AND VALIDITY PROCEDURES RELATING TO THE DIFFERENT PHASES OF THE AUDIT PROCESS AND IDENTIFY THE MOST SUITABLE ARTIFICIAL INTELLIGENCE TECHNIQUES FOR FRAUD DETECTION AND GOING CONCERN ASSESSMENT ACTIVITIES. INDEPENDENCE OF JUDGMENT THE STUDENT WILL BE ABLE TO: - SOLVE PROBLEMS AND MAKE DECISIONS; - FORMULATE REPORTS AND ASSESSMENTS ON THE BASIS OF LIMITED OR INCOMPLETE INFORMATION COMMUNICATION SKILLS THE STUDENT WILL BE ABLE TO: - COMMUNICATE USING COMPUTER TOOLS; - TRANSMIT IDEAS, PROBLEMS AND SOLUTIONS; - COMMUNICATE WITH STAKEHOLDERS. LEARNING ABILITY THE STUDENT WILL BE ABLE TO: - PROCEED INDEPENDENTLY IN UPDATING KNOWLEDGE; - EVALUATE THE CONTINUATION OF YOUR EDUCATION IN THE UNIVERSITY AND OTHERS. |
| Prerequisites | |
|---|---|
| GOOD KNOWLEDGE OF DOUBLE-ENTRY BOOKKEEPING, FINANCIAL REPORTING AND STATISTICS. |
| Contents | |
|---|---|
| AUDIT PROCESS (4 HOURS). REPORTS ON AUDITED FINANCIAL STATEMENTS READING (2 HOURS). MANAGEMENT FRAUD AND AUDIT RISK MODEL (2 HOURS). PROFESSIONAL STANDARDS (2 HOURS). ENGAGEMENT PLANNING (2 HOURS). RISK ASSESSMENT (6 HOURS). AUDIT PLAN (4 HOURS). PRODUCTION CYCLE (2 HOURS). REVENUE AND COLLECTION (6 HOURS). SAMPLING (4 HOURS). AUDIT EVIDENCE (12 HOURS). COMPLETION (6 HOURS). AUDIT OPINION (4 HOURS). AUDITING AND ARTIFICIAL INTELLIGENCE APPLICATIONS (4 HOURS) |
| Teaching Methods | |
|---|---|
| LECTURES ON THEORETICAL CONTENTS (40 HOURS); CASE STUDY DEVELOPED DURING THE COURSE (20 HOURS). ATTENDING THE COURSE IS NOT MANDATORY. |
| Verification of learning | |
|---|---|
| THE EXAM WILL TAKE INTO CONSIDERATION THE THEORETICAL KNOWLEDGE LEARNT DURING THE LECTURES (50 HOURS) AND THE PRACTICAL SKILLS (10 HOURS). THE EXAM CONSISTS OF AN ORAL EXAMINATION WITH A 0-30 CUM LAUDE POINTS SCORE. THE SCORE DEPENDS ON THE ACCURACY AND COMPLETENESS. ORAL EXAM HAS A 10-20 MINUTES CA. LENGTH. THE MINIMUN SCORE IS 18 WITH A SUFFICIENT KNOWELDGE. THE TOP SCORE IS 30 CUM LAUDE WITH EXCELLENT COMPETENCIES AND CRITICAL ATTITUDES. THE MINIMUM EVALUATION LEVEL (18) IS AWARDED WHEN THE STUDENT HAS A FRAGMENTARY KNOWLEDGE OF THE THEORETICAL CONTENTS AND SHOWS A BARELY SUFFICIENT ABILITY TO USE THEM IN RELATION TO THE STUDY CONTEXT. THE MAXIMUM LEVEL (30) IS AWARDED WHEN THE STUDENT DEMONSTRATES A COMPLETE AND IN-DEPTH KNOWLEDGE OF THEORIES AND TOOLS AND HAS A NOTABLE ABILITY TO APPLY THEM IN RELATION TO THE STUDY CONTEXT PROPOSED BY THE TEACHER. HONORS ARE AWARDED WHEN THE CANDIDATE DEMONSTRATES EXCELLENT MASTERY OF THEORIES AND TOOLS AND SHOWS NOTABLE COMMAND OF LANGUAGE AND ABILITY TO INDEPENDENTLY ELABORATE EVEN IN CONTEXTS OTHER THAN THOSE PROPOSED BY THE TEACHER. |
| Texts | |
|---|---|
| IFAC, GUIDE TO USING INTERNATIONAL STANDARDS ON AUDITING IN THE AUDITS OF SMALL- AND MEDIUM-SIZED ENTITIES, VOL. I AND II |
| More Information | |
|---|---|
| THE COURSE WILL TAKE INTO CONSIDERATION AUDITING STANDARDS ISSUED BY THE ITALIAN NATIONAL COUNCIL OF CHARTERED ACCOUNTANTS. |
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