Revisione imprese e pubbliche amministrazioni - ENG

AUDITING OF ENTERPRISES AND PUBLIC ADMINISTRATIONS

Course A - Prof. Patrizia Riva
Course B - Prof. Davide Maggi

Course code:
8 ECTS - 64 hours
SSD: SECS-P/07
Location: Novara

Part One Course A - Prof. Patrizia Riva
4 ECTS - 32


Educational Aims

It has the aim of making audits more penetrating by providing them with the necessary technical and professional skills. The contents of the first part are described in detail below.


Content of the Course

Part one and part two of the course’s purpose is to train highly qualified people able to perform activities that range from auditing / accounting to properly implementing civil law and tax rules for valuations / implementation of internal audits of companies and public administrations.


Course Texts

The references are:

•    L.P.P.: Livatino, Pecchiari, Pogliani “Principi e metodologie di auditing”, EGEA, Milan, 2007,
chapters 1 to 9.
•    RIVA Book: Patrizia Riva, “L’attestazione dei piani delle aziende in crisi. Principi e documenti di riferimento a confronto. Analisi empirica”, Giuffrè, 2009, chapters 1,2,3,5,6,7,8,9,10.
•    RIVA Transparencies: analytical transparencies, as prepared by the professor, will be made available on moodle and in the classroom.


Further information can be found in the web page of the course on our e-learning portal (D.I.R.) at the URL:

https://eco.dir.unipmn.it/


Teaching Methods

The professor will be available to students weekly at Dipartimento di Studi per L’impresa ed il Territorio, according to the schedule posted on the bulletin board of the department and reported to the Information Service.
You can also contact professors and lecturers after class, and by e-mail at: patrizia.riva@eco.unipmn.it


Attendance

Course attendance is optional but recommended as case studies will be presented, experts invited to speak and workshops conducted. All the above activities facilitate learning.

Examination

Examinations can be taken in two different ways:

1)    by taking partial intermediate tests.
Students who have attended course lectures will be able to take two partial tests (one for part 1 and one for part 2). The first written test refers to the syllabus until session no. 16, the second test, which can be accessed only if the first partial test has been passed with a grade of at least 18/30, refers to the syllabus of the second part of the course.
The final grade will be automatically assigned after passing both written tests (calculated as the average of the two tests).
The grade must be recorded, or otherwise forfeit, in one of the three examinations of the summer session.

2)    by taking a general examination.
Students who fail either partial test, or who choose the general examination, must pass a written test on the entire syllabus.








Part Two Course B - Prof. David Maggi

Course code:
4 ECTS - 32 hours


Educational Aims

The course aims to provide advanced knowledge in the accounting / information system of public administrations. Being acquainted with this system is in fact considerably important for many professionals, both within such administrations (Chief Financial Officers, managers, directors) or outside (banks, consulting firms, audit firms, supplier businesses). The educational aims pursued can be summarized as follows:
1.    to study the main accounting system features;
2.    to study and be able to read accounting records;
3.    to be able to analyze and interpret such documents in order to obtain meaningful information on operating results;
4.    to study the technical details of accounting systems applied to public administrations;
In support of the lessons the course offers exercises, case studies and discussions with experts in the industry.


Content of the Course

The traditional accounting system in public administrations: financial accounting
1. The main features of the accounting system of public administrations. Budgetary principles
2. The budget cycle of municipal and provincial enterprises (forecasts, management operations, accounting period reporting)
3. Specificity of the accounting system in other classes of public administrations (State, Regions, Public Health Providers/ASL)
4. Contents of information and limitations of accounting systems based on the authorization function
The reform of the system of local finance and its consequences on the information needs of local authorities.
The link between accounting information and empowerment of management
Auditing: auditing principles, techniques, role of auditors.


Course Texts

•    Luigi PUDDU, “Ragioneria Pubblica il bilancio degli enti locali”, Milan, Giuffrè Editore, 2001
•    Material provided by the professor.


Prerequisites

To take the exam students must have passed Economia aziendale e Ragioneria generale e applicata.


Teaching methods

The course is structured by alternating attendance at lessons and exercises. There will also be case studies by experts and professionals in the industry and group work targeted to the analysis of financial statements of public administrations.


Examination

The examination will be in written form.