RISK ASSESSMENT AND AUDITING - 179004-EN2

insegnamento

ID:

179004-EN2

Dettaglio:

SSD: ECONOMIA AZIENDALE Durata: 48 CFU: 6

Sede:

BERGAMO

Url:

Dettaglio Insegnamento:

ACCOUNTING, GOVERNANCE AND SUSTAINABILITY - 179-R-EN/Accounting and Governance for Sustainability Anno: 1

Anno:

2025

Course Catalogue:

https://unibg.coursecatalogue.cineca.it/af/2025?co...

Periodo di attività

Secondo Semestre (16/02/2026 - 29/05/2026)

Obiettivi Formativi

At the end of the course, the student has a deep knowledge of audit principles and risk assessment and management principles. The student is able to apply audit principles and risk management principles to companies

Prerequisiti

Familiarity with accounting practices and international accounting standards can be useful.

Metodi didattici

Lectures with possible discussion of business cases. During the course, experts in risk assessment and auditors will be invited to expose empirical cases. Moreover, there will be visiting professor to deepen knowledge of financial risks.

Verifica Apprendimento

The exam is a written exam.
It is composed of 10 multiple-choice questions. For each question, 4 options are presented as answers and just one option is correct.
Points:
questions 1-8: 3 points for each question
questions 9-10: 4 points for each question.
Among questions could be presented also exercises, so students have to be equipped with a calculator.
Duration of the exam: 40 minutes.
Results are uploaded on unibg website (sportello internet).
There aren't midterm exams.

Contenuti

Main topics discussed during lessons:
- Definition and main concepts of risk
- Main features of Enterprise Risk Assessment and Management
- Main Frameworks for Enterprise Risk Assessment and Management (e.g. COSO framework, CAS framework, ISO 31000-IEC 31010)
- Analysis of main kinds of risks, for instance: physical risk, intangible risk, environmental risk, financial risk, human risk, brand risk, cyber risk.
- Siloed approach and holistic approach to Enterprise Risk Assessment and Management
- Risk assessment in auditing activities