Learning of auditing and internal control systems together with the most modern and effective elements of corporate compliance

• Knowledge and understanding: the student will have acquired models and tools used in business functions, economic regulations and knowledge regarding the system of auditing and internal control together with the most modern and effective elements of compliance, business risk management and implementation of organizational models ex D. Lgs 231/'01. • Applying knowledge and understanding: the student will have acquired the knowledge necessary to apply managerial models of business management and developed skills and critical capacity to use the principles of corporate governance and the system of corporate controls. He will also be able to realize an organizational model ex D. Lgs 231/2001 thanks to the study of the contents learned during the course, to the methodological approach acquired, to the study of the Confindustria guidelines and to the testimonies collected; showing the ability to apply the legal rules to real situations. The achievement of these objectives will be assessed through the performance of exercises and the final written test. • Making judgements: the student will have integrated the knowledge and experience acquired through lectures, teaching materials, case studies and testimonials, developing decision-making skills and critical awareness such as to enable him to make independent judgments. This is assessed through group work and simulations. • Communication skills: the student will have developed the ability to communicate with a correct terminology with reference to the concepts of audit and internal control and corporate compliance, so as to dialogue and collaborate with national and international private companies and with different public bodies such as supervisory and regulatory authorities, without language barriers. This is assessed through exercises, assessments and final exam. • Learning skills: the student, through the contents of the course and regulatory references, will be able to understand the system of auditing and corporate internal control together with the most modern and effective elements of corporate compliance, progressively raising the level of their skills and acquiring new methodological and analytical skills; developing the ability to analyze and comment on business and economic problems in new contexts.

First part dedicated to integrated risk management and pursuit of sustainable strategic objectives. Second part of the course devoted to compliance to corporate risk management and implementation of organizational models pursuant to Legislative Decree 231 / '01.

Handouts available online during the course, on LuissLearn. Regulatory material and industry practice documentation. Additional material is made available to non attending students.

Lectures with visual material and exercises.

ATTENDING STUDENTS • Continuous Assessment throughout the course lessons with minimum weight 70% on the overall final grade. Students will be evaluated on individual and/or group activities carried out at home and/or in class. The evaluation elements include: presence in classroom and active participation at lessons, involvement in the discussion of concrete cases, carrying out two Assignments with respective group presentations and in-class discussion. The first Assignment regarding topics predominantly dealt with during part of the course held by Prof. Ferrari (deadline about halfway through the course). The second Assignment regarding topics predominantly dealt with during part of the course held by Prof. Ricci (deadline at the end of the course). Failure to participate in one or both assignments will result in a grade of "0" which will be added to the final written exam grade. The presence of students in class (minimum 80% lessons attended) is considered part of the final evaluation as it contributes to increasing the score attributed by the Continuous Assessment. • Final Written Examination. Maximum weight 30% of the overall final grade. *** NON-ATTENDING STUDENTS (whose names will be communicated to the teachers by the University) • Final written exam, which also includes elements from in-depth teaching material, 100% weight on the overall final grade. Please refer to the CdS regulations for the access criteria for the final exam envisaged for the third semester courses, for the Retake sessions and for the period you maintain the grade obtained through Continuous Assessment.

Written test with multiple choice questions and open questions (the number of questions differ s between the test for attending students and the test for non-attending students; i.e. more questions for the latter)