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.

Students are considered "attending" if they actively participate in at least 70% of the lessons (failure to meet this 70% minimum threshold will result in the student being classified as "non-compliant"). For requests regarding exemption from mandatory attendance, please refer to the University Academic Regulations or the Graduate School Educational Model, SMART. Attending students are involved in a continuous assessment which accounts for one-third (1/3) of the overall grade: • First Assignment: focusing primarily on topics covered during Professor Massimo Ferrari's part of the course (deadline around mid-course). • Second Assessment: focusing primarily on topics covered during Professor Sante Ricci's part of the course (deadline at the end of the course). Students will be evaluated on individual and/or group activities carried out at home and/or in class. Evaluation criteria include: active participation in lessons, involvement in case study discussions, and the completion of two assignments with respective group presentations and discussions. During exam sessions, attending students take an individual final exam which accounts for two-thirds (2/3) of the overall grade. The final exam consists of a written test. The combination of continuous assessment (1/3) and the final exam (2/3) is valid only for the exam dates scheduled at the end of the teaching semester. In subsequent exam sessions (retake sessions), students will be evaluated solely through a single final written exam (100%), thereby forfeiting the continuous assessment grade. Continuous assessment is mandatory for attending students. In-course evaluations (mid-terms/assignments) cannot be rejected. In the event of absence or withdrawal from one or more midterm tests, a grade of 0 will be assigned and factored into the final continuous assessment average. Furthermore, the policy of non-refusal of grades applies to both the final exam and the overall final grade (the weighted average of the continuous assessment and the final exam). Students exempted from mandatory attendance or classified as "non-compliant" must take a final written exam that accounts for 100% of the overall grade, which also includes questions on supplementary study materials.

The exam is a written test (with direct recording of the grade) featuring multiple-choice and open-ended questions. The number of questions differs between the exam for attending students and the exam for non-attending students (the latter featuring a higher number of questions, which also includes questions on supplementary study materials). There is no option to reject the grade. Students are permitted to withdraw at any time during the written exam; however, once the paper is submitted, the grade obtained cannot be rejected under any circumstances.