MASTER OF SCIENCE IN BUSINESS ADMINISTRATION - TOR VERGATA UNIVERSITY COURSE OF BUSINESS AUDITING 2017 Teacher: Fabio Accardi DRAFT SESSIONS (*) TIME CO-SP EAKERS HIGHLIGHTS LEARNING MATERIALS Session One Some preliminary definitions of risk: The Global Risks Report Giov 21 sett COURSE PLANNING  Official Course Program WEF GLOBAL RISKS 2017 REPORT Global Risks 2017 - 12th Edition Domino's pizza Case study MISSION, VISION, STRATEGIES IA Mission , Vision, Strategies – IA in a value creation perspective Session Two The Analytical Framework: Integrated Internal Control & Enterprise Risk Management – An Overview Ven 22 sett COSO FRAMEWORK: A FRAMEWORK FOR CONTROL A Framework for Control: COSO’s five components of internal control and questions too important to ignore EVOLUTION FROM COSO TO ERM COSO The COSO risk framework : A reference for internal control? Transition from COSO I to COSO II A GLOBAL PERSPECTIVE ON ERM COSO Enterprise Risk Management – Executive Summary ERM AND INTERNAL CONTROL SYSTEM   Learning Materials by Teacher Learning Materials by co-speakers Learning Materials by other source

Roberto Rosato (Astaldi) Nicoletta Mincato (Mincato&Russo Associati) MASTER OF SCIENCE IN BUSINESS ADMINISTRATION - TOR VERGATA UNIVERSITY COURSE OF BUSINESS AUDITING 2017 Teacher: Fabio Accardi SESSIONS (*) TIME CO- SPEAKERS HIGHLIGHTS LEARNING MATERIALS Session Three The IPPF: The International Professional Practices Framework for Internal Auditors Giov 28 sett Roberto Rosato (Astaldi) IPPF STANDARD The IIA Standards: The IPPF Framework Session four FOCUS ON ERM Ven 29 sett Carlo Nicoletti (ey) THE IMPLEMENTATION OF ERM IN A COMPANY THAT OPERATE IN THE TC SECTOR. Case study on ERM Session five ERM AND IT RISK 5 ott Alessandro Salibra Bove ( Macfin ) INSIGHT INTO RISK MANAGEMENT, IT GOVERNANCE AND CYBER SECURITY Case Study on IT AUDIT Session Six Main International Laws & Regulations on Governance, Risk, and Control: Institutional references for Internal Auditor 6ott Nicoletta Mincato (Mincato&Russo Associati) FCPA, SARBANES OXLEY , ANTIBRIBERY Governance and compliance:  International laws and regulation FOCUS ON ITALIAN 231/01 DECREE   Learning Materials by Teacher Learning Materials by co-speakers Learning Materials by other source

Daniele Ianniello (KPMG) Roberto Rosato (Astaldi) MASTER OF SCIENCE IN BUSINESS ADMINISTRATION - TOR VERGATA UNIVERSITY COURSE OF BUSINESS AUDITING 2017 Teacher: Fabio Accardi SESSIONS (*) TIME CO-SPEAKERS HIGHLIGHTS LEARNING MATERIALS Session Seven Internal Audit Activity: From planning to implementation Giov 12 ott Paolo De Paolis (MEGA) AUDIT PLANNING AS PROCESS Mission and Task of Internal Audit: Risk&Control Governance CASE STUDY ON AUDIT PLANNING How to implement an audit plan with the right tool Session Eight Fraud audit Ven 13 ott Daniele Ianniello (KPMG) CASE STUDY ON FRAUD AUDIT Fraud Detection and Prevention in an Automated World The Role of Internal Audit in Fighting Fraud Session Nine Risk transfer 19 ott Marco Veraldi (Aon) CASE STUDY ON RISK TRANSFER Alternative risk transfer ( ART ) The role of insurance broker Session Ten - HSe Audit 20 ott Roberto Rosato (Astaldi) HSE AUDIT CASE HSE Audit Case - Case study on Procurement Audit PROCUREMENT AUDIT CASE Case Study in Procurement - Conclusion CONCLUSION ERM and Internal Control System – A final Review   Learning Materials by Teacher Learning Materials by co-speakers Learning Materials by other source