Global Studies and EU | INNOVATION MANAGEMENT FOR STRATEGIC DECISIONS

cod. 1222500034

INNOVATION MANAGEMENT FOR STRATEGIC DECISIONS

	1222500034
	DEPARTMENT OF MANAGEMENT & INNOVATION SYSTEMS
	EQF7
	GLOBAL STUDIES AND EU
	2022/2023

CURRICULUM INTERNATIONAL POLITICS AND SECURITY GOVERNANCE Cohort 2021/2022

	YEAR OF COURSE 2
	YEAR OF DIDACTIC SYSTEM 2018
	SPRING SEMESTER

TEACHING UNITS

	SSD	CFU	HOURS	ACTIVITY	TYPE OF ACTIVITY
	SECS-P/08	6	42	LESSONS	SUPPLEMENTARY COMPULSORY SUBJECTS

PROFESSORS

	RAFFAELE D'ALESSIO T Curriculum
	ROBERTO DE LUCA Curriculum

EXAMS

Exam	Date	Session
D'ALESSIO / DE LUCA	12/06/2023 - 09:00	SESSIONE ORDINARIA
D'ALESSIO / DE LUCA	26/06/2023 - 09:00	SESSIONE ORDINARIA
D'ALESSIO / DE LUCA	11/07/2023 - 14:30	SESSIONE ORDINARIA
D'ALESSIO / DE LUCA	04/09/2023	SESSIONE DI RECUPERO

	Objectives
	THE COURSE DEALS WITH FINANCIAL FRAUDS AND FRAUD DETECTION. STUDENT WILL LEARN HOW TO ASSESS FRAUD RISK ANALYSING SEVERAL INSTITUTIONAL AND ECONOMIC CONTEXTS, IN A NATIONAL AND INTERNATIONAL SCALE. THE COURSE WILL FOCUS ON: A) NATURE, ORIGIN AND TAXONOMY OF FINANCIAL FRAUDS; B) ORGANISED CRIME AND ITS IMPACT ON THE ECONOMIC TISSUE; C) FRAUD PREVENTION WITH PARTICULAR MENTION TO CORPORATE GOVERNANCE, INTERNAL CONTROL SYSTEM AND ENTERPRISE RISK MANAGEMENT; D) FRAUD INVESTIGATION AND FORENSIC ACCOUNTING.

THE COURSE DEALS WITH FINANCIAL FRAUDS AND FRAUD DETECTION.
STUDENT WILL LEARN HOW TO ASSESS FRAUD RISK ANALYSING SEVERAL INSTITUTIONAL AND ECONOMIC CONTEXTS, IN A NATIONAL AND INTERNATIONAL SCALE.
THE COURSE WILL FOCUS ON:
A) NATURE, ORIGIN AND TAXONOMY OF FINANCIAL FRAUDS;
B) ORGANISED CRIME AND ITS IMPACT ON THE ECONOMIC TISSUE;
C) FRAUD PREVENTION WITH PARTICULAR MENTION TO CORPORATE GOVERNANCE, INTERNAL CONTROL SYSTEM AND ENTERPRISE RISK MANAGEMENT;
D) FRAUD INVESTIGATION AND FORENSIC ACCOUNTING.

	Prerequisites
	NONE

	Contents
	FIRST MODULE (5 HOURS) ORIGINS AND DEVELOPMENT OF FORENSIC ACCOUNTING. FORENSIC ACCOUNTING IN NATIONAL AND INTERNATIONAL LITERATURE. SECOND MODULE (15 HOURS): FINANCIAL FRAUDS, FUNDAMENTALS, SOCIOLOGICAL AND CRIMINOLOGICAL ASPECTS. FRAUD SCHEMES: ACFE TAXONOMY. CIVIL AND PENAL PROFILES. THIRD MODULE (15 HOURS) FRAUD IN ACCOUNTING, ANTI-MONEY LAUNDERING, CYBER FRAUDS. FOURTH MODULE (7 HOURS) FRAUD INVESTIGATION, DETECTION E PREVENTION, FRAUD AUDITING.

Contents

FIRST MODULE (5 HOURS) ORIGINS AND DEVELOPMENT OF FORENSIC ACCOUNTING. FORENSIC ACCOUNTING IN NATIONAL AND INTERNATIONAL LITERATURE. SECOND MODULE (15 HOURS): FINANCIAL FRAUDS, FUNDAMENTALS, SOCIOLOGICAL AND CRIMINOLOGICAL ASPECTS. FRAUD SCHEMES: ACFE TAXONOMY. CIVIL AND PENAL PROFILES. THIRD MODULE (15 HOURS) FRAUD IN ACCOUNTING, ANTI-MONEY LAUNDERING, CYBER FRAUDS. FOURTH MODULE (7 HOURS) FRAUD INVESTIGATION, DETECTION E PREVENTION, FRAUD AUDITING.