Ateneo - UPO

The objective of the course is to provide an understanding of the basic concepts related to digital documents, the regulations regarding compliant digital preservation in administrative, legal, and fiscal aspects, as well as the impact these regulations have on company operational and audit procedures. In particular, the course also examines the regulations related to electronic invoicing. Additionally, the course covers:

- Digital audit activities using specific checklists;
- Review of the purchasing and sales cycle;
- Verification of contractual agreements;
- Drafting and verification of the digital preservation manual.

- Digital Administration Code;
- AgID Guidelines on the creation, management, and preservation of digital documents;
- Article 2215-bis of the Civil Code;
- Ministerial Decree (DM) of 17/06/2014;
- Regulations on electronic invoicing;
- Regulations on statutory auditing;
- eIDAS Regulation and the Prime Ministerial Decree (DPCM) of 22/02/2013.

Learn the importance of the proper creation, management, and preservation of digital documents, which are increasingly prevalent within companies.

Statutory auditing
Business administration (or equivalent)

In-person learning (or via web connection if previously authorized) with slide presentations and references to relevant regulations.

Students with physical disabilities, Learning Disabilities or Special Education Needs can request
specific services and tools via the Staff Sviluppo e Coordinamento Carriere e Servizi alle Studentesse
e agli Studenti, consulting the University webpage: https://www.uniupo.it/en/services/services-
students-physical-or-learning-disabilities
Students with disabilities, learning disabilities or special education needs, once they have contacted
the University Staff, can refer to the tutor in charge of the course to define the examination
modalities, concerning academic aspects.

Final multiple-choice test

Theoretical Part
- The Digital Administration Code (Legislative Decree 07/03/2005 No. 82);
- The Digital Document: legal validity, tax compliance, enforceability against third parties (Chapter 2, AgID Guidelines);
- Technical rules for compliant digital preservation (Chapter 4, AgID Guidelines);
- Fiscal preservation (Ministerial Decree 17/06/2014) and civil preservation (Article 2215-bis of the Civil Code);
- Drafting and/or analysis of contracts;
- Digital signatures (eIDAS Regulation and Prime Ministerial Decree 22/02/2013);
- The Revenue Agency's exchange system (Sistema di Interscambio, AdE).

Practical Part
- The impact of digital transformation on administrative and audit procedures: operational scenarios;
- Digital audit activities: checklists for reviewing digital documents;
- Reviewing the purchasing and sales cycle in the era of electronic invoicing;
- Certification of the telematic receipts process (overview);
- Verification of contractual agreements;
- Drafting and verification of the digital preservation manual.

Ability to apply the acquired knowledge in the practical work of a company administrative manager or statutory auditor.