Ateneo - UPO

The course content and objective are to learn the basics of electronic documents, the legislation governing compliant digital archiving in administrative, legal and tax terms, as well as the impact this legislation has on business operations and audit procedures. In particular, the legislation on electronic invoicing is also examined.
In addition, the following topics are covered:
- digital auditing using specific checklists;
- auditing the purchasing and sales cycle;
- the review of contractual documents;
- the drafting and review of the retention policy;
- the use of ARTIFICIAL INTELLIGENCE systems.
An analysis of the European AI-ACT and Law No. 132 of 23 September 2025, with particular reference to the role of the statutory auditor.
2 CFU

• Digital Administration Code (Codice dell’Amministrazione Digitale – CAD);
• AgID Guidelines on the Creation, Management and Preservation of Electronic Documents;
• Article 2215-bis of the Italian Civil Code;
• Ministerial Decree of 17 June 2014;
• Legislation on Electronic Invoicing;
• Legislation on Statutory Auditing;
• eIDAS Regulation and Prime Ministerial Decree (DPCM) of 22 February 2013;
• European AI Act;
• Law No. 132 of 23 September 2025;
• CNDCEC Guidelines on the Supervisory Role of the Board of Statutory Auditors in the Adoption of Artificial Intelligence;
• OPERATIONAL GUIDE TO ARTIFICIAL INTELLIGENCE #3 – Intelligent Assistance for Chartered Accountants.

From the perspective of the professional activities of a statutory auditor:
- Understand the importance of the proper creation, management and preservation of electronic documents, which are increasingly prevalent within companies;
- Develop awareness of the appropriate use of new tools, such as Artificial Intelligence, in carrying out professional activities.

- Statutory Auditing
- Business Administration (or equivalent qualification)

In-person learning (or via web connection, if previously authorised), with slide presentations and references to the relevant legislation and regulations. The use of a computer is recommended for the practical sessions on Artificial Intelligence.

Students with disabilities, Specific Learning Disorders (SLD), or Special Educational Needs (SEN) may request specific services and dedicated support tools by contacting the Career Development and Coordination and Student Services Staff and consulting the dedicated page on the University website:
https://uniupo.it/it/servizi/servizi-studenti-disabili-e-dsa
Students with disabilities, SLD or SEN, after contacting the relevant University Staff, may contact the lecturer responsible for the course regarding the specific arrangements for the examination and any related teaching and learning aspects.

Final multiple-choice test

Theoretical Section
• The Digital Administration Code (Legislative Decree No. 82 of 7 March 2005);
• The Electronic Document: legal and tax validity and enforceability against third parties (Chapter 2 of the AgID Guidelines);
• The technical rules for compliant digital preservation (Chapter 4 of the AgID Guidelines);
• Tax-related digital preservation (Ministerial Decree of 17 June 2014) and preservation requirements under civil law (Article 2215-bis of the Italian Civil Code);
• Drafting and/or analysis of contractual documentation;
• Digital signatures (eIDAS Regulation and Prime Ministerial Decree of 22 February 2013);
• The Italian Revenue Agency’s Exchange System (Sistema di Interscambio – SdI);
• The European AI Act and Italian Law No. 132/2025.

Practical Section
The impact of digitalisation on administrative and audit procedures:
• Operational scenarios;
• Use of Artificial Intelligence systems;
• Digital audit activities: checklists and procedures for auditing digital documents;
• Auditing the purchase and sales cycle in the context of electronic invoicing;
• Process certification for electronic transmission of daily receipts (overview);
• Review of contractual documentation;
• Drafting and review of the Digital Preservation Manual.

- Ability to apply the knowledge acquired to professional practice as a corporate administrative manager or statutory auditor.
- Use of Artificial Intelligence systems.