This work highlights the role of forensic audit in the energy sector, with a focus on the regulatory and operational peculiarities of this field. The research is divided into three chapters. The first introduces the basic principles of forensic auditing, including international standards and application procedures, emphasizing the importance of ensuring the transparency and reliability of financial information. The second chapter focuses on the energy market, analyzing its structure and supply and demand dynamics, with reference to the specifics introduced by the liberalization process. Finally, the third chapter delves into audit procedures within energy companies, with a focus on critical issues related to the recognition of revenues accrued but not yet invoiced and the application of international accounting standards, such as IFRS 15. An empirical analysis of the Enel S.p.A. case illustrates how estimates and internal controls can affect the true and fair representation of financial statements, ensuring regulatory compliance and stakeholder protection. The statutory audit is therefore a key tool for ensuring transparency and sustainability of energy companies, responding to the challenges posed by a changing market.
Il seguente elaborato evidenzia il ruolo della revisione legale nel settore energetico, con particolare attenzione alle peculiarità normative e operative di questo ambito. La ricerca è articolata in tre capitoli. Il primo introduce i principi fondamentali della revisione legale, inclusi gli standard internazionali e le procedure applicative, evidenziando l'importanza di garantire trasparenza e affidabilità nelle informazioni finanziarie. Il secondo capitolo si concentra sul mercato energetico, analizzandone la struttura e le dinamiche di domanda e offerta, con riferimento alle specificità introdotte dal processo di liberalizzazione. Infine, il terzo capitolo approfondisce le procedure di revisione all'interno delle società energetiche, con un focus sulle criticità del riconoscimento dei ricavi maturati ma non ancora fatturati e sull'applicazione dei principi contabili internazionali, come l'IFRS 15. Un’analisi empirica del caso Enel S.p.A. illustra come le stime e i controlli interni possano influenzare la rappresentazione veritiera e corretta dei bilanci, assicurando il rispetto delle normative e la tutela degli stakeholder. La revisione legale rappresenta quindi uno strumento fondamentale per garantire la trasparenza e la sostenibilità delle società energetiche, rispondendo alle sfide poste da un mercato in continua evoluzione.
La revisione legale all'interno del settore energetico
OTTAVIANONI, DANILA
2023/2024
Abstract
This work highlights the role of forensic audit in the energy sector, with a focus on the regulatory and operational peculiarities of this field. The research is divided into three chapters. The first introduces the basic principles of forensic auditing, including international standards and application procedures, emphasizing the importance of ensuring the transparency and reliability of financial information. The second chapter focuses on the energy market, analyzing its structure and supply and demand dynamics, with reference to the specifics introduced by the liberalization process. Finally, the third chapter delves into audit procedures within energy companies, with a focus on critical issues related to the recognition of revenues accrued but not yet invoiced and the application of international accounting standards, such as IFRS 15. An empirical analysis of the Enel S.p.A. case illustrates how estimates and internal controls can affect the true and fair representation of financial statements, ensuring regulatory compliance and stakeholder protection. The statutory audit is therefore a key tool for ensuring transparency and sustainability of energy companies, responding to the challenges posed by a changing market.File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12075/20530