Internal auditing between simplification and transparency by Maria Teresa Bianchi by Maria Teresa Bianchi - Read Online
Internal auditing between simplification and transparency
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Summary

The work aims to carry out a reconnaissance of governance models in our sorting in order to highlight two important aspects. The first is that the model must be consistent with the underlying realities; from here it descends the because in reality are not widespread national application most recently introduced models (Legislative Decree 6/2003). The second important aspect is that the centrality of the traditional model, stands out as a special item, the figure of the Board of Auditors, which is assigned the role of coordinator of the controls and of the controllers. In the latter sense are changes to government systems adopted by major listed companies on the basis of the latest version of the corporate governance code of Borsa Italiana.

MARIA TERESA BIANCHI. Professor at Economics Faculty of La Sapienza in Rome. Writer of many books on Management administration and financial subjects. She holds courses in Bachelor and Master in the Faculty of Economics and the course of Business at the Faculty of Pharmacy. She is a member of the Commission for the reform of company law in the National Board of Accountants and Public Accountants. Member of the Scientific Institute for Corporate Governance. Member of the Scientific Committee of the Roman Academy of Accounting. Member of the Team for the reform of the corporate law. Qualified as Chartered Accountant and Auditor. Member of statutory auditors of listed companies also. ​
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ISBN: 9788874886685
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Maria Teresa Bianchi

INTERNAL AUDITING

BETWEEN SIMPLIFICATION AND TRANSPARENCY

Introduction

The present work is the result of a research carried out on models of governance adopted by the companies listed on the Italian Stock Exchange. Such observation enabled the analysis of these models, and, most importantly, of the roles taken by the different auditors. Particularly, on the base of the indications coming from the legal auditing matter laws, it was possible to detect a radical change of the auditing role. The reference set of rules is often contradictory and does not clearly reveal which controller, between the various involved, is the one appointed to synthesize the various core of the control activity. Therefore, as resulting from the Italian Stock Exchange data, from the new internal orders coming from the Code of Conduct and the proposals about the governance matter carried out by ENI, this work proceeded to check the state of the art and possible solutions already used from the major listed groups. All this is intended to understand which figure appointed as coordinator of the auditing activity, in order to achieve the double objective of transparency and simplification.

As source for the analysis, as already pointed out, the databases of the Italian Stock Exchange, Consob and the Code of Conduct, as well as the governance proposals by ENI, were consulted.

The current scenery of corporate governance models and their practical application

The delicate issue of corporate audits requires careful examination, during the last few months, in fact, the spreading crisis of the economy has put into question the need for control (Karpoff,