Is the Board of Statutory Auditors an Italian Parasitic Body or a Safeguard Model in the Traditional Corporate Governance System?

Учёт. Анализ. Аудит

M. A. Marinoni¹ 

[1] Католический университет Дель Сакро Куоре;

关键词: корпоративное управление;    совет (законодательно назначаемых) аудиторов;    аудит;    corporate governance;    board of statutory auditors;    auditing;   

DOI  :  10.26794/2408-9303-2016--6-93-101

来源: DOAJ

【 摘 要 】

The Italian Board of Statutory Auditors has always been our peculiarity in the company’s control system. The Board has recently lived a profound upheaval in its collegial essence as a legislature body has introduced the figure of the sole statutory auditor for the limited liability companies (the Italian acronym is S.r.l.). The Italian attempt to abolish the Board of Statutory Auditors has partially succeeded, thanks to the introduction of a monocratic auditing body, but, first of all, because of the reduction of the entities which must have the monitoring body according to the law [1]. The Italian legislator has adapted the system to the system of controls accepted by the rest of the world not by enhancing the value of a role that requires great skill and involves huge responsibility to protect the stakeholders. There is also no doubt that there is the value of collegiality, compared to that of the sole statutory auditor; a set of professionals is vastly more effective in overseeing the legality in all facets of the business complexity, in correcting the mistakes of directors and in opposing corporate claims of shareholders.

【 授权许可】

Unknown