Adeguatezza degli assetti, controlli interni e intelligenza artificiale

[Autom. eng. transl.] The chapter investigates the phenomenon of the penetration of artificial intelligence into dynamics of corporate structures. Starting from the recognition of opportunities offered by automated systems with respect to the distinct plans of the company organization, of the organisational, administrative and corporate reporting structures, the contribution explores the reflections of the transformations taking place on the duty of informed action of directors, as a cardinal duty in the preparation, care and evaluation of new “intelligent” arrangements. The evolutionary scenarios are then traced in point of internal controls, as regards the responsibilities of the directors, the institution of tech committees, and the role of independent directors. The reflections final conclusions are dedicated to the possible relevance of automated tools as an indefectible piece of adequate arrangements, and as a tool for evaluation continuation of the adequacy of the same