Abstract
[Autom. eng. transl.] This study deals with a wide-ranging analysis on the subject of both internal and external audits of a significant sample of companies that have the common characteristic of having entrusted, for different reasons, the accounting control to the external auditor and to have registered office in the Municipality of Milan. After a qualitative and quantitative mapping of the different samples aimed at highlighting the sectoral, patrimonial, economic and financial characteristics, as well as the proprietary structures, the study, carried out through the elaboration of questionnaires sent to all the companies, highlights first place as the voluntary accounting control entrusted to the external auditor represents a rather marginal phenomenon. Furthermore, the companies that proceed with this assignment to the external auditor on a voluntary basis are shown to be smaller than financial companies and industrial and holding companies. If the overall costs of the control system are observed, interesting points arise linked to the differences between the samples analyzed.
| Translated title of the contribution | [Autom. eng. transl.] Accounting control and internal control system in public limited companies in Italy: an empirical investigation |
|---|---|
| Original language | Italian |
| Title of host publication | Il sistema dei controlli societari: una riforma incompiuta? |
| Pages | 17-80 |
| Number of pages | 64 |
| Publication status | Published - 2008 |
Keywords
- controllo contabile
- sistema dei controlli interni