Il comitato per il controllo interno e per la revisione contabile introdotto dall'art. 19 del D.Lgs. 39/2010: riflessioni in sede di prima istituzione alla luce delle indicazioni dell'Unione Europea

[Autom. eng. transl.] The national experience in setting up "committees" within the administrative body is enhanced, in light of Legislative Decree 39/2010, of the internal control and audit committee pursuant to art. 19 of the same. With reference to the Italian and European situation in general, we note the progressive experimentation of compositional formulas of the administrative and control bodies aimed at their greater specialization in accordance with the main self-regulatory codes (especially with regard to companies with securities traded on regulated markets) . The committee pursuant to art. 19 of Legislative Decree 39/2010 is provided for all bodies of national interest (and, therefore, not only for listed companies) with the attribution of particular functions to the same; it is identified with the Board of Statutory Auditors (in the so-called "traditional" administration and control model) or with the supervisory board in the institutions that adopt the dualistic administration and control system (in compliance with certain conditions) or with a committee set up in its internal or, lastly, with the management control committee in the institutions that adopt the one-tier administration and control system. The contribution intends to develop some thoughts trying to coordinate the regulatory provisions of Legislative Decree 39/2010 (which reformed the statutory audit in Italy) with the current functions assigned to the internal control committee (CCI) or audit committee pursuant to the Corporate Governance Code for listed companies.