Il sistema dei controlli interni nelle società quotate italiane è policentrico o contiene incertezze e sovrapposizioni: un'analisi sui costi e sui benefici.

[Autom. eng. transl.] The issue of controls in Italian listed companies has become increasingly important during the first decade of the new century, marked in its early years by a series of scandals involving industrial companies and in the second part of the financial crisis that has heavily invested the whole world financial system. If on the one hand both legal and economic doctrine has devoted much attention to the optimal structure of the control system, not so much space has been used to verify the nature and intensity of the link between the structure of the control system and its ability to monitor risk. This paper intends to propose some empirical evidence in the Italian context on the control system of listed companies, with reference to the financial statements closed on 31 December 2007, with the aim of investigating whether there is any relationship between the structure of the control system and the various risk dimensions that a listed company must face.