Regulation internazionale in tema di Corporate Governance. Il sistema dei controlli aziendali

[Autom. eng. transl.] The issue of corporate governance has numerous management and legal implications, which also have a profound impact on the corporate control system. In fact, we are witnessing an ever-increasing evolution of regulation regarding corporate control, with evident repercussions on institutional structures. The present contribution, starting from the business-economic literature (among the Others, Alvino, 1999; Amaduzzi Aldo, 1957; Bastia, 2004; Bava, 2005, 2011; Beretta, 2004; Bernardi, 2005; Bruni, 1996, 2004; Bresciani, 2003; Cameran, 2008; Cammarata, 2002; Capasso, 1996; Cassandro, 1987; Dezzani et al., 2000; Di Cagno, 1999; Di Nanni, 2005; Fellegara, 2005; Forestieri, 1998; Fortunato, 1999; Gandini, 2004 ; Lacchini, 2002; Livatino, Pecchiari, Pogliani, 2012; Marchi, 2005, 2012; Melis, 2004; Pini, 2000; Provasoli, 2012; Reboa, 2002; Salvioni, 2009; Superti Furga, 1999; Tettamanzi, 2003; Viganò, 1983), and only in juridical part (Abriani, 2011; Campobasso, 2003, 2009; De Vivo, 2005, 2006; Galgano, 2003; Rescigno, 1985; Tonello, 2006), as well as the indications coming from the practice, aims to contribute to answer the following questions: - in the substantial system of company controls, there is a clear systematization of roles and responsibilities between internal and external bodies are those in charge of this activity, both in a collegial and monocratic manner? - in the face of growing regulation on corporate governance, are there substantial advantages in terms of corporate control and rationalization of administrative costs, especially for small and medium-sized companies? In particular, the corporate control system, as outlined for example by Decree Law no. 5/2012 (1) and containing the urgent provisions on simplification and development, can it effectively be considered a driving force for the rationalization of company costs? - the proliferation of legislative provisions on corporate governance is the substantial response to the crisis of the values of economic ethics that led to the numerous financial scandals of the last decades? The research aims to contribute to increasing knowledge of the nature and operational implications of company controls, such as the Internal Auditing, the Board of Statutory Auditors, the Statutory Audit of Accounts and the Supervisory Body, trying to trace its systematic vision (Cfr. Provasoli, 2012).