The Committee for Internal Control and Legal Audit Introduced by Art.10 of the Legislative Decree Nr.39/2010 in Italy: Remarks on a Stage of Its First Setting up in Compliance with EU Guidelines | Zendy

Claudio Sottoriva | Zendy

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The Committee for Internal Control and Legal Audit Introduced by Art.10 of the Legislative Decree Nr.39/2010 in Italy: Remarks on a Stage of Its First Setting up in Compliance with EU Guidelines

Author(s) -

Claudio Sottoriva

Publication year - 2015

Publication title -

journal of economics and development studies

Language(s) - English

Resource type - Journals

eISSN - 2334-2382

pISSN - 2334-2390

DOI - 10.15640/jeds.v3n2a5

Subject(s) - decree , directive , legislature , internal audit , audit , law , control (management) , political science , compliance (psychology) , accounting , business , management , psychology , economics , computer science , social psychology , programming language

The paper analyzes the transposition into Italian law Directive 2006/43/EC; in particular the establishment of the Committee for Internal Control and the legal audit, governed by Article 41 of the Directive.

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