Reiner Masera (UniversitàTelematica G. Marconi, Roma)
Abstract
In the international discussion about the change of the supervisory system, the strength of the approaches defined in Italy must be emphasized. If the model based on the board of statutory auditors could not be exported, some of the main characteristics could be preserved and replicated. The main aspects that must be safeguard could be summarized as follows: the existence of multiple auditors with the same role in the firm could be harmful and a governance model based on the separation of the role and independence of firms function and auditors is necessary
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Article provided by Bancaria Editrice in its journal BANCARIA.