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Se pretendi di avere tutto sotto controllo significa che non stai andando abbastanza veloce: l?esperienza dell?Audit sulle prestazioni in regime di Libera Professione nella Regione Veneto

Author

Listed:
  • Elena Cant?
  • Michela Castellan
  • Enrico De Gaspari
  • Monica Gennari
  • Cecilia Langella
  • Isabella Ruzza
  • Roberto Tiffi

Abstract

Il presente studio analizza la funzione di Internal Audit e in particolare approfondisce come essa possa: (i) migliorare i processi aziendali attraverso lo sviluppo di azioni di miglioramento; (ii) generare valore rispetto ai controlli di primo e secondo livello; (iii) garantire il corretto funzionamento del Sistema di Controllo Interno. A tal fine, viene presentata una tra le esperienze più consolidate nel panorama nazionale, vale a dire il caso della Regione Veneto.Lo studio presenta l?applicazione degli strumenti e dei metodi dell?audit interno al processo delle prestazioni specialistiche erogate in regime di Libera Professione. I risultati mettono in evidenza il valore aggiunto apportato dalla funzione di Internal Audit. Lo studio identifica, inoltre, le opportunità e potenziali criticità riscontrabili nello svolgimento di un audit interno.

Suggested Citation

  • Elena Cant? & Michela Castellan & Enrico De Gaspari & Monica Gennari & Cecilia Langella & Isabella Ruzza & Roberto Tiffi, 2023. "Se pretendi di avere tutto sotto controllo significa che non stai andando abbastanza veloce: l?esperienza dell?Audit sulle prestazioni in regime di Libera Professione nella Regione Veneto," MECOSAN, FrancoAngeli Editore, vol. 2023(128), pages 161-180.
    • Handle: RePEc:fan:mesame:v:html10.3280/mesa2023-128oa18597
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    References listed on IDEAS

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