According to the Italian Law Decree 231/2001 - introducing the concept of penal risks for the organizations (or corporate fraud accountability) - the not mandatory adoption of a particular management system and control model in an organization reduces the possibility of having the activities stopped and being penal sanctioned. In particular, the corporate body can be exonerated by the responsibility consequent to the realization of crimes, if the management has an organism with independent power of initiative and control (Auditing Body). The present work focuses on the role of the Auditing Body and the categories of crime.
Management system and control model for corporate fraud accountability (Note 2)
BIANCONE, Paolo;BECHIS, Marco;
2011-01-01
Abstract
According to the Italian Law Decree 231/2001 - introducing the concept of penal risks for the organizations (or corporate fraud accountability) - the not mandatory adoption of a particular management system and control model in an organization reduces the possibility of having the activities stopped and being penal sanctioned. In particular, the corporate body can be exonerated by the responsibility consequent to the realization of crimes, if the management has an organism with independent power of initiative and control (Auditing Body). The present work focuses on the role of the Auditing Body and the categories of crime.
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