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

Journal of Economics and Development Studies June 2015, Vol. 3, No. 2, pp. 36-49

14 Pages Posted: 3 Sep 2015

See all articles by Claudio Sottoriva

Claudio Sottoriva

Università Cattolica del S. Cuore di Milano - Dipartimento di Scienze dell'Econonomia e della Gestione Aziendale

Date Written: June 30, 2015

Abstract

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.

Keywords: Corporate governance, Directive 2006/43/CE

JEL Classification: M4, K33, G34

Suggested Citation

Sottoriva, Claudio, 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 (June 30, 2015). Journal of Economics and Development Studies June 2015, Vol. 3, No. 2, pp. 36-49, Available at SSRN: https://ssrn.com/abstract=2655429

Claudio Sottoriva (Contact Author)

Università Cattolica del S. Cuore di Milano - Dipartimento di Scienze dell'Econonomia e della Gestione Aziendale ( email )

Largo Gemelli, 1
Via Necchi 9
Milan, MI 20123
Italy

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