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Liability of corporations in Italy and risk prevention: toward a cloud-governance system
2013
International Journal of Auditing Technology
This research describes the Italian regulation on liability of corporations (Italian Legislative Decree 231 issued in 2001) and the consequent requirements in terms of risk management and corporate governance. Starting with an analysis of the literature on the relationships among governance, risk management and compliance, the paper investigates the new challenges emerging from this legislative scenario. Moreover, the paper describes the critical phases towards the implementation of a
doi:10.1504/ijaudit.2013.057731
fatcat:lqn4lkt5afh7tjyie4xcn55cuu