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首页> 外文期刊>International Journal of Business and Management >The Internal Control Systems Integrated into the Various Profiles of Governance, Audit, Risk and Compliance
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The Internal Control Systems Integrated into the Various Profiles of Governance, Audit, Risk and Compliance

机译：内部控制系统已整合到治理，审计，风险和合规性的各个方面

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It is necessary to distinguish the internal controls from external ones: the former are the responsibility of the appropriate bodies and business functions belonging to the organization of the companies, while the latter are exercised by subjects who fall outside the company and the functional structure of the company (audit company, Consob, Bank of Italy, etc.). In recent decades there have been several scandals that have hit large enterprises, also Italian ones, which have increased interest in the issue of corporate governance and in the inefficiencies presented in internal corporation controls (Munroa & Stewart 2011). Enhancing the effectiveness of controls, in particular the internal ones, has become a need increasingly felt by international and national legislators. Internal controls are an essential tool to achieve business goals (operating constantly in terms of efficiency and effectiveness), and at the same time to avoid wastage of resources, to safeguard corporate assets, producing accounting information and reliable management, to observe the strategies, the policies and the corporate procedures and, especially, to ensure compliance with laws and regulations. in this work, it will discuss, in the italian context, the role of the board of directors and the board of statutory auditors within the (SCIGR) System of Internal Control and Risk Management (Jaggi, Allini, Manes Rossi, & Caldarelli, 2016). Moreover, the study moves the analysis to other corporate figures well determined and in constant evolution, including the head of internal audit, the activity of compliance, the supervisory body ex D.Lgs.231/2001 and the manager in charge of drafting corporate accounting documents.
机译：有必要将内部控制与外部控制区分开来：前者是属于公司组织的适当机构和业务职能的责任，而后者则由公司外部的主体和公司职能结构来行使。公司（审计公司，Consob，意大利银行等）。近几十年来，已经有几起丑闻袭击了大型企业，也包括意大利的大型企业，这些丑闻引起了人们对公司治理问题和公司内部控制效率低下的兴趣增加（Munroa＆Stewart 2011）。国际和国家立法者越来越感到有必要增强控制尤其是内部控制的有效性。内部控制是实现业务目标（在效率和有效性方面不断运作），同时避免浪费资源，保护公司资产，提供会计信息和可靠管理，遵守策略，避免财务损失的重要工具。政策和公司程序，尤其是确保遵守法律和法规。在这项工作中，它将讨论在意大利背景下，董事会和法定审计师在（SCIGR）内部控制和风险管理系统中的作用（Jaggi，Allini，Manes Rossi和Caldarelli，2016年） ）。此外，该研究还将分析转移到其他确定良好且不断发展的公司数字上，包括内部审计负责人，合规活动，D.Lgs.231 / 2001的监督机构以及负责起草公司会计的经理文件。

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