Autore
Calandra Buonaura, Vincenzo

Titolo
Il ruolo dell'organo di supervisione strategica e dell'organo di gestione nelle Disposizioni di vigilanza sulla corporate governance e sui sistemi di controllo interno delle banche
Periodico
Banca impresa società
Anno: 2015 - Volume: 34 - Fascicolo: 1 - Pagina iniziale: 19 - Pagina finale: 38

The aim of the present study is to examine the new provisions of Banca d'Italia on governance and on the internal control system of the Banks with respect to the functions, the tasks and the responsibilities of the Board of directors (or of the Supervisory Board in the Two Tier System) and of the executive directors. This essay considers, in particular, the differences between such provisions and the law of companies at large and of listed companies with respect to the process of directors appointment, the internal organization of the Board and the division of functions among the company bodies. Finally, the author analyses the consequences of the new rules on risk control and on the internal control system of the Banks from the point of view of the responsibility of the directors.



SICI: 1120-9453(2015)34:1<19:IRDDSS>2.0.ZU;2-7
Testo completo: http://www.rivisteweb.it/download/article/10.1435/79775
Testo completo alternativo: http://www.rivisteweb.it/doi/10.1435/79775

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