Internal control systems in listed companies: a comparative analysis between Italy and USA
Bellisario, Marcello (A.A. 2024/2025) Internal control systems in listed companies: a comparative analysis between Italy and USA. Tesi di Laurea in Diritto privato comparato, Luiss Guido Carli, relatore Eugenio Ruggiero, pp. 135. [Single Cycle Master's Degree Thesis]
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Abstract/Index
Balancing powers: the role of internal control in Italian listed companies. Preliminary considerations: definition of listed company and corporate governance. The regulation of internal control systems: constitutional principles and civil code rules. Board of directors in the traditional model: structure. Collegio sindacale: structure and liability. The impact of the capital decree on internal control systems. Corporate compliance in Italy: decree 231/2001, internal audit and whistleblowing mechanisms. Checks and balances: internal control systems in US public companies. The legal and institutional architecture of US corporate governance. Supervisory and governance bodies. Board of directors: role and liability. Audit committee. Chief compliance officer (CCO) and whistleblowing mechanisms in the us. A comparative analysis of Italy and the United States. Model effectiveness: rule based USA vs. principle based Italy/EU. Compliance and business impact. Board accountability with and without the business judgment rule: contrasting the united states and Italy. Institutional twins or distant cousins? Comparing the Italian collegio sindacale and the American internal audit committee. Shared principles, different practices: whistleblowing and internal audit in Italy and the United States. The three watchdogs: external auditors, SEC and CONSOB. Which model is more effective?
References
Bibliografia: pp. 126-133.
| Thesis Type: | Single Cycle Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01) |
| Chair: | Diritto privato comparato |
| Thesis Supervisor: | Ruggiero, Eugenio |
| Thesis Co-Supervisor: | De Donno, Barbara Santa |
| Academic Year: | 2024/2025 |
| Session: | Autumn |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 21 May 2026 14:16 |
| Last Modified: | 21 May 2026 14:16 |
| URI: | https://tesi.luiss.it/id/eprint/45823 |
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