{"id":509,"date":"2022-07-07T10:00:21","date_gmt":"2022-07-07T08:00:21","guid":{"rendered":"https:\/\/carotenutolex.com\/?p=509"},"modified":"2022-06-10T11:30:43","modified_gmt":"2022-06-10T09:30:43","slug":"the-board-of-auditors-duty-of-control-over-internal-bodies-with-administrative-functions","status":"publish","type":"post","link":"https:\/\/carotenutolex.com\/en\/publications\/news\/the-board-of-auditors-duty-of-control-over-internal-bodies-with-administrative-functions\/","title":{"rendered":"The Board of Auditors&#8217; duty of control over internal bodies with administrative functions"},"content":{"rendered":"<p style=\"text-align: justify\">In the corporate structure of banks, the system of internal controls does not limit the control obligations and duties of the board of auditors. In fact, persons in charge of internal control activities have a support function of the board of auditors, but do not replace the latter in its task.<\/p>\n<p style=\"text-align: justify\">The board of auditors is, in any case, required to ensure constant supervision of the work of the persons entrusted with administrative and management functions, with the obligation to verify the correctness, both formal and substantive, of the procedures and processes implemented, monitoring any dysfunctions, anomalies or deficiencies.<\/p>\n<p><em>Supreme Court, civil section II, decision of 19 May 2022, no. 16276<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the corporate structure of banks, the system of internal controls does not limit the control obligations and duties of the board of auditors. In fact, persons in charge of&hellip;<\/p>\n","protected":false},"author":2,"featured_media":150,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20],"tags":[24],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.1 (Yoast SEO v23.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The Board of Auditors&#039; duty of control over internal bodies with administrative functions - Carotenuto Studio Legale<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/carotenutolex.com\/en\/publications\/news\/the-board-of-auditors-duty-of-control-over-internal-bodies-with-administrative-functions\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Board of Auditors&#039; duty of control over internal bodies with administrative functions\" \/>\n<meta property=\"og:description\" content=\"In the corporate structure of banks, the system of internal controls does not limit the control obligations and duties of the board of auditors. 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