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9.Author Biographies
Alessandro Cortesi Alessandro Cortesi is Full Professor of Accounting at the Cattaneo University (LIUC) of Castellanza (Italy). He received his PhD in Economia Aziendale from Bocconi University, in Milan He is author of several publications in the field of accounting, internal control systems, corporate governance and mergers and acquisitions.
Patrizia Tettamanzi Patrizia Tettamanzi (PhD) is Associate Professor of Financial Accounting at Cat-taneo University (LIUC) of Castellanza (Italy) and of Financial Statements Analysis at Bocconi University, Milan (Italy). She is author of several publications in the areas of international accounting, control and internal auditing.
Fabio Corno Fabio Corno is Associate Professor of Management and Financial Accounting at Bicocca University in Milan (Italy); he is assistant dean for institutional networking for the “Organizational Science” degree. He is author of several publications in the areas of financial accounting, knowledge management, corporate values and social responsibility, international management and control systems. eview and the formulated research questions
公司治理（CG），最近一直是试图通过鼓励信息和通信透明度，以恢复投资者信心的主题。意大利议会于2005年批准通过了法律262。2006年，意大利证券交易所的CG委员会批准了上市公司新自律守则。本文以意大利公司的一个样本论述了控制事项，并关联到和他们失败原因的一些案例。更确切地说，它通过实证调查，主要限制和改进在公司的内部控制（IC）系统（S）的工作，并在目前掌管它的作用和目标三个主要的专业机构（即内部审计，法定审计与外部审计）。所得到的结果表明，在意大利的情况是很不寻常的，由于长期的传统，在不同的管理和控制系统之间进行选择的可能性，通常在共存和重叠的角色，将出现责任和控制方面的问题。解决关键问题的第一答案上述法律中旨在为所有IC机构的作用进行审查的主要催化剂中已给出。然而，大量的工作仍有待完成。最终的目的是要拿出寻找有关能改善这些公司IC系统内可能性的建议。
关键词 内部控制 审计 公司治理 意大利背景
1.引言
在2005年和2006年，意大利目睹了关于CG重要的变化，尤其是上市公司。事实上，无论从法律，继1998年的改革（“联合财政法”“Testo Unico della Finanza”'）和2003年（公司法改革），法学262，即所谓的“储蓄保护法”在2005年被批准通过。