I sistemi di controllo interno e la costrizione degli atti amministrativi nella scuola di Fabio Besta. Alcune riflessioni di natura comparativa

Internal control systems are considered essential for the effective management of organizations and for the safeguard of investors’ interests. Some of the main elements that characterize the modern internal control systems – CoSO Report – are already described in Fabio Besta’s work. The research is aimed at highlighting some of these topical elements by analyzing his theory of “economic control” focusing on the concept of “constraint of administrative acts”, in order both to improve the knowledge of the roots of our discipline, as well as to evaluate whether “old treatises” could be useful to understand the present reality. A comparative analysis was carried out between Fabio Besta’s perspective on the constraint of administrative acts and the internal control system model described in the CoSO Report so as to evaluate their similarities and differences, with particular regard to their common organizational aspects.