Internal controls are generally considered an useful tool to ensure the proper functioning of economic organisations. In the public sector the prevailing standards, based on the COSO Report, are the EU’s PIfC and the INTOSAI Guidelines. In Italy, since the end of the 1990s, the traditional approach, based on ex ante controls on compliance with laws and regulations, has gradually been abandoned. This paper compares the Italian model with the international standards in order to identify and assess the former’s characteristics, originality, and internal consistency. It also attempts to define the basic concepts and terminology for a future research programme on the relations between internal controls and accountability in government organisations.
I controlli interni per il buon andamento del settore pubblico italiano
PAVAN, ALDO;FADDA, ISABELLA
2013-01-01
Abstract
Internal controls are generally considered an useful tool to ensure the proper functioning of economic organisations. In the public sector the prevailing standards, based on the COSO Report, are the EU’s PIfC and the INTOSAI Guidelines. In Italy, since the end of the 1990s, the traditional approach, based on ex ante controls on compliance with laws and regulations, has gradually been abandoned. This paper compares the Italian model with the international standards in order to identify and assess the former’s characteristics, originality, and internal consistency. It also attempts to define the basic concepts and terminology for a future research programme on the relations between internal controls and accountability in government organisations.
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