Information flows between supervisory body And board of auditors within the governance structure of companies: these were the themes of the conference held at the order of chartered accountants and accounting experts of Naples, chaired by Eraldo Turi. The debate was organized by the 231 commission of the Neapolitan ODCEC with commission 231 of the Bar Association of Napoli, coordinated by Virgilio Marino, and the Neapolitan Criminal Chamber, coordinated by Ivan Simeone.
The works, moderated by Luigi Maria Rocca, president of commission 231 of the Neapolitan ODCEC, were introduced by the president of the ODCEC Foundation, Vincenzo Moretta and the managing director of ODCEC, Giuseppe Puttini.
«From all the interventions – Rocca argued – the need to formulate was reiterated new guidelines on the subject that rebalance the relationship of information flows between control bodies by placing the ‘focus’ on the management of crime risk within the entities assigned to the supervisory body. The presence of two prestigious universities, Federico II and Sister Orsola Benincasaconfirms that the cultural debate involves jurisprudence doctrine and professionals with the aim of offering businesses and therefore society virtuous rules of conduct”.
The conclusions were entrusted to Matteo De Lise, president of the Aiecc (Italian Association of Crisis Management Experts).
«The supervisory body will be increasingly central, just as happened with the board of auditors. It is necessary to work so that the professionals who are identified for this specific commission are updated and with the best possible expertise. You also need a coordination between the activities of the board of auditors and the SB: it would be interesting if the behavioral guidelines started from Naples to ensure that there is a work ethic both internal to the Supervisory Body and for the Supervisory Body together with the supervisory body”.
The conference is part of the second level master’s degree in Corporate Governance, compliance and 231 Models of the Suor Orsola Benincasa University and School of Territorial Government and directed by professors Riccardo Realfonso and Luigi Maria Rocca.
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