Abstract

The research starts from the analysis of recent financial crisis and corporate scandals that affected the economies all over the world. The results of the analysis made it possible to point out the common problem in all the circumstances above mentioned: the failure of internal control systems. The research, in order to identify the real reasons of the present ineffectiveness, describes the origins –since the early years of seventeenth century- and the development of the institution through a detailed account of the steps of its history up to the present moment. Then, as a propaedeutical work of the study of control function, the research analysed the role played by the institution under investigation in the general system of corporate governance. This investigation was necessary in the light of the amendments of corporate law brought by the reform of 2003. This section expounds the following subjects: 1)corporate governance; 2)self-discipline codes; 3)the principle of adequacy of company’s structure. The second-last section is based on the accurate description of the bodies in charge of the control; their specific tasks are described in the light of the provisions of the law and the precepts of international best practices. The research ends with the presentation of some suggestions directed to overcome the overlappings of the roles played by the various company’s bodies, and suggestions for a reform of corporate governance, in order to strenghten synergies inside the company.

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