2004•Corporate Governance An International ReviewOpen access

On the Role of the Board of Statutory Auditors in Italian Listed Companies

Andrea Melis

Abstract

This paper discusses the role of the board of statutory auditors as a monitoring device within the prevailing Italian corporate governance system, characterised by the presence of a strong blockholder. We describe the structure and functioning of the board of statutory auditors in the listed companies in terms of size, composition, method of appointment, powers, and duties after the changes due to the Draghi reform and the Preda Code of conduct.

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Key concepts: Statutory law, Accounting, Business, Audit, Corporate governance, Companies Act, Corporate law, Finance