Governance, risk and compliance

When we can help

The board must set up and monitor adequate organisational structures (Article 2086 of the Civil Code).
The organisation adopts or updates its compliance model under Legislative Decree 231/2001.
A healthcare trust or public body needs support for its Internal Audit function.
The company wants to manage tax risk and assess cooperative compliance.

What we do

Design and update of compliance models under Decree 231/2001 and support to the supervisory body
Outsourced or co-sourced Internal Audit for public and private organisations
Internal control assessments and management letters
Design and monitoring of organisational, administrative and accounting structures (Article 2086 of the Civil Code)
Tax risk mapping and Tax Control Frameworks for cooperative compliance (Legislative Decree 128/2015)
Anti-corruption and compliance programmes
Administrative procedures and manuals for the management and coordination of public and private groups
Organisational review of the finance function and staff training

How we work

We use a risk-based methodology: we map processes, assess existing controls and test how they operate. With Digit Audit Cooperative and Digit Internal Audit Sanità the evidence is stored and available to directors, statutory auditors and the supervisory body.

Reference framework

Legislative Decree 231/2001
Article 2086 of the Italian Civil Code
Legislative Decree 128/2015
International Internal Audit standards

Frequently asked questions

Is a Decree 231 compliance model mandatory?

Generally not, but only a model adopted and effectively implemented before an offence can exclude the organisation’s liability. In some contexts, such as accreditation or tenders, it may be required.

What are “adequate organisational structures”?

The organisation, administrative procedures and accounting system that allow a company to detect a crisis and loss of going concern in time. The board must set them up and the board of statutory auditors oversees their adequacy.