The design of internal control functions in Italian governments has been strongly influenced by the legislation that has driven a fragmentation of control activities. Over the years, such an approach has prevented the development of a complete internal control and risk management system. Furthermore, the absence of a sound organizational model feeds the lack of structured processes of risk management and control, the lack of an integrated information system, and problems of coordination with the multi-layered system of external controls. This article proposes a framework for the re-design of the internal control system in governments within the perspective of fully integration of administrative processes, information, and risk management. This is done by utilizing the insights provided by the empirical verification of the three lines of defense model conducted at the regional government of Lombardy in Italy.

Guarini, E., Magli, F., & Martinelli, M. (2022). La prospettiva del “Sistema di Controllo Interno Integrato” nella Pubblica Amministrazione: riflessioni a partire dal caso Regione Lombardia. MANAGEMENT CONTROL(2), 63-89 [10.3280/MACO2022-002004].

La prospettiva del “Sistema di Controllo Interno Integrato” nella Pubblica Amministrazione: riflessioni a partire dal caso Regione Lombardia

Guarini, E
Primo
;
Magli, F
Secondo
;
Martinelli, M
Ultimo
2022

Abstract

The design of internal control functions in Italian governments has been strongly influenced by the legislation that has driven a fragmentation of control activities. Over the years, such an approach has prevented the development of a complete internal control and risk management system. Furthermore, the absence of a sound organizational model feeds the lack of structured processes of risk management and control, the lack of an integrated information system, and problems of coordination with the multi-layered system of external controls. This article proposes a framework for the re-design of the internal control system in governments within the perspective of fully integration of administrative processes, information, and risk management. This is done by utilizing the insights provided by the empirical verification of the three lines of defense model conducted at the regional government of Lombardy in Italy.
Articolo in rivista - Articolo scientifico
Scientifica
Regional Government; Internal Control System; Audit; Risk Management; Enterprise Resource Planning (ERP); Big Data Analytics
Italian
https://www.sidrea.it/controllo-integrato-lombardia/
Guarini, E., Magli, F., & Martinelli, M. (2022). La prospettiva del “Sistema di Controllo Interno Integrato” nella Pubblica Amministrazione: riflessioni a partire dal caso Regione Lombardia. MANAGEMENT CONTROL(2), 63-89 [10.3280/MACO2022-002004].
Guarini, E; Magli, F; Martinelli, M
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10281/388526
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