False Statements in the Balance Sheet and Corruption in Light of the Latest Supreme Court Interpretation: How Is This Offence Now Regulated and What Risks’ Indicators You Must Look Out For
Giancarlo Avenati Bassi
Court of Turin
- Update on the final Supreme Court’s interpretation of inaccurate evaluation of the balance entries
- How to update the model to detect and manage the risk of false statement in the balance sheet
- What are the expectations of your internal controls to capture and control internal fraud risks?
- What is the individual legal liability for this offence: the personal liability of Directors, Officers, Internal Auditors following false statements’ offences?
- How is the operability of this crime linked to corruption risks?
- How will pre-2015 balance sheets be legally assessed when investigated?