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

November 8, 2016 2:30pm

Giancarlo Avenati Bassi
Public Prosecutor
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?