Revisione degli enti non profit
Journal title ECONOMIA E DIRITTO DEL TERZIARIO
Author/s Emilio Corteselli, Teimuraz Natsvlishvil
Publishing Year 2014 Issue 2014/1 Language Italian
Pages 30 P. 111-140 File size 80 KB
DOI 10.3280/ED2014-001007
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This article is aimed at improving the accountability and transparency of non-profit organizations. It provides guidelines that enable a more efficient, transparent and reliable development of the actions that must be developed in order to control the NPO’s activities. The work contained in this document is primarily intended for the following categories of recipients: a. subjects that can get directions, support and the adoption of various forms of control for the introduction of standardized practices, consistent and reliable; b. managers and corporate governators that have to take decisions about the government and administration of the NPO for the development of structure of internal and external control; c. all the stakeholders involved in the activities of NPO; d. in particular, public agencies, funders and donors that may require the NPO to acquire control tools appropriate to their activities and their size.
Keywords: Accounting audit, non-profit organizations.
Emilio Corteselli, Teimuraz Natsvlishvil, Revisione degli enti non profit in "ECONOMIA E DIRITTO DEL TERZIARIO " 1/2014, pp 111-140, DOI: 10.3280/ED2014-001007