Legislative Decree no 231/2001 - Organizational Model Audit

Legislative Decree no 231/2001 – Organizational Model AuditIn accordance with the Italian regulations concerning the "administrative liability of legal entities deriving from offences" contained in Legislative Decree no. 231/2001, legal entities, including corporations, may be held liable - and consequently fined or subject to prohibitions – in relation to certain crimes committed or attempted in Italy or abroad in the interests of or for benefit of the Company. With regard to this issue, entities and corporations can be exempt from liability if they can apply and prove an organizational, managerial and control model pursuant to Legislative Decree no. 231 of 2001 against fraud and appropriate to prevent specific offences. The following are necessary conditions for exemption of liability:

  • Nomination of Watch Structure which monitors the Model application;
  • Application of Sanctions and fines in case of offence;

The organization which has adopted the Model can ask a Third Party independent body to intervene.
Dimitto offers an Organizational Model audit for managerial, administrative, safety and health related offences. This activity is concluded with a release of a report which represents a valid tool to support the company Watch Structure.
The benefits are:
Monitoring and the following Certification is a tool which can be used by Organizations to validate their own Organization model. The purpose is to verify the appropriateness in accordance with laws approved by the Justice Ministry and their level of application.
The certification body verifies and guarantees:

  • Integrity and professional ethics;
  • Impartiality of judgment;
  • Information confidentiality;
  • Transparency towards the stakeholders;
  • Specific competences

The certification guarantees the will to prevent offences and it refers to all the interested parties (stakeholders, partners, employees, clients, public administration, authorities…).
The limits of supervision and certification of Organization Model

  • Third party supervision does not substitute checks by the Watch Structure, but it has a supporting role for audit activities
  • The certification is not valid for a determined period of time -  it refers to the monitoring date; but the Organization can ask for another certification following structural or organizational changes etc.
  • The possession of this certification does not exempt the organization from responsibilities. The appropriateness of organizational model is subject to individual evaluation by a judge related to specific issues, in case the organization becomes involved in a trial following an offence or crime committed to their advantage.