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Le tecniche di revisione aziendale applicate alle indagini di bancarotta: considerazioni relative alle piccole imprese

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  • Matteo Principi

    (University of Macerata)

Abstract

Nell'ambito dei procedimenti penali fallimentari e' frequente che il pubblico ministero o il giudice ricorrano all'ausilio di un esperto al fine di meglio comprendere le dinamiche gestionali e societarie che si sono avvicendate negli anni precedenti al fallimento per verificare che esse non nascondano atti illeciti. Il procedimento di ricostruzione operato dall'esperto ricorda, per molti aspetti, la ricostruzione operata dal revisore nella fase di controllo del bilancio. Ci si chiede quindi se le procedure proprie della revisione possano essere utilmente impiegate anche nell'ambito penale fallimentare. In particolare l'attenzione sarµa incentrata sul reato di bancarotta fraudolenta patrimoniale per distrazione (art. 216, I comma, numero 1, Regio Decreto 16 marzo 1942 n. 267).

Suggested Citation

  • Matteo Principi, 2010. "Le tecniche di revisione aziendale applicate alle indagini di bancarotta: considerazioni relative alle piccole imprese," Working Papers 59-2010, Macerata University, Department of Finance and Economic Sciences, revised Jun 2010.
    • Handle: RePEc:mcr:wpdief:wpaper00059
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