{"id":880,"date":"2020-03-25T11:10:18","date_gmt":"2020-03-25T11:10:18","guid":{"rendered":"https:\/\/www.costanzoeassociati.it\/?p=880"},"modified":"2020-03-30T15:38:39","modified_gmt":"2020-03-30T15:38:39","slug":"organismo-di-vigilanza","status":"publish","type":"post","link":"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/organismo-di-vigilanza\/","title":{"rendered":"Organismo di Vigilanza (ODV)"},"content":{"rendered":"<p>L\u2019Organismo di Vigilanza (ODV) indica un organo che vigila sulla\nresponsabilit\u00e0 degli enti giuridici, per reati indicati nel d.lgs. 231\/2001 e commessi\nnell&#8217;interesse o vantaggio a favore di questi ultimi.<\/p>\n\n\n\n<p>Ai fini dell\u2019esclusione della responsabilit\u00e0 penale della societ\u00e0 dalla\ncommissione di un reato, l\u2019art. 6 d.lgs. n. 231\/2001 (esimente) prevede, oltre\nall\u2019adozione ed efficace applicazione di modelli organizzativi, anche\nl\u2019istituzione di un ODV con il precipuo scopo, tra gli altri, di vigilare sulla\ncorretta applicazione dei protocolli previsti nel predetto modello.<\/p>\n\n\n\n<p>All\u2019ODV, oltre al compito di vigilare sul funzionamento e sull&#8217;osservanza dei Modelli di organizzazione, gestione e controllo e di curarne il relativo aggiornamento, spetta la sfida, unitamente al management aziendale, di saper trasformare i requirements normativi in opportunit\u00e0 di miglioramento dell\u2019efficacia e dell\u2019efficienza del Sistema di Controllo Interno dell\u2019Ente.<\/p>\n<div class=\"pdfprnt-buttons pdfprnt-buttons-post pdfprnt-bottom-left\"><a href=\"https:\/\/www.costanzoeassociati.it\/en\/wp-json\/wp\/v2\/posts\/880?print=pdf\" class=\"pdfprnt-button pdfprnt-button-pdf\" target=\"_blank\" ><img decoding=\"async\" src=\"https:\/\/www.costanzoeassociati.it\/wp-content\/plugins\/pdf-print\/images\/pdf.png\" alt=\"image_pdf\" title=\"Download PDF\" \/><\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019Organismo di Vigilanza (ODV) indica un organo che vigila sulla responsabilit\u00e0 degli enti giuridici, per reati indicati nel d.lgs. 231\/2001 e commessi nell&#8217;interesse o vantaggio a favore di questi ultimi. Ai fini dell\u2019esclusione della responsabilit\u00e0 penale della societ\u00e0 dalla commissione di un reato, l\u2019art. 6 d.lgs. n. 231\/2001 (esimente) prevede, oltre all\u2019adozione ed efficace applicazione [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[115],"tags":[],"class_list":["post-880","post","type-post","status-publish","format-standard","hentry","category-glossario-economia-finanza"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Organismo di Vigilanza (ODV) - Costanzo e Associati<\/title>\n<meta name=\"description\" content=\"L\u2019Organismo di Vigilanza vigila sulla responsabilit\u00e0 degli enti giuridici, per reati indicati nel d.lgs. 231\/2001 e commessi a favore di questi ultimi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.costanzoeassociati.it\/en\/glossario-economia-finanza\/organismo-di-vigilanza\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Organismo di Vigilanza (ODV) - 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