The Osservatorio di Revisione was set up with the aim of creating a reference network able to generate and spread knowledge on auditing intended in its broader definition, and including therefore external and internal auditing and internal control.

In particular, the Osservatorio di Revisione aims to:

• Study, analyze, and share knowledge about the role, benefits and limits of auditing;
• Be a centre of research, elaboration and analysis of studies and results on auditing subjects, even at an international level;
• Stimulate discussions and debates on the development guidelines of the subject;
• Taking the role of “trait d’union” between the profession, companies, institutions and academic environments, thus creating an cross-functional network;
• Contribute to the definition of operating instruments considered as “Best Practice” in all the phases of the audit process, in order to guarantee a fair and effective information disclosure to the financial market.
  
  The Osservatorio di Revisione addresses, therefore, those who are directly or indirectly involved in the accounting profession and those who deal with governance and control, both in companies and in entities.