Organisational Models as per Legislative Decree no. 231/01 and Supervisory Bodies
Legislative Decree no. 231 of 2001 requires that companies are responsible for crimes committed by persons having a functional role in the company.
In order to exempt companies from the consequences of the listed crimes, the Decree requires that they adopt and “effectively” implement a series of organisational measures to prevent the above mentioned crimes.
The adoption and effective implementation of the Code of Ethics and the Organisational and Management Model allows companies to:
- prevent crimes as indicated by Legislative Decree no. 231 /2001
- obtain legal exemption from objective responsibility indicated in art. 5 of the Decree
- optimise – within the limits set by the Model – their corporate governance and internal control system in order to limit, in general terms, the risk of fraudulent behaviour or non compliant conducts.
Generally, our approach is oriented to balance project expectations with the organisational-informative requirements of the Decree, to avoid weighing down company operations with excessive formalisms.
Based on our experience, we suggest to implement the project along the following phases:
Stage 0 – Organisation, launch, monitoring and project audit
Stage 1 - Analysis “AS IS”
Stage 2 – Risks evaluation and implementation of activities “TO BE”
Stage 3 – Procedures implementation
Stage 4 – Drafting of the Code of Ethics and the Organisational Model
Stage 5 – Training preparation and delivery
Stage 6 – Assistance to support models implementation
Organisational Reviews and Change Management
During their lifetime, organisations often face new strategic targets, mergers or the need to redefine workloads or restructure a department. The challenges such cases involve must be tackled with a critical spirit, considering the possibility of bringing in experts with the experience and skills to take effective action and save time.
The changes an organisational review requires must be carefully guided, to allow the organisations to implement the new models swiftly and effectively. PRAXI assists clients during this delicate stage, applying a structured approach and a set of tools able to positively break down the natural resistance to the changes.
PRAXI helps organisations to plan and implement actions designed to meet a range of organisational needs, with an approach that is:
- practical, strongly geared towards measuring processes and results
- pragmatic, focused on core processes and high-value activities
- incisive, able to make changes operative quickly and effectively
- tried and tested, thanks to methods and tools (some of them exclusive to us) that have been successfully applied many times before
- tailored to the needs and characteristics of each organisation.
PRAXI’s skills in other areas liable to be affected by organisational changes, such as IT or HR, gives us a 360° view of the strategy under way. This allows us to intervene successfully exactly where and as required.
Management Control and Business Plan
In a global market, it is essential for companies to have reliable, effective data analysis tools they can use for a variety of purposes, including:
- providing analytical information on the level and situation of costs, revenue and contribution margins
- supporting the general accounting system in assessing goods and product warehouses
- supporting the budgeting system (economy, finance, investments)
- providing elements for deciding how to allocate resources and use them efficiently
- building strategic support for decision making (for Management) and operations (for line managers).
PRAXI supports clients in setting up/reviewing their Management Control systems, with dedicated work teams comprising chartered accountants to oversee the management accounting aspects, IT consultants with expert knowledge of Business Intelligence systems to oversee IT aspects (data processing speed, data presentation, using data, including from mobile devices), and organisation consultants to oversee the connections required between KPI and the organisational structure.