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Role and activities


The Board of Statutory Auditors has a key role in our corporate governance system.  

The statutory auditors participate in the meetings of the Board of Directors and the Committees, and receive information from the corporate bodies with delegated powers.

The Board of Statutory Auditors supervises:

  • compliance with the law and bylaws;
  • respect of the principles of correct administration and the adequacy of the Company’s organizational structure;
  • respect of the self-regulatory principles and procedures adopted for undertaking transactions with related parties and their compliance with the Company’s interests.

It likewise supervises the internal control system and the administrative and accounting mechanisms, as well as the reliability of the latter in correctly representing transactions. The Board of Statutory Auditors draws up reasoned proposal for the shareholders’ meeting for the appointment of the external auditors and monitors the independence of the auditing firm over time.

The Board of Statutory Auditors formulates the opinions required by current legislation on proposals for the remuneration of Directors holding special offices. In accordance with the Company’s Corporate Governance Principles, it also expresses its opinion on the remuneration of the managers of the control functions.

The Board of Statutory Auditors has economic independence to be able to acquire technical and professional consultancy.

Related documents

TIM Bylaws

142 KB

Corporate Governance code

93 KB