Il controllo sull'efficacia, efficienza ed economicità dell'azione amministrativa e l'adeguatezza del sistema dei controlli interni negli Enti Locali.

This paper aims to fix the state of the art on internal control systems in Italian Local Authorities. In particular, the work explores a recent Decree Law (n. 174 of 10 October 2012) and highlights the potential effects in terms of new impetus to achieve results through the logic of internal controls, up to now unsatisfactory, in the public sector. The rules contained in the Decree Law n. 174/2012 represent new lifeblood to answer the need for results-oriented management (the private sector) and for the implementation of the internal control system in the Local Authorities and of the accounting tools and at the same time functional.