Poor Integration between Operational Risk Management activities and Internal Control System in the Municipalities: An analysis of the Italian legislative framework

In the last years the Public Administration and, more specifically, the Municipalities introduce in their strategies logics of Performance Management to increase the services offered to the citizens and the correct treatment of the public goods. Furthermore, the safeguard of the objectives’ achievement also passes for the risk management practices and through the ability of the Municipality to assess their risk and treat these in order to remove or reduce the impact of serious negative events (called also “operational risks”). This work aims to suggest an overall vision on the Risk Management practices, with particular regard of the Operational Risks, provided by the Internal Control System of the municipalities in the Italian legislative framework. Through a content analysis of the laws and the legislative provisions adopted in the universe of the Public Administration it’s be possible to understand the integration grade between the activities provided in the Internal Control System and the Operational Risk Management practices. The paper tries to sustain the debate about the introduction of risk logics within the Public Internal Control System to ensure the goal’s achievement and a correct used of the Public resources.