Guarantees of independence of the Supreme Audit Institutions of the EU Member States – a comparative legal analysis
In the light of the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) the basic principles for the functioning of the supreme audit institution should be laid down in a constitution which guarantees their stability. In this respect, it is proposed that constitutiona...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2019-09-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | https://apcz.umk.pl/czasopisma/index.php/PBPS/article/view/PBPS.2019.017 |
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| Summary: | In the light of the standards of the International Organisation of Supreme Audit Institutions (INTOSAI) the basic principles for the functioning of the supreme audit institution should be laid down in a constitution which guarantees their stability. In this respect, it is proposed that constitutional provisions should lay down the basic principles for the functioning of supreme audit institutions, including, inter alia, the procedure for their establishment, the procedure for the appointment and dismissal of chairpersons and members of the institution concerned, basic powers and auditing responsibilities, reporting obligations and institutional guarantees of the functional and organisational independence of the authority. This article aims to analyse the constitutional regulations of the EU Member States to guarantee the independence of Supreme Audit Institutions. |
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| ISSN: | 2300-9853 2353-7086 |