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EUROPEAN SUPREME AUDIT INSTITUTIONS: THE CONSTITUTIONAL AND LEGAL COORDINATES OF DIAGONAL PUBLIC ACCOUNTABILITY

Supreme audit institutions (SAIs) have recently undergone major paradigm shifts regarding their role and purpose in the public framework, starting from simple guardians of public finances to becoming a provider of consultancy and foresight for the optimization of public mechanisms and policies. Ho...

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Principais autores: SANDA MIHAI-RĂZVAN, MILITARU ELIAN-GABRIEL
Format: Artigo
Sprog:Inglês
Udgivet: Academica Brâncuşi 2023-10-01
Serier:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Fag:
external audit
public sector
supreme audit institutions
european union
Online adgang:https://www.utgjiu.ro/revista/ec/pdf/2023-05/13_sanda.pdf
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