Contenu de l'article

Titre Les relations avec les pouvoirs législatif, exécutif et judiciaire
Auteur Alfredo de Sousa
Mir@bel Revue Revue française d'administration publique
Numéro no 90, 1999/2 L'indépendance des cours des comptes en Europe
Rubrique / Thématique
L'indépendance des cours des comptes en Europe. 4ème congrès de l'Organisation des institutions supérieures de contrôle des finances publiques d'Europe (EUROSAI), Paris 31 mai - 3 juin 1999
Page 8 pages
Résumé anglais Relations with Legislative, Executive and Judicial Powers. The rules, which apply to high level institutions carrying out control functions generally, have a constitutional foundation, which guarantees their independence with respect to the three state powers. Beyond the guarantees provided by these rules, the institutions generally enjoy autonomy in their financial and personnel management and a large degree of budgetary autonomy. Finally, the supreme audit institutions collaborate, to a greater or lesser extent depending on the country concerned, with the judiciary which ensures that the controls are effective, and also with the legislative power, which is the principal addressee of their work.
Source : Éditeur (via Persée)
Article en ligne https://www.persee.fr/doc/rfap_0152-7401_1999_num_90_1_3289