| Titre | Les moyens de l'indépendance | |
|---|---|---|
| Auteur | Francesco Sernia | |
 |
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 | 12 pages | |
| Résumé anglais |
Means of Independence.
In Europe, the normative guarantees which apply to supreme audit institutions are numerous and very often are contained within the Constitution or organic laws. Autonomy of budgetary management is widely respected and is also a factor ensuring independence. However, some expenditure may be subjected to particular restrictions. While the heads of these institutions enjoy their autonomy, this does not always correspond with that of the rest of their personnel, particularly those employees who assist in applying the control mechanisms. Generally speaking, there is a notably persistent tendency of the administration to intervene indirectly in order to influence matters. Source : Éditeur (via Persée) |
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| Article en ligne | https://www.persee.fr/doc/rfap_0152-7401_1999_num_90_1_3290 |
