Współpraca ETO i NOK państw Unii w prowadzeniu kontroli

• Authors: Mazur Jacek

Title variants

EN

Cooperation between the European Court of Auditors and SAIs of European Union Member States in Audits

• Languages of publication: PL EN

Abstracts

EN

The mandate of the European Court of Auditors (ECA) and Supreme Audit Institutions (SAIs) of the European Union Member States – with regard to auditing of the management and utilisation of EU funds – overlap to some extent. The ECA and SAIs also partially share the stakeholders – the citizens of the European Union. As a result, cooperation of these bodies seems natural. In his article, the author presents the main areas of cooperation between the ECA and SAIs: participation of SAIs in the Court’s audit visits in the Member States, the activities aimed to mitigate the risk of duplicated audits, and cooperative audits.

Keywords

EN

European Court of Auditors; ECA; SAI; audits; EU; ECA and SAI cooperation

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2018
• Volume: 63
• Issue: 6 (383)
• Pages: 46-74

Dates

published

2018-12

Contributors

author

Mazur Jacek

• Najwyższa Izba Kontroli

References

• Wedel H. von. 1997. “The Audit of European Community Funds”, EUROSAI Magazine 4.
• Inghelram J. 2000. “The European Court of Auditors: Current Legal Issues”, Common Market Law Review 37 : 138-139.

Identifiers

ISSN

0452-5027