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  1. 1 Mazur J.

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Działalność kontrolna Trybunału Obrachunkowego Francji - Współpraca z parlamentem

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Mazur J.
Kontrola Państwowa
|
2013
|
vol. 58
|
issue 4 (351)
48-59
EN
The Court of Audit of France was established by Napoleon in 1807 to meet the needs of the emperor and his ministers. Cooperation of the Court of Audit with the Parliament was not provided for at the time. Over the last two centuries, the Court’s tasks have evolved, as well the ways in which they are performed. At present, the Court of Audit of France is the supreme audit body that carries out financial and performance audits of, among others, the central administration, public enterprises and state assets. Simultaneously, the Court acts as a specialised administrative court. At the beginning of 1990s, the mandate of the Court was extended to cover new areas and entities, and new audit types were introduced. Some of those transformations were related to the new attitude adopted by the Court that has become more and more concerned with the expectations of the Parliament and the public opinion.
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