New Trends in the Works of Supreme Audit Institutions : Inspired by the ECA’s Audit

• Authors: Jacek Mazur

Abstracts

EN

In his article, the author presents several elements of the practices of Supreme Audit Institutions (SAIs): a multiannual audit strategy, selection of non-routine audit topics, informing the public about planned audits or audits in progress, or giving citizens an opportunity to contribute to audits. These illustrate new trends in the works of some SAIs. The inspiration for the article came from the audit conducted by the European Court of Auditors on the performance of public consultations by the European Commission.

Keywords

EN

Supreme Audit Institutions; SAIs; SAI work trends; European Court of Auditors; ECA audit; conducting public consultations

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2020
• Volume: 65
• Issue: 3 (392)
• Pages: 28-46

Dates

published

2020

Contributors

author

Jacek Mazur

• Najwyższa Izba Kontroli

References

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Identifiers

Biblioteka Nauki

2041340