Effects of European Union Accession: Part II External Audit:
Over the past decade, the European Commission, as the institution responsible for implementing the Community Budget, has taken an increasingly active interest in the effectiveness of the control measures applied by Member States to Community funds. Indeed, it is in the common interest of the Member...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1997
|
| Schriftenreihe: | SIGMA Papers
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | Over the past decade, the European Commission, as the institution responsible for implementing the Community Budget, has taken an increasingly active interest in the effectiveness of the control measures applied by Member States to Community funds. Indeed, it is in the common interest of the Member States to exercise proper supervision of Community funds. The responses of EU Member States' Supreme Audit Institutions (SAIs) to the Commission's external audit procedures and requirements are divergent for various reasons, including legislative ones. This issue overview paper draws on the separate country papers which describe in more detail the different experiences of selected national SAIs in their co-operation with the Commission's services and the European Court of Auditors (ECA). The present publication complements SIGMA Paper No. 19 Effects of European Union Accession - Part 1, Budgeting and Financial Control on the impact of accession on budgeting and financial control. In both cases, the approach adopted has been analysis of selected issues for reflection and debate |
| Beschreibung: | 1 Online-Ressource (151 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/5kml6164r4q7-en |
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| index_date | 2024-07-03T19:34:56Z |
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| spelling | Effects of European Union Accession: Part II External Audit Organisation for Economic Co-operation and Development Paris OECD Publishing 1997 1 Online-Ressource (151 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier SIGMA Papers Over the past decade, the European Commission, as the institution responsible for implementing the Community Budget, has taken an increasingly active interest in the effectiveness of the control measures applied by Member States to Community funds. Indeed, it is in the common interest of the Member States to exercise proper supervision of Community funds. The responses of EU Member States' Supreme Audit Institutions (SAIs) to the Commission's external audit procedures and requirements are divergent for various reasons, including legislative ones. This issue overview paper draws on the separate country papers which describe in more detail the different experiences of selected national SAIs in their co-operation with the Commission's services and the European Court of Auditors (ECA). The present publication complements SIGMA Paper No. 19 Effects of European Union Accession - Part 1, Budgeting and Financial Control on the impact of accession on budgeting and financial control. In both cases, the approach adopted has been analysis of selected issues for reflection and debate Governance European Union https://doi.org/10.1787/5kml6164r4q7-en Verlag kostenfrei Volltext |
| spellingShingle | Effects of European Union Accession: Part II External Audit Governance European Union |
| title | Effects of European Union Accession: Part II External Audit |
| title_auth | Effects of European Union Accession: Part II External Audit |
| title_exact_search | Effects of European Union Accession: Part II External Audit |
| title_exact_search_txtP | Effects of European Union Accession: Part II External Audit |
| title_full | Effects of European Union Accession: Part II External Audit Organisation for Economic Co-operation and Development |
| title_fullStr | Effects of European Union Accession: Part II External Audit Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Effects of European Union Accession: Part II External Audit Organisation for Economic Co-operation and Development |
| title_short | Effects of European Union Accession: Part II External Audit |
| title_sort | effects of european union accession part ii external audit |
| topic | Governance European Union |
| topic_facet | Governance European Union |
| url | https://doi.org/10.1787/5kml6164r4q7-en |