- Tytuł:
-
Współpraca ETO i NOK państw Unii w prowadzeniu kontroli
Cooperation between the European Court of Auditors and SAIs of European Union Member States in Audits - Autorzy:
- Mazur, Jacek
- Powiązania:
- https://bibliotekanauki.pl/articles/417164.pdf
- Data publikacji:
- 2018-12
- Wydawca:
- Najwyższa Izba Kontroli
- Tematy:
-
European Court of Auditors
ECA
SAI
audits
EU
ECA and SAI cooperation - Opis:
- 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.
- Źródło:
-
Kontrola Państwowa; 2018, 63, 6 (383); 46-74
0452-5027 - Pojawia się w:
- Kontrola Państwowa
- Dostawca treści:
- Biblioteka Nauki
Artykuł