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Review article
https://doi.org/10.31297/hkju.17.1.4

External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union

Rudy Chouvel ; University of Paris I Panthéon-Sorbonne, Paris, France

Fulltext: english, pdf (155 KB) pages 57-80 downloads: 309* cite
APA 6th Edition
Chouvel, R. (2017). External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union. Hrvatska i komparativna javna uprava, 17 (1), 57-80. https://doi.org/10.31297/hkju.17.1.4
MLA 8th Edition
Chouvel, Rudy. "External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union." Hrvatska i komparativna javna uprava, vol. 17, no. 1, 2017, pp. 57-80. https://doi.org/10.31297/hkju.17.1.4. Accessed 7 Apr. 2020.
Chicago 17th Edition
Chouvel, Rudy. "External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union." Hrvatska i komparativna javna uprava 17, no. 1 (2017): 57-80. https://doi.org/10.31297/hkju.17.1.4
Harvard
Chouvel, R. (2017). 'External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union', Hrvatska i komparativna javna uprava, 17(1), pp. 57-80. https://doi.org/10.31297/hkju.17.1.4
Vancouver
Chouvel R. External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union. Hrvatska i komparativna javna uprava [Internet]. 2017 [cited 2020 April 07];17(1):57-80. https://doi.org/10.31297/hkju.17.1.4
IEEE
R. Chouvel, "External Financial Auditing of Local And Regional Governments by Regional Audit Institutions in the European Union", Hrvatska i komparativna javna uprava, vol.17, no. 1, pp. 57-80, 2017. [Online]. https://doi.org/10.31297/hkju.17.1.4

Abstracts
In the European Union, external financial auditing of local and regional government entities is performed according to four distinct methods. Only six states (Germany, France, Spain, Austria, Poland, and the Netherlands) resort to the use of regional audit institution (RAI). RAIs may carry out this function for local governments as a whole, or selectively. They control accounting regularity and management performance according to procedural methods that present certain analogies in all the states that have RAIs. The follow-up to RAI recommendations is of unequal scope and depends on each state. In some states, these recommendations are considered to be of imperative character, while in others their effect is considered to be achieved by the mere publication of the control report.

Keywords
external audit; financial auditing; accounts; public finance; local government; RAI; financial management

Hrčak ID: 178721

URI
https://hrcak.srce.hr/178721

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