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Identifier	000463926
Title	Ελεγκτικό Συνέδριο : από τον προληπτικό έλεγχο Δημοσίων Δαπανών σε νέες σύγχρονες μορφές ελέγχου / της Στυλιανής Μιχελιουδάκη.
Alternative Title	Court of Auditors : from the preventive audit of Public Expenditures to new modern forms of audit
Author	Μιχελιουδάκη, Στυλιανή
Thesis advisor	Αλεξόπουλος Νεκτάριος
Reviewer	Γεωργαντάς Ηλίας Μαυρομούστακου Ήβη-Αγγελική
Abstract	The present paper deals with the fundamental reform of the Court of Audit, which took place with the abolition of the preventive audit and the shift of its audit interest to new innovative forms of audits. It is a reform that concerns an institution that has linked its history with that of the Greek state, as their birth and evolution are parallel and interrelated. It is a reform that has as its starting point the abolition of a form of control - preventive control - the long-standing exercise of which had made it almost identical to the control work of the country's highest financial court, the Court of Auditors. This fact makes the change so great, the transition to the new era of audits and the redefinition of audit orientation so important and, ultimately, the audit effect of the new forms of audit so impressive, as it can be a help not only to the work of the audited bodies but also to those who design the country's public policies.
Language	Greek
Subject	Court of Audits
	International Auditing Standards
	Preventive Control
	Reform
	Veto Players
	Διεθνή Ελεγκτικά Πρότυπα
	Ελεγκτικό Συνέδριο
	Μεταρρύθμιση
	Παίκτες Αρνησικυρίας
	Προληπτικός έλεγχος
Issue date	2024-03-07
Collection	School/Department--School of Social Sciences--Department of Political Sciences--Post-graduate theses
	Type of Work--Post-graduate theses
Permanent Link	https://elocus.lib.uoc.gr//dlib/a/3/0/metadata-dlib-1712727267-791557-12236.tkl
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