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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